https://www.taxtmi.com/caselaws?id=799017 Limitation for prosecuting failure to transfer unpaid or unclaimed dividends to the Investor Education and Protection Fund begins when the seven-year transfer obligation expires. Where the alleged offence is punishable only with a fine, the six-month period under Section 468 applied, rendering a complaint instituted in 2006 time-barred. Criminal proceedings that had remained pending since 2006 without substantial progress were also unwarranted, as their continuation would not serve the ends of justice. The dividend-transfer prosecution could therefore not be sustained. en-us Fri, 21 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799017 Limitation for prosecuting failure to transfer unpaid or unclaimed dividends to the Investor Education and Protection Fund begins when the seven-year transfer obligation expires. Where the alleged offence is punishable only with a fine, the six-month period under Section 468 applied, rendering a complaint instituted in 2006 time-barred. Criminal proceedings that had remained pending since 2006 without substantial progress were also unwarranted, as their continuation would not serve the ends of justice. The dividend-transfer prosecution could therefore not be sustained. Case-Laws Companies Law Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799017