ORDER This is a revision against the order of the Judicial First Class Magistrate, Kulithalai, in Crl.M.P. No.2142 of 1985 rejecting the plea o,f limitation raised by the accused. 2. Acomplaint was filed by the respondent against the petitioners for contravention of the provisions of Sec.40 of the Tamil Nadu General Sales Tax Act, 1959 read with Rules 25 and26(5) of the Rules framed under the Act such contravention is punishable under Sec.25(2) (CC) of the Act. Under Sec.45(2) (CC) of the Act, an offender is liable to be punishable only by way of fine for the subsequent offence, he is liable to be punished by way of simple imprisonment which may extend to six months. Therefore, the period of limitation is six months as per Sec.468(2) (a) of the Criminal Procedure Code. 3. It is admitted that the date of the Commission of the offence is 19.9;1984, and the date of filing of the complaint is 18.4.1985. The complaint is obviously beyond the period of six months. The provisions of Sec.470(3), Criminal Procedure Code were invoked in order to save limitation. In fact, the department had issued to the petitioner two notices. The period in each notice is ten days. Even if we include the period of both notices, that will make only 20 days and the prosecution would be hit by limitation on 9.4.1985. Therefore, the complaint dated 18.4.1985 is obvious beyond time. Secondly, the department has got a right to issue only one notice for the purpose of compounding under Sec.46 of the Act. In this case, it has issued the first notice on 5.11.1984, without indicating the amount for which the offence can be compounded. It only says that it can be compounded for a sum fixed by the D.C.T.O., Musiri. That notice is not in order and therefore it will not constitute a valid notice under Sec.473, Criminal Procedure Code. 4. The second notice dated 5.12.1984 indicates the amount for which the offence can be compounded and is the proper notice. Law does not permit the respondent to issue several notices in order to save limitation. Only one notice in order to save limitation. Only one notice can be taken into account for the purpose of Sec.473, Criminal Procedure Code. If it is, the complaint would be hit by limitation on 29.3.1985 itself. Law does not permit the respondent to issue several notices in order to save limitation. Only one notice in order to save limitation. Only one notice can be taken into account for the purpose of Sec.473, Criminal Procedure Code. If it is, the complaint would be hit by limitation on 29.3.1985 itself. Further, the complaint was not accompanied by any affidavit explaining the delay nor the Court found that the period of limitation sought to be extended was in the interest of juitice. The Court below has allowed the petition on a wrong calculation of period of limitation. 5. In the result, the revision is allowed and the act of the learned Magistrate taking cognizance of the offence is illegal and consequently the proceedings in Crl.M.P. No.2142 of 1985 on the file of the Judicial First Class Magistrate are quashed. B.S. ----- Petitions allowed.