https://www.taxtmi.com/caselaws?id=276081 Failure to apply for factory registration and to give the prescribed notice of occupation under the Factories Act was complete when the statutory period expired, so it was not a continuing offence and was barred by limitation under Section 106. By contrast, using premises as a factory without obtaining the required licence was treated as a recurring breach, because each day's unlawful use attracted a fresh default. The distinction turned on whether the statutory obligation was exhausted on expiry of time or persisted from day to day. en-us Mon, 13 Sep 1954 00:00:00 +0530 Sat, 27 Oct 2018 12:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276081 Failure to apply for factory registration and to give the prescribed notice of occupation under the Factories Act was complete when the statutory period expired, so it was not a continuing offence and was barred by limitation under Section 106. By contrast, using premises as a factory without obtaining the required licence was treated as a recurring breach, because each day's unlawful use attracted a fresh default. The distinction turned on whether the statutory obligation was exhausted on expiry of time or persisted from day to day. Case-Laws Indian Laws Mon, 13 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276081