Does Failure to File Provident Fund Returns Constitute a Continuing Offence or is It Barred by Limitation? Calcutta High Court Reaffirms Bar Under Section 468 CrPC
The Calcutta High Court holds that non-filing of returns under the Employees’ Provident Fund Scheme is not a continuing offence, reaffirms that prosecution is barred by limitation under Section 468 of the CrPC in such cases, and quashes related proceedings; this decision follows existing precedent and carries binding authority for subordinate courts. Summary Category […]