My Lord, What is a ‘Continuing Offence’?
Deokaran Nenshi, (1972) 2 SCC 890 distinguished between continuing offences and offences committed once and for all.
“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.”
– Hon’ble Justice Vikramjit Sen, SEBI v. Roofit Industries, [Civil Appeal No. 1378 of 2005].