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TMI Blog2008 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... accused respondents for the offence under section 220(3) of the Companies Act. 2. Brief facts of the case are that the Assistant Registrar, Companies, Rajasthan, Jaipur filed a complaint in the Court of Special Judicial Magistrate (Economic Offence) Rajasthan, Jaipur under section 220(3) of the Companies Act, 1956 to the effect that according to section 210 and its sub-sections the Company was required to place the balance sheet and profit and loss account for the financial year 1999-2000 in its annual general meeting to be held on 31-12-2000 and further to submit the balance-sheet and profit and loss account within 30 days of the holding of the meeting in terms of provisions of section 220(1) of the Companies Act. However, the accused Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion of the trial, the learned trial Court vide its judgment dated 9-9-2002 acquitted the accused-respondents from the aforesaid offence. 7. Aggrieved with the impugned judgment of acquittal dated 9-8-2002 passed by learned trial Court, the appellant Union of India has preferred the instant appeal. 8. In this appeal Mr. K.K. Sharma, Addl. Solicitor General for Union of India submits that the learned trial Court completely misconstrued the statement recorded by the departmental representative. The accused respondents also failed to submit the balance-sheet and profit and loss account, as the trial Court found the complaint within limitation. The learned trial Court misread the statement of Mr. Rawat. 9. He further submits that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inuance and is distinguishable from the one which is committed once and for all. It is one of those offences which arises out of a failure to obey or comply with a rule or its requirement and which involves penalty the liability for which continues until the rule or its requirement is obeyed or complied with. On every occasion that such disobedience or non-compliance occurs and recurs there is the offence committed. The distinction between the two kinds of offence is between an act or omission which constitutes an offence once and for all and an act or omission which continues and thereafter constitutes a fresh offence every time or occasion on which it continues. In the case of a continuing offence there is thus the ingredient of continuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aint; or (b)if the Magistrate makes over the case for inquiry or trial to another Magistrate under section 192; Provided further that if the Magistrate makes over the case to another Magistrate under section 192 after examining the complaint and the witnesses, the latter Magistrate need not re-examine them. 202. Postponment of issue of process.-(1) Any Magistrate, on receipt of a complaint of an offence of which he is authorized to take cognizance or which has been made over to him under section 192, may, if he thinks fit, and shall, in a case where the accused is residing at a place beyond the area in which he exercises his jurisdiction postpone the issue of process against the accused, and either inquire into the case himself or direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the accused respondents submit that the learned trial Court has rightly passed the impugned judgment and the complaint filed by the complainant is barred by section 468 Cr. P.C. Neither the prosecution has placed on record the letter of authorization of Mr. Bhoolan Singh to file the complaint nor complainant got his statement recorded providing chance to the other party to cross-examination. No application for exemption of presence of appearance was filed. The provisions of sections 200 and 203 Cr. P.C. have since not been followed, as the complaint is barred by limitation. Neither list of the witnesses have been submitted nor record of the case has been brought, nor any personal knowledge has been attributed. 15. I have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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