STATE OF BIHAR v. DEOKARAN NENSHI

2 SCC 890Reported decision1972#950 most cited

What is STATE OF BIHAR v. DEOKARAN NENSHI authority for?

A continuing offence is one susceptible of continuance, arising from a failure to obey a rule where penalty liability persists until compliance, with each recurrence of disobedience constituting a new offence. It is distinct from an offence committed once and for all.

113

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Also referred to as

STATE OF BIHAR v. DEOKARAN NENSHI · 1972 2 SCC 890 · continuing offence meaning · distinction continuing offence once and for all · penalty for non-compliance · recurring offence tax law · failure to obey statutory requirement · Deokaran Nenshi continuing offence · income tax default penalties · offence susceptibility of continuance

Judgments citing STATE OF BIHAR v. DEOKARAN NENSHI

B T KANTHARAJ vs. THE STATE OF KARNATAKA

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

NANJUNDAPPA vs. THE STATE OF KARNATAKA

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

THARIQ KHAN vs. STATE OF KARNATAKA

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SMT JANAKI vs. THE STATE OF KARNATAKA

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SMT. LAKSHMAMMA vs. THE STATE OF KARNATAKA

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI SHIVALINGAIAH vs. STATE OF KARNATAKA

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI H K BASAVEGOWDA vs. THE STATE OF KARNATAKA

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SMT. PRIYADARSHINI vs. THE STATE OF KARNATAKA

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

MOOSAVEER @ IBRAHIM SAB vs. STATE OF KARNATAKA

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

N SANTHOSH KUMAR vs. THE STATE OF KARNATAKA

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI C GOVARDHAN REDDY vs. STATE OF KARNATAKA

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI RAJANNA vs. STATE OF KARNATAKA

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SMT. MOTAMMA vs. DEPUTY COMMISSIONER

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

K T THIPPERUDRAPPA vs. THE STATE OF KARNATAKA

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI A M NARAYANASWAMY vs. THE STATE OF KARNATAKA

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI M B DEVAYYA vs. THE STATE OF KARNATAKA

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SMT UMA BALAGAVI vs. STATE OF KARNATAKA

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

MR G PULLA REDDY vs. STATE OF KARNATAKA

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SMT. B.C.DHARMA vs. THE STATE OF KARNATAKA

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

SRI SRIKANTH vs. THE PRINCIPAL SECRETARY

WP/22025/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…of land grabbing has continued as on the date of the commencement of the KLGP Act-2011, it would clearly part-take the character of a continuing offence. 42. The Hon’ble Apex Court in the cae of STATE OF BIHAR vs. DEOKARAN NENSHI reported in (1972) 2 SCC 890 has held: “5. 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 ru…

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