1981 (4) TMI 281

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....ppeal by special leave is directed against the Judgment of the Punjab and Haryana High Court dated 8th April, 1980 by which the respondent Sarwan Singh was acquitted of the charge under Section 406 of the Indian Penal Code. It appears that the respondent-accused was charged under Section 406 of the Penal Code for misappropriating the amounts deposited with him as a cashier of the Tanda Badha Co-op....

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....fence was detected is dated 5th January, 1973. Taking any of these dates, the prosecution was barred by limitation under Section 468(2)(c) of the Code. In our opinion, the High Court has taken the correct view of the law. 2. Section 468(2)(c) may be extracted thus : Section 468(2)(c) : three years, if the offence is punishable with imprisonment for a term exceeding one year but not ....

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....nuary 5, 1973, the date when the audit report was made. Even if this extreme position be accepted, the prosecution would still be barred by limitation under Section 469(b) of the CrPC, 1973. Counsel for the State of Punjab was unable to assail the point of law derived by the High Court regarding the interpretation of Section 468. The object of the Criminal Procedure Code in putting a bar of limita....