STATE OF BIHAR v. DEOKARAN NENSHI
2 SCC 890Reported decision1972#941 most cited
What is STATE OF BIHAR v. DEOKARAN NENSHI authority for?
A continuing offence is one that is capable of continuance and is distinct from an offence committed at a single point in time. It arises from a failure to comply with a rule or requirement, with liability persisting until compliance.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.
Also referred to as
State of Bihar v. Deokaran Nenshi · continuing offence · offence committed once and for all · disobedience · non-compliance