https://www.taxtmi.com/caselaws?id=311641 Section 470(3) of the Code of Criminal Procedure applies only where the statute itself requires consent or sanction; administrative permission obtained separately does not extend limitation. In a prosecution for alleged default in appointing a whole-time Company Secretary under the Companies Act, the Court noted that the post had remained vacant and that the relevant appointment was shown only on 01.11.2005. On that footing, the complaint had to be filed within six months from that date. The time taken to obtain Central Government permission was therefore not excludable, and the complaint was barred by limitation. en-us Mon, 17 Nov 2014 00:00:00 +0530 Fri, 05 Jan 2024 21:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311641 Section 470(3) of the Code of Criminal Procedure applies only where the statute itself requires consent or sanction; administrative permission obtained separately does not extend limitation. In a prosecution for alleged default in appointing a whole-time Company Secretary under the Companies Act, the Court noted that the post had remained vacant and that the relevant appointment was shown only on 01.11.2005. On that footing, the complaint had to be filed within six months from that date. The time taken to obtain Central Government permission was therefore not excludable, and the complaint was barred by limitation. Case-Laws Companies Law Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311641