(A) Factories Act (63 of 1948) , S.106— Complaint and not cognizance of offence to be within three months. Observations in AIR 1954 All 27 held not correct. What S.106 of the Factories Act, 1948, requires is that a complaint must be made within three months of the date on which the alleged commission of the offence came to the knowledge of the Inspector and not that the Court must take cognizance of the offence within such period. - Observations in AIR 1954 All 27 held not correct.(Para 9) (B) Factories Act (63 of 1948) , S.106— Unsigned complaint is not complaint. Criminal P.C. (5 of 1898) , S.476— An unsigned copy of the complaint by the Chief Inspector of Factories being no complaint cannot form a good basis for taking cognizance of the offence by the Magistrate against the accused.(Para 10) Anno : AIR Com. Cr. P.C. S.476 N.14. (C) Factories Act (63 of 1948) , S.106— Complaint to District Magistrate when not proper complaint. Criminal P.C. (5 of 1898) , S.4(1)(h)— Where the Chief Inspector of Factories does not send a complaint to the District Magistrate for his ta....