https://www.taxtmi.com/caselaws?id=302545 Failure to file annual returns and balance sheet was treated as a continuing default so long as the statutory documents remained unfurnished, because the penalty scheme was designed to enforce ongoing compliance. A company's alleged defunct status did not extinguish the filing obligation; until removal from the register, it still had to comply, including by filing nil returns where appropriate. The offence was also held not to require mens rea, since the provisions penalised non-compliance itself and did not import any need to prove intent, knowledge, wilfulness, or fraud. The convictions were therefore sustained on proof of default alone. en-us Tue, 28 Jul 1987 00:00:00 +0530 Fri, 03 Jun 2022 14:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302545 Failure to file annual returns and balance sheet was treated as a continuing default so long as the statutory documents remained unfurnished, because the penalty scheme was designed to enforce ongoing compliance. A company's alleged defunct status did not extinguish the filing obligation; until removal from the register, it still had to comply, including by filing nil returns where appropriate. The offence was also held not to require mens rea, since the provisions penalised non-compliance itself and did not import any need to prove intent, knowledge, wilfulness, or fraud. The convictions were therefore sustained on proof of default alone. Case-Laws Companies Law Tue, 28 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302545