Summarize the following court judgment. N: Criminal Appeal Nos. 97	 98	 99 100 & 101 of 1991. From the Judgment and Order dated 2.12.1989 of the Karnataka High Court in Criminal R. P. No. 458	 459	 460	 461 and 462 of 1989. A.S. Bobde	 Attorney General	 Vinod Bobde and section Sukumaran for the Appellant. G. Ramaswamy	 K.N. Nobin Singh and Ms. Lalitha Kaushik for the Respondents. M.Veerappa for the State of Karnataka. The Judgment of the Court was delivered by K.N. SAIKIA	 J. Special leaves granted. 399 These five appeals are from as many similar orders of the High Court of Karnataka at Bangalore dismissing the appellant company 's criminal revision petitions impugning the respective orders passed by the Judicial Magistrate First Class	 Gokak holding that the appellants ' complaints against the respondents alleging offence under section 630(l)(b) of the Companies Act by not vacating the Company 's quarters as required by it even more than six months after retirement of the respondents	 were barred by limitation and the same could not be taken into consideration. The first respondent in each of these criminal appeals was appointed on 1.8.1942	 11.6.1945	 24.11.1939	 1.5.1939 and 23.1.1937	 respectively. in the service of the appellant company and they retired on 14.3.1984	 1.10.1983	 12.2.1984	 4.10.1983 and 27.1.1981	 respectively	 from the appellant company 's service	 whereafter each of them was required to vacate his company 's quarter. Each having declined to vacate the company 's quarter even more than six months after retirement	 despite legal notice	 the appellant company filed a private criminal complaint under section 630(l)(b) of the and s.406 I.P.C. against each of them	 before the Judicial Magistrate First Class	 Gokak and in each case	 after inquiry framed charges for offences under section 406 I.P.C. and section 630(l)(b) of the . The learned Judicial Magistrate	 after prosecution had examined its witnesses	 recorded the statements of all the accused under section 313 of the Cr. P.C. and despite finding that the accused in each case was allotted a quarter by the company for his use and occupation and each had no authority to retain possession of the same after he retired	 and that the cause of action in each case arose when the accused failed to deliver possession of the quarter to the company	 held that the documents produced by	 the company did not disclose anything regarding the retirement of the accused from the service	 but at the same time he recorded that during the course of evidence P.W. 1 had deposed that each of the accused retired from service and immediately after the retirement failed to redeliver possession of the company 's quarter which attracted section 630(l)(b) of the and which was punishable only with fine and the complaint	 therefore	 ought to have been filed within six months from the date of retirement of the accused	 and as the complaint was filed only during the year 1985 it was clearly barred by limitation	 wherefore	 	the complaint could not be taken into consideration	 and consequently	 the accused was to be acquitted. The Company 's revision petition therefrom was dismissed by the High Court holding that the view taken by the trial Magistrate was plausible and reasonable as the complaint was filed in each case 400 beyond six months from the date of the alleged offence and that the question	 of limitation was concluded by a decision of the same High Court in W.M.I Cranes Ltd. vs G.G. Advani & Anr.	 [19841] Kar. Law Cronicle 462 wherein it was held that the offence under section 30 (1) of the was not a continuing offence and the decisions of this Court in Bhagirath Kanoria and Ors. vs State of Madhya Pradesh with Bahadur Singh vs Provident Fund Inspector & Ors. and Raja Bahadur Singh vs Provident Fund Inspector and Ors.	 AIR 1984 SC 1688 would not be of any assistance to the petitioner. Mr. A.S. Bobde	 the learned counsel appearing for the appellant company	 submits that the offence under section 630(1)(b) of the is a continuing offence and the learned courts below erred in holding to the contrary and dismissing the company 's complaints on the ground of limitation. Mrs. Lalitha Kaushik	 the learned counsel for each of the first respondent	 submits that when the first respondent upon his retirement failed to vacate and deliver possession of the company 's quarter to the company	 the offence must be taken to have been complete	 and thereafter right could accrue to the first respondent by adverse possession; and that if this state of affairs continued till completion of the period of limitation the company 's right would be extinguished. The trial court as well as the High Court	 according to counsel	 rightly held that the offence was not a continuing one. The only question to be decided in these appeals	 therefore	 is whether the offence under section 630(l)(b) of the is a continuing offence for the purpose of limitation. What then is a continuing offence? According to the Blacks ' Law Dictionary	 Fifth Edition (Special Deluxe)	 'Continuing means "enduring; not terminated by a single act or fact; subsisting for a definite period or intended to cover or apply to successive similar obligations or occurrences. " Continuing offence means "type of crime which is committed over a span of time." As to period of statute of limitation in a continuing offence	 the last act of the offence controls for commencement of the period. "A continuing offence	 such that only the last act thereof within the period of the statute of limitations need be alleged in the indictment or information	 is one which may consist of separate acts or a course of conduct but which arises from that singleness of thought	 purpose or action which may be deemed a single impulse." So also a 'Continuous Crime ' means "one consisting 401 of a continuous series of acts	 which endures after the period of consummation	 as	 the offence of carrying concealed weapons. In the case of instantaneous crimes	 the statute of limitation begins to run with the consummation	 while in the case of continuous crimes it only begins with the cessation of the criminal conduct or act. " The corresponding concept of continuity of a civil wrong is to be found in the Law of Torts. Trespass to land in the English Law of Torts (trespass quare clausum fregit) consists in the act of (1) entering upon land in the possession of the plaintiff	 or (2) remaining upon such land	 or (3) placing or projecting any object upon it in each case without lawful Justification. Trespass by remaining on land	 as we read in Salmond and Heuston on the Law of Torts	 19th Edn.	 page 50: "Even a person who has lawfully entered on land in the possession of another commits a trespass if he remains there after his right of entry has ceased. To refuse or omit to leave the plaintiff 's land or vehicle is as much a trespass as to enter originally without right. Thus any person who is present by the leave and licence of the occupier may	 as a general rule	 when the licence has been properly terminated	 be sued or ejected as a trespasser	 if after request and after the lapse of a reasonable time he fails to leave the premises. " Trespass in Law of Torts may be a continuing one. The authors write: "That trespass by way of personal entry is a continuing injury	 lasting as long as the personal presence of the wrongdoer	 and giving rise to actions de die in diem so long as it lasts	 is sufficiently obvious. It is well settled	 however	 that the same characteristic belongs in law even to those trespasses which consist in placing things upon the plaintiff 's land. Such a trespass continues until it has been abated by the removal of the thing which is thus trespassing; successive actions will lie from day to day until it is so removed: and in each action damages (unless awarded in lieu of an injunction) are assessed only up to the date of the action. Whether this doctrine is either logical or convenient may be a question	 but it has been repeatedly decided to be the law. " Again if the entry was lawful but is subsequently abused and continued after the permission is determined the trespass may be ab initio. In 1610 six carpenters entered the Queen 's Head Inn	 Cripplegate	 and consumed a quart of wine (7d.) and some bread (1d.)	 for which they refused to pay. The question for the court was whether 402 their non payment made the entry tortious	 so as to enable them to be sued in trespass quare clausum fregit. The court held that: "When entry	 authority or licence is given to any one by the law	 and he doth abuse it	 he shall be a trespasser ab initio	 but that the defendants were not liable as their non payment did not constitute a trespass. The rule is that the authority, having been abused by doing a wrongful act under cover of it, is cancelled retrospectively so that the exercise of it becomes actionable as a trespass. In Halsbury 's Laws of England, 4th Edn. 45 para 1389 it is said: If a person enters on the land of another under an authority given him by law	 and	 while there	 abuses the authority by an act which amounts to a trespass	 he becomes a trespasser ab initio	 and may be sued as if his original entry were unlawful. Instances of any entry under the authority of the law are the entry of a customer into a common inn	 of a reversioner to see if waste has been done	 or of a commoner to see his cattle. To make a person a trespasser ab initio there must be a wrongful act committed; a mere nonfeasance is not enough." Against the above background	 we may now examine the relevant provision of law	 keeping in mind that Some of the Torts have counterparts in Criminal law in India. Section 441 of the Indian Penal Code defines Criminal trespass as follows: "Whoever enters into or upon property in the possession of another with intent to commit an offence or to intimidate	 insult or annoy any person in possession of such property	 or having lawfully entered into or upon such property	 unlawfully remains there with intent thereby to intimidate	 insult or annoy any such person	 or with intent to commit an offence	 is said to commit 'criminal trespass '. " House trespass is punishable under section 448 of the Indian Penal Code. It is significant that when entry into or upon property in possession of another is lawful then unlawfully remaining upon such property 403 with the object Of intimidating	insulting or annoying the person in possession of the property would be criminal trespass. The offence would be continuing so long as the trespass is not lifted or vacated and intimidation	 insult or annoyance of the person legally in possession of the property is not stopped. The authors of the Code had the following words to say: "We have given the name of trespass to every usurpation	however slight	 of dominion over property. We do not propose to make trespass	 as such	 an offence	 except when it is committed in order to the commission of some offence injurious to some person interested in the property on which the trespass is committed	 or for the purpose of causing annoyance to such a person. Even then we propose to visit it with a light punishment	 unless it be attended with aggravating circumstances. These aggravating circumstances are of two sorts. Criminal trespass may be aggravated by the way in which it is committed. It may also be aggravated by the end for which it is committed. " Section 630 of the reads as under: "Penalty for wrongful withholding of property. (1) If any officer or employee of a company (a) wrongfully obtains possession of any property of a company or (b) having any such property in his possession	 wrongfully withholds it or knowingly applies it to purposes other than those expressed or directed in the articles and authorised by this Act; he shall	 on the complaint of the company or any creditor or contributory thereof	 be punishable with fine which may extend to one thousand rupees. (2) The Court trying the offence may also order such officer or employee to deliver up or refund	 within a time to be fixed by the Court	 any such property wrongfully 404 obtained or wrongfully withheld or knowingly misapplied	or in default	 to suffer imprisonment for a term which may extend to two year. " Thus	 both wrongfully obtaining and wrongfully withholding have been made offence punishable under sub sec. Under sub sec. (2) knowingly misapplication has also been envisaged. The offence continues until the officer or employee delivers up or refunds any such property if ordered by the court to do so within a time fixed by the Court	 and in default to suffer the prescribed imprisonment. The idea of a continuing offence is implied in sub section (2). Section 468 of the Criminal Procedure Code says: "Bar to taking cognizance after lapse of the period of limitation (1) Except as otherwise provided elsewhere in this Code	 no Court shall take cognizance of an offence of the category specified in sub section (2)	 after the expiry of the period of limitation. (2) The period of limitation shall be (a) six months	 if the offence is punishable with fine only; (b) one year	 if the offence is punishable with imprisonment for a term not exceeding one year; (c) three years	 if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years. (3) For the purposes of this section	 the period of limitation	 in relation to offences which may be tried together	 shall be determined with reference to the offence which is punishable with the more severe punishment or	 as the case may be	 the most severe punishment. " The parties have not disputed that this case attracted section 468(1) and (2)(a). Regarding the fact of the first respondent having retired from service though the trial Magistrate observed that the document did not specifically state that the first respondent retired	 when after 405 referring to oral evidence the cause of action under section 630(l)(b) was held to have arisen on the first respondent 's failure to vacate and deliver possession of the company 's quarter and that the period of limitation ran therefrom tantamounted to finding that the first respondent did retire. "Officer" or "employee" in section 630 of the includes both present and past officers and employees. In Baldev Krishna Sahi vs Shipping Corporation of India Ltd. and Anr.	 [1987] 4 SCC 361 at paragraph 8 of the report this Court said: "Section 630 of the which makes the wrongful withholding of any property of a company by an officer or employee of the company a penal offence	 is typical of the economy of language which is characteristic of the draughtsman of the Act. The section is in two parts. Sub section (1) by clauses (a) and (b) creates two distinct and separate offences. First of these is the one contemplated by clause (a)	 namely	 where an officer or employee of a company wrongfully obtains possession of any property of the company during the course of his employment	 to which he is not entitled. Normally	 it is only the present officers and employees who can secure possession of any property of a company. It is also possible for such an officer or employee after termination of his employment to wrongfully take away possession of any such property. This is the function of clause (a) and although it primarily refers to the existing officers and employees	 it may also take in roast officers and employees. In contrast	 clause (b) contemplates a case where an officer or employee of a company having any property of a company in his possession wrongfully withholds it or knowingly applies it to purposes other than those expressed or directed in the articles and authorised by the Act. It may well be that an officer or employee may have lawfully obtained possession of any such property during the course of his employment but wrongfully withholds it after the termination of his employment. That appears to be one of the functions of clause (b). It would be noticed that clause (b) also makes it an offence if any officer or employee of a company having any property of the company in his possession knowingly applies it to purposes other than those expressed or directed in the articles and authorised by the Act. That would primarily 406 apply to the present officers and employees and may also include past officers and employees. There is therefore no warrant to give a restrictive meaning to the term 'officer or employee ' appearing in sub section ( 1) of section 630 of the Act. It is quite evident that clauses (a) and (b) are separated by the word 'or ' and therefore are clearly disjunctive." This Court also observed at paragraph 7 of the report that the beneficent provision contained in section 630	 no doubt penal	 has been purposely enacted by the legislature with the object of providing a summary procedure for retrieving the property of the company (a) where an officer or employee of a company wrongfully obtains possession of property of the company	 or (b) where having been placed in possession of any such property during the course of his employment	 wrongfully withholds possession of it after the termination of his employment. It is the duty of the court to place a broad and liberal construction on the provision in furtherence of the object and purpose of the legislation which would suppress the mischief and advance the remedy. "It is the duty of the court to place a broad and liberal construction on the provision in furtherence of the object and purpose of the legislation which would suppress the mischief and advance the remedy. As was reiterated in Amrit Lal Chum vs Devoprasad Dutta. Roy and Anr. 	 reported in ; that "section 630 of the plainly makes it an offence if an officer or employee of a company who was permitted to use the property of the company during his employment	 wrongfully retains or occupies the same after the termination of his employment. It is the wrongful withholding of such property	 meaning the property of the company after the termination of the employment	 which is an offence under section 630(1) of the Act. " What then is the nature of this offence. The question then is whether it is a continuing offence. According to Black 's Law Dictionary Revised Fourth Edition	 continuing offence means a transaction or a series of acts set on foot by a single impulse	 and operated by an unintermittent force	 no matter how long a time it may occupy. In State of Bihar vs Deokaran Nenshi	 	 the question was whether the failure to furnish returns on the part of the owner of a stone quarry under regulation 3 of the Indian Metalliferrous Mines Regulations	 1926 even after warning from the Chief Inspector was a continuing offences Section 79 of the which provided that no Court shall take cognizance of an offence under the Act unless a complaint was made within six months from the date of the offence 407 and the explanation to the section provided that if the offence in question was a continuing offence	 the period of limitation shall be computed wherefore to every part of the time during which the said offence continued Shelat	 J. for the court observed: "A continuing offence is one which is susceptible of continuance and is distinguishable from the one which is committed once and for all. It is one of those offences which arises out of a failure to obey or comply with a rule or its requirement and which involves a penalty	 the liability for which continues until the rule or its requirement is obeyed or complied with. On every occasion that such disobedience or non compliance occurs and recurs	 there is the offence committed. The distinction between the two kinds of offences is between an act or omission which constitutes an offence once and for all and an act or omission which continues and therefore	 constitutes a fresh offence every time or occasion on which it continues. In the case of a continuing offence	 there is thus the ingredient of continuance of the offence which is absent in the case of an offence which takes place when an act or omission is committed once and for all." Their Lordships referred to English cases Best vs Butler and Fitz gibbon	 ; Verney vs Mark Fletcher and Sons Ltd.	 [1909] 1 KB 444; Rex vs Yalore	 [1908] 2 KB 237 and The London County Council vs Worley	 In Best vs Butler and Fitzgibbon (supra) in England	 the Trade Union Act	 1871 by section 12 provided that if any officer	 member or other person being or representing himself to be a member of a trade union	 by false representation or imposition obtained possession of any moneys	 books etc. of such trade union	 or	 having the same in his possession wilfully withheld or fraudulently misapplied the same	 a court of summary jurisdiction would order such person to be imprisoned. The offence of withholding the money referred to in this section was held to be a continuing offence	 presumably because every day that the moneys were wilfully withheld an offence within the meaning of section 12 was committed. In Verney 's case (supra) Section 10(1) of the Factory and Workshop Act	 1901 inter alia provided that every fly wheel directly connected with steam	 water or other mechanical power must be securely fenced. Its sub section (2) provided that a factory in which there was contravention of the section would be deemed not to be kept in conformity with the Act. Section 135 provided penalty for an occupier of a factory 408 or workshop if he failed to keep the factory or workshop in conformity with the Act. Section 146 provided that information for he offence under section 135 shall be laid within three months after the date at which the offence came to the knowledge of the inspector for the district within which the offence was charged to have been committed. The contention was that in May 1905 and again in March 1908 the fly wheel was kept unfenced to the knowledge of the Inspector and yet the information was not laid until July 22	 1908. The information	 however	 stated that the fly wheel was unfenced on July 5	 1908	 and that was the offence charged. It was held that the breach of section 10 was a continuing breach on July 10	 1908	 and therefore the information was in time. The offence under section 135 read with section 10 consisted in failing to keep the factory in conformity with the Act. Every day that the flywheel remained unfenced	 the factory was kept not in conformity with the Act	 and therefore	 the failure continued to be an offence. Hence the offence defined in section 10 was a continuing offence. In London County Council (supra) section 85 of the Metropolis Management Amendment Act	 1852 prohibited the erection of a building on the side of a new street of less than fifty feet in width	 which shall exceed in height his distance from the front of the building on the opposite side of the street without the consent of the London County Council and imposed	 penalties for offences against the Act and a further penalty for every day during which such offence should continue after notice from the County Council. The Court construed section 85 to have laid down two offences; (1) building to a prohibited height	 and (2) continuing such a structure already built after receiving a notice from the County Council. The latter offence was a continuing offence applying to any one who was guilty of continuing the building at the prohibited height after notice from the County Council. State of Bihar vs Deokaran Nenshi	 (supra) was explained by this Court in Bhagirath Kanoria & Ors. vs State of Madhya Pradesh & Ors. 	 ; Therein	 the Provident Fund Inspector filed complaints against the Directors	 the Factory Manager and the respondent company charging them with non payment of employer 's contribution under the Employees ' Provident Fund and Family Pension Fund Act	 19 of 1952	 from February 1970 to June 1971. At the trial the accused contended that since the limitation prescribed by section 468 of the Code of Criminal Procedure	 1973 had expired before the filing of the complaints	 the Court had no jurisdiction to take cognizance of the complaints. The Trial Court having held that the offences of which the accused were charged were continuing offences and	 therefore	 no question of limitation could arise	 and that order having been upheld 409 by the High Court in revision	 the Directors in appeal to this Court contended that the offence of non payment of the employer 's contribution could be committed once and for all on the expiry of 15 days after the close of every month and	 therefore	 prosecution for the offence should have been launched within the period of limitation provided in section 468 of the Code. Rejecting the contention it was held by this Court that the offence of which the appellants were charged namely	 non payment of the employer 's contribution to the Provident Fund before the due date	 was a 'continuing offence ' and	 therefore	 the period of limitation prescribed by section 468 of the Code could not have any application and it would be governed by section 472 of the Code	 according to which	 a fresh period of limitation began to run at every moment of the time during which the offence continued. It was accordingly held that each day the accused failed to comply with the obligation to pay their contribution to the fund	 they committed fresh offence. Section 472 of the Code of Criminal Procedure deals with continuing offence and says: "In the case of a continuing offence	 a fresh period of limitation shall begin to run at every moment of the time during which the offence continues. " The concept of continuing offence does not wipe out the original guilt	 but it keeps the contravention alive day by day. It may also be observed that the courts when confronted with provisions which lay down a rule of limitation governing prosecutions	 in cases of this nature	 should give due weight and consideration to the provisions of section 473 of the Code which is in the nature of an overriding provision and according to which	 notwithstanding anything contained in the provisions of Chapter XXXVI of the Code of Criminal Procedure any court may take cognizance of an offence after the expiration of a period of limitation if	 inter alia	 it is satisfied that it is necessary to do so in the interest of justice. The expression 'continuing offence ' has not been defined in the Code. The question whether a particular offence is a 'continuing offence ' or not must	 therefore	 necessarily depend upon the language of the statute which creates that offence	 the nature of the offence and the purpose intended to be achieved by constituting the particular act as an offence. Applying the law enunciated above to the provisions of Section 630 of the 	 we are of the view that the offence under 410 this section is not such as can be said to have consummated once for all. Wrongful withholding	 or wrongfully obtaining possession and wrongful application of the company 's property	 that is	 for purposes other than those expressed or directed in the articles of the company and authorised by the 	 cannot be said to be terminated by a single act or fact but would subsist for the period until the property in the offender 's possession is delivered up or refunded. It is an offence committed over a span of time and the last act of the offence will control the commencement of the period of limitation and need be alleged. The offence consists of a course of conduct arising from a singleness of thought	 purpose of refusal to deliver up or refund which may be deemed a single impulse. Considered from another angle	 it consists of a continuous series of acts which endures after the period of consummation on refusal to deliver up or refund the property. It is not an instantaneous offence and limitation begins with the cessation of the criminal act	 i.e. with the delivering up or refund of the property It will be a recurring or continuing offence until the wrongful possession	 wrongful withholding or wrongful application is vacated or put an end to. The offence continues until the property wrongfully obtained or wrongfully withheld or knowingly mis applied is delivered up or refunded to the company. For failure to do so sub section (2) prescribes the punishment. This	 in our view	 is sufficient ground for holding that the offence under section 630 of the is not one time but a continuing offence and the period of limitation must be computed accordingly	 and when so done	 the instant complaints could not be said to have been barred by limitation. The submission that when the first respondent upon his retirement failed to vacate and deliver possession of the company 's quarter to the company the offence must be taken to have been complete	 has	 therefore	 to be rejected. These appeals accordingly succeed. The impugned orders are set aside and the cases are remanded to the Trial Court for disposal in accordance with law in light of the observations made herein above. V.P.R. Appeals allowed.

Appellant Company filed criminal complaints under Section 630(l)(b)	 Companies Act and Section 406	 IPC against its employees (the first respondent of each appeal) as they did not vacate the company quarters after about six months even after retirement. The Judicial Magistrate	 First Class dismissed the complaints as the same were not filed within the period of limitation of six months from the date of retirement of the Respondents employees. The High Court	holding that the offence under Section 630(1) was not a continuing offence	 dismissed the Company 's revision petitions. In the appeal to this Court on the question	 whether the offence under Section 630(l)(b) of the Companies Act is a continuing offence for the purpose of limitation	 allowing the Appeals of the Appellant Company	 this Court	 HELD: 1. The beneficent provision contained in section 630	 no doubt penal	 has been purposely enacted by the legislature with the object of providing a summary procedure for retrieving the property of the company: (a) where an officer or employee of a company wrongfully obtains 397 possession of property of the company	 or (b) where having been placed in possession of any such property during the course of his employment	 wrongfully withholds possession of it after the termination of his employment. It is the duty of the court to place a broad and liberal construction on the provision in furtherence of the object and purpose of the legislation which would suppress the mischief and advance the remedy. [406B E] 2."Officer" or "employee" in s.630 of the Companies Act includes both present and past officers and employees.[405B C] 3. The concept of continuing offence does not wipe out the original guilt	 but it keeps the contravention alive day by day. The courts when confronted with provisions which lay down a rule of limitation governing prosecutions should give due weight and consideration to the provisions of s.473 of the Code which is in the nature of an overriding provision and according to which	 notwithstanding anything contained in the provisions of Chapter XXXVI of the Code of Criminal Procedure any court may take cognizance of an offence after the expiration of a period of limitation	 if	 inter alia	 it is satisfied that it is necessary to do so in the interest of justice. [409D G] 4. The expression `continuing offence ' has not been defined in the Code. The question whether a particular offence is a 'continuing offence ' or not must	therefore	necessarily depend upon the language of the statute which creates that offence	 the nature of the offence and the purpose intended to be achieved by constituting the particular act as an offence. [409F H] 5.The offence under section 630 is not such as can be said to have consummated once for all. Wrongful withholding	 or wrongfully obtaining possession and wrongful application of the company 's property	 that is	 for purposes other than those expressed or directed in the articles of the company and authorised by the Companies Act	 can not be said to be terminated by a single act or fact but would subsist for the Period until the property in the offender 's possession is delivered up or refunded. It is an offence committed over a span of time and the last act of the offence will control the commencement of the period of limitation and need be alleged. The offence consists of a course of conduct arising from a singleness of thought	 purpose of refusal to deliver up or refund which May be deemed a single impulse. Considered from another angle	 it consists of a continuous series of acts which endures after the period of consummation on refusal to deliver up or refund the property. It is 398 not an instantaneous offence and limitation begins with the cessation of the criminal act	 i.e.	 with the delivering up or refund of the property. It will be a recurring or continuing offence until the wrongful possession	 wrongful withholding or wrongful application is vacated or put an end to. The offence continues until the property wrongfully obtained or wrongfully withheld or knowingly misapplied is delivered up or refunded to the company. For failure to do so sub section (2) prescribes the punishment. [409H 410E] 6. The offence under section 630 of the Companies Act is not one time but a continuing offence and the period of limitation must be computed accordingly	 and when so done	 the complaints could not be said to have been barred by limitation. [410D F] W.M.I. Cranes Ltd. vs G.G. Advani & Anr.	 [1984] 1 Kar. Law Cronicle 462 overruled; Bhagirath Kanoria and Ors. vs State of Madhya Pradesh with Bahadur Singh vs Provident Fund Inspector and Ors.	 A.I.R. 1984 S.C. 1688 referred; Baldev Krishna Sahi vs Shipping Corporation of India Ltd. and Anr.	 [1987] 4 S.C.C. 361; Amrit Lal Chum vs Devoprasad Dutta Roy and Anr. ; 	 ; State of Bihar vs Deokaran Nenshi	 [19731 1 S.C.R. 1004; Bhagirath Kanoria & Ors. vs State of Madhya Pradesh & Ors. 	 ; followed. Black 's Law Dictionary	 Eighth Edition	 (Special Deluxe); Salmond and Heuston on the Law of Torts	 19th Edn. Page 50; Halsbury 's Laws of England. 4th Edn. Vol 45	 Para 1389 referred to.