- (1.) Heard counsel for the parties. We are clearly of the opinion that Section 468 Criminal Procedure Code can have no application to the facts and circumstances of the present case in as much as refusal to pay Provident Fund and to submit returns is a continuous offence and every day the breach continues a fresh cause of action arises. We are buttressed by a decision of this Court ( Bhagirath Kanoria & Ors. v. State of M.P. Crl. Appeal Nos. 407-418 of 1978 and allied matters) rendered on August 24, 1984. The appeal is, therefore, allowed; the order of the trial court as confirmed by the High Court is set aside, and the case is sent back to the trial court for proceeding further in accordance with law, with expedition.;