https://www.taxtmi.com/caselaws?id=463807 Complaints alleging offences punishable with imprisonment not exceeding one year were subject to the one-year limitation period under Section 468 CrPC, and the prosecutions were initiated after substantial delay. Although Section 470 CrPC permits exclusion of time spent obtaining sanction, the complaints failed to state when sanction was sought or granted, so no exclusion of time could be claimed. A belated assertion of later knowledge could not cure the limitation defect, and incorrect citation of provisions did not alter the substance of the challenge. The prosecutions were therefore barred by limitation and could not be sustained. en-us Wed, 12 Jan 2022 00:00:00 +0530 Wed, 17 Sep 2025 13:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463807 Complaints alleging offences punishable with imprisonment not exceeding one year were subject to the one-year limitation period under Section 468 CrPC, and the prosecutions were initiated after substantial delay. Although Section 470 CrPC permits exclusion of time spent obtaining sanction, the complaints failed to state when sanction was sought or granted, so no exclusion of time could be claimed. A belated assertion of later knowledge could not cure the limitation defect, and incorrect citation of provisions did not alter the substance of the challenge. The prosecutions were therefore barred by limitation and could not be sustained. Case-Laws Companies Law Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463807