H.C. BHASIN Vs. R.O.C.

JUDGEMENT

(1.) TWO complaints were filed on 19.2.2002 against the petitioners. The complaints were for an alleged offence under Sections 62 and 63 of the Companies Act, 1956.

(2.) ONE complaint related to stated defaults committed by the petitioners, disclosed to be the directors of M/s. H.B. Stock Holding Ltd. when annual return was filed on 28.12.1992. The second complaint related to the alleged defaults when annual return was filed on 21.11.1994.

(3.) THE question which needs to be considered is, on what date limitation commenced.