The Law of limitation is essentially a law of peace and repose. The person who has
committed a crime and is not prosecuted for the crime for several years, must have
mental peace and repose and should not be under continuous apprehension that at
any time he may be criminally prosecuted. After some time, evidence in support of
defence may also be lost.
9.39. At present, none of the major Acts with which this Report is concerned,
contains a provision for limitation for prosecutions. Provisions as in section 40(2) of
the Central Excise Act apply to suits challenging action under the Act, and not to
prosecutions. The matters, however, is of some difficulty, and could be considered
better after a decision is taken about amendment of the Penal Code in this respect,
and after the working of the amended provisions is observed.
9.40. Besides the above points, a few other questions of a procedural nature arise,
which are discussed separately!
( Source : LAW COMMISSION OF INDIA FORTY-SEVENTH REPORT ON THE TRIAL AND PUNI$I-IIMENT OF SOCIAL AND ECQNOMEIII OFFENCES GOVERNMENT OF' INDIA MINISTRY OF LAW AND JUSTICE 'No.F.1(5)/71-LC. P.B. Gajendragadkar, Shastri~Bhavan, New Delhi-1. Dated 28th February, 1972.)