Firstly, please understand that a limitation period for an offence is applicable only if the offence is punishable with imprisonment of a maximum of 3 years. No limitation period is laid down for offences where the maximum punishment can be more than 3 years’ imprisonment. This is quite clear from the language of Section 468 of the Criminal Procedure Code. However, I may point out that offences under certain Acts as mentioned in the Economic Offences (Inapplicability of Limitation) Act, 1974, are not governed by the aforesaid limitation period.
Secondly, this Section further lays down that “Except as otherwise provided elsewhere in this Code”, no Court shall take cognizance of an offence after the expiry of the period of limitation.
So, generally speaking, if a limitation period has been prescribed for an offence, then the court cannot take cognizance of such offence after the expiry of the limitation period. Therefore, generally speaking, no action would be taken in respect of report of an offence which is given after expiry of the limitation period for that offence, if any.
Here, I may point out that in the case of Sarah Mathew v. Institute of Cardio Vascular Diseases, (2014) 2 SCC 62, the Supreme Court has held that the date relevant for computation of period of limitation is the date when criminal complaint is filed or date of institution of prosecution/criminal proceedings, and not the date when a court/Magistrate takes cognizance.
I may also point out that Section 473 of the Cr.P.C. permits any Court to take cognizance of an offence even after the expiry of the period of limitation, if it is satisfied on the facts and in the circumstances of the case that the delay has been properly explained or that it is necessary so to do in the interests of justice.
Thus, while generally speaking no action would be taken on the report of an offence which is given after expiry of limitation period for that offence, if any, in exceptional situations, the court has the power to take cognizance of such report even after expiry of limitation period subject to above conditions.
Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.
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