R. R. Chari vs State Of U.P on 28 March, 1962
10. The term 'cognizance' in the context of the provisions of the Code and the earlier decisions in the case of Jamuna Singh Vs. Bhadai Shah6, R.R.Chari Vs. State of U.P.7, Gopal Das Sindhi Vs. State of Assam8, and Chief Enforcement Officer Vs. Videocon International Ltd.9, was discussed and it was observed that 'taking cognizance' is entirely an act of the Magistrate and that the same may be delayed because of several reasons including systematic reasons. The conflicting view points as to whether the date of taking cognizance or the date of filing complaint is material for computing limitation was considered and it was observed as follows:-