State Of Bihar vs Deokaran Nenshi on 24 August, 1972
"The decision of this Court in State of Bihar v. Deokaran Nenshi, , to the effect that failure to furnish returns before the due date is not a continuing offence must be confined to cases of failure to furnish returns. It cannot be extended to cases like those before us in which the contravention is not of a procedural or formal nature and goes against the very grain of the statute under consideration. What is of closer resemblance to the cases before us are the three English cases, the two Bombay cases and the Patna cases referred to by this Court as illustrative of cases in which the offences were held to be of a continuing nature. We adopt the reasoning in those cases as applicable to the circumstances of the instant prosecutions."