Section 233 in The Howrah Municipal Corporation Act, 1980
233. [ Limitation of time for prosecution. [Sections 228 to 238 inserted by W.B. Act 29 of 1990.]
(1)No person shall be liable to any punishment for an offence under this Act of the rules or the regulations made thereunder unless a complaint of such offence is made before a [Judicial Magistrate of the first class] within six months from -(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 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 102 shall, for the purposes 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.]
