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Under Section 472 CrPC, in the case of a **continuing offence**:
A{'text': 'A fresh period of limitation begins to run at every moment of the time during which the offence continues', 'label': 'A'}
B{'text': 'No period of limitation runs at all and the offence may be tried decades after the conduct began under any law in force', 'label': 'B'}
C{'text': 'The Court is automatically barred from taking cognizance once the offence ceases to continue irrespective of any other factor', 'label': 'C'}
D{'text': 'Limitation is computed only from the date when the offence first began and not from any subsequent point of time at all', 'label': 'D'}
Answer & Solution
Correct answer: A. {'text': 'A fresh period of limitation begins to run at every moment of the time during which the offence continues', 'label': 'A'}
1. Section 472 CrPC creates a special rule for continuing offences (those whose breach is renewed every day, e.g., failure to file a return).
2. The provision: "a fresh period of limitation begins to run at **every moment** of the time during which the offence continues".
3. This prevents repeat offenders from escaping prosecution by pointing to the first day of breach.
4. The other options misstate the rule.
_Source: ICSI CS Executive Paper 1 — Jurisprudence, Interpretation & General Laws, Lesson 10 (Code of Criminal Procedure, 1973), pp. 244-249._
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