Section 582 in The Calcutta Municipal Corporation Act, 1980
582. Limitation of time for prosecution. -
(1)No person shall be liable to any punishment for an offence under this Act or the rules or the regulations made thereunder unless a complaint of such offence is made before a Municipal Magistrate within six months next after -(a)the date of commission of such offence; or(b)the date on which the commission or the continuance of such offence is first brought to the notice of the Corporation or the Municipal Commissioner.(2)For the avoidance of doubts, it is hereby declared that any failure to take out a licence under this Act or to pay tax under section 199 shall, for the purpose of sub-section (1), be deemed to be a continuing offence until the expiration of the period for which such licence is required to be taken.
