( 1 ) THE only question involved in these three revisional applications is whether the offence for which the impugned prosecutions have been launched against the petitioners under R. 11 of the Companies (Acceptance of Deposits) Rules, 1975 for the contravention of R. 10 thereof, framed under S. 58-A read with S. 642 of the Companies Act, 1956, are continuing offences within the meaning of the aforesaid R. 11 and S. 472, Cr. P. C. If the answer is in the affirmative, the prosecutions are not barred by limitation and the Rules are to be discharged, that being the only ground urged in support of the Rules. But if the answer is in the negative, the prosecutions are undisputedly barred by limitation and the rules-are to be made absolute.

( 2 ) RULE 10 of the Companies (Acceptance of Deposit) Rules, 1975 provides that "every Company to which these Rules apply shall on or before the 30th day of June of every year, file with the Registrar, a return in the Form annexed to these Rules". Rule 11, which is the omnibus penal provision for the contravention of any provision of these Rules, and not merely of R. 10, provides that "if a Company or any other person contrave