Companies Law - Punishable offence u/s 148 - Failure to appoint cost...

Companies Law

Punishable offence u/s 148 - Failure to appoint cost auditor within the time limit prescribed under Section 148(3) and Rule 6(2) - The persons/accused of an offence cannot be based on the date on which the complaint is filed. The accused would and should remain the same whenever the complaint is filed since the offence is committed on a particular date. Persons who came to know of the offence subsequently cannot be made liable merely because the offence is continuing. - the petitioner joined on 02.05.2016 and resigned on 01.08.2016, and the offence was committed on 01.10.2015, he cannot be held liable for the alleged violation - HC

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