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Filing of prosecution under sections 162 and 220 - Complaints in respect of offences providing for fine only are to be filed within six months from the date of offence

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....es providing for fine only are to be filed within six months from the date of offence It has come to the notice of this Department that some trial courts have held that the offences under sections 162 and 220 of the Companies Act and rule 11 of Companies (Acceptance of Deposit) Rules, 1975 are not continuing offences, relying on the judgment of Calcutta High Court in the matter of National Cotton....

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Filing of prosecution under sections 162 and 220 - Complaints in respect of offences providing for fine only are to be filed within six months from the date of offence