STATE OF BIHAR vs DEOKARAN NENSHI

The Supreme Court held that the failure to furnish annual returns under Regulation 3 of the Indian Metalliferrous Mines Regulations, 1926, constitutes an offence under Section 66 of the Mines Act, 1952. The Court clarified that the offence is complete on January 21 of the succeeding year, and the limitation period for filing a complaint under Section 79 is six months from that date. The Court distinguished between a one-time offence and a continuing offence, concluding that the failure to submit returns is a one-time offence, not a continuing one, thus affirming the trial court's jurisdiction and the applicability of the limitation period.