UMESH CHANDRA BANERJEE, J.

( 1 ) THIS writ petition arises out of a complaint lodged by the Assistant Registrar of Companies, West Bengal, under Section 220 (3) read with Section 162 (1) of the Companies Act, 1956. The complaint itself records that the annual general meeting of the company should have been held in accordance with the provisions of the Companies Act on or before June 30, 1980, and the balance-sheet and the profit and loss account of the company for the year ending December 31, 1979, was required to be filed under Section 220 (1) of the Companies Act, 1956, in the office of the Registrar of Companies on or before July 30, 1980. Penalty for the offence charged under Section 220 (3) read with Section 162 (1) of the Companies Act is only a fine.

( 2 ) IN that view of the statement, the right to prosecute accrued on July 30, 1980. Admittedly, this complaint was filed before the Chief Metropolitan Magistrate on September 16, 1982.

( 3 ) SECTION 468 of the Criminal Procedure Code provides that no court shall take cognizance of an offence after the expiry of the period of limitation. The limitation for an offence punishable with fine only is six months. It is, therefore,

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