Commissioner of Income Tax Vs. Lucas T. V. S. Ltd. - Court Judgment

Excerpt:

.....the limitation act, 1963 does not apply to criminal proceedings unless there are express and specific provisions to that effect, for instance, articles 114, 115, 131 and 132 of the act. a criminal offence is considered as a wrong against the state and the society even though it has been committed against an individual. normally, in serious offences, prosecution is launched by the state and a court of law has no power to throw away prosecution solely on the ground of delay. mere delay in approaching a court of law would not be itself afford a ground for dismissing the case though it may be a relevant circumstance in reaching a final verdict. mere delay may not bar the right of the crown in prosecuting criminals. but it also cannot be overlooked that no person can be kept under continuous apprehension that he can be prosecuted at any time for any crime irrespective of the nature or seriousness of the offence. people will have no peace of mind if there is no period of limitation even for petty offences. -- section 468: bar to taking cognizance of offence period of limitation computation held, for the purpose of computing the period of limitation regarding bar as to taking.....orderwe have heard learned counsel for the revenue. despite his very persuasive argument, we are, on the facts available to us, unable to take a view other than that taken by the tribunal and the high court.the appeals are dismissed.no order as to costs.

Judgment:

ORDER

We have heard learned counsel for the Revenue. Despite his very persuasive argument, we are, on the facts available to us, unable to take a view other than that taken by the Tribunal and the High Court.

The appeals are dismissed.

No order as to costs.