https://www.taxtmi.com/caselaws?id=305778 Section 197 CrPC protection was held inapplicable because the company officers, though treated as public servants, were not shown to hold posts from which they could not be removed except by or with Government sanction. For the Companies Act offence under Section 211, the one-year limitation under Section 468 CrPC was held to run from the complainant's knowledge of the offence, not merely from the balance-sheet date. As the Registrar had learnt of the alleged offence earlier through inspection and correspondence, the complaint filed later was time-barred and cognizance was quashed. en-us Fri, 22 Aug 2003 00:00:00 +0530 Fri, 23 Dec 2022 14:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305778 Section 197 CrPC protection was held inapplicable because the company officers, though treated as public servants, were not shown to hold posts from which they could not be removed except by or with Government sanction. For the Companies Act offence under Section 211, the one-year limitation under Section 468 CrPC was held to run from the complainant's knowledge of the offence, not merely from the balance-sheet date. As the Registrar had learnt of the alleged offence earlier through inspection and correspondence, the complaint filed later was time-barred and cognizance was quashed. Case-Laws Companies Law Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305778