BHAGIRATH KANORIA & ORS. ETC. vs STATE OF M.P. & ORS. ETC.

The Supreme Court held that the non-payment of the employer's contribution to the Employees' Provident Fund constitutes a 'continuing offence' under Section 14 of the Employees Provident Fund and Family Pension Fund Act, 1952, and thus the limitation period prescribed by Section 468 of the Code of Criminal Procedure, 1973, does not apply. The Court clarified that a fresh period of limitation begins to run at every moment the offence continues, as per Section 472 of the Code. The previous ruling in S.V. Lachwani v. Kanchanlal C. Parikh was overruled, affirming that courts may take cognizance of offences beyond the limitation period if it serves the interest of justice under Section 473 of the Code.