https://www.taxtmi.com/acts?id=42705 A court may take cognizance of an offence after the period of limitation has expired if satisfied on the facts and circumstances that the delay has been properly explained or that it is necessary in the interests of justice, thereby permitting judicial discretion to override ordinary limitation periods where explanation or justice requires. en-us Thu, 28 Dec 2023 17:41:19 +0530 Thu, 28 Dec 2023 17:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=42705 A court may take cognizance of an offence after the period of limitation has expired if satisfied on the facts and circumstances that the delay has been properly explained or that it is necessary in the interests of justice, thereby permitting judicial discretion to override ordinary limitation periods where explanation or justice requires. Act-Rules Bharatiya Nyaya Thu, 28 Dec 2023 17:41:19 +0530 https://www.taxtmi.com/acts?id=42705