Shri Ravi Traders Through His Partner vs State Of Gujarat And Anr. on 30 November, 2005
In the matter of Prahladbhai Rajaram Mehta v. Popatbhai Haribhai Patel and Anr. as reported in 1995 (2) G.L.R. 1752. In para-37, this Court again held that the prosecution for wrongful retention of Company's property amounts to offence continuous one and provisions of Section 468 would not be attracted. These instances cited are not comparable instances to present one. Withholding contribution by the employer is an act continuous till the payment is made. Likewise, the retention of Company's property and wrongful withholding, each giving rise to fresh cause of action each day. The evasion of sales-tax is also by nature an offence which is continuous one. While going through the provisions of Section 216 of the Gujarat Panchayat Act, it is clearly discernible that once the animals or goods are introduced within the octroi limits without tendering octroi, the offence is completed. Therefore, the offence prescribed under Section 216 of the Gujarat Panchayat Act, 1993 would not amount to an offence continuous one.