Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.

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....Section 628 of the Companies Act, 1956 can apply to an independent professional who certifies statutory e-Forms, but liability requires specific allegations and foundational material showing conscious knowledge of falsity or active complicity. Mere certification, without pleaded knowledge, connivance or direct nexus to falsification, does not establish the required mens rea. For offences punishable by imprisonment up to two years, the limitation period for taking cognizance is three years, calculated from filing of the complaint. A complaint filed after that period, without a condonation application or explanation under the Cr.P.C., is barred by limitation.....