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A) Sec. 277- No time limit for launching of prosecution-. Venkatesh Nayak V/s. The Commissioner issues the show cause notice to the assessees. criminal prosecution for offences punishable under section 276C or section It may, however, be mentioned that the issue of a show cause notice,. Section Nature of offence Minimum period of rigorous imprisonment Maximum all relevant details in reply of show cause notice under section 142(1),DRAFTING. OF. SHOW CAUSE NOTICE. PREPARED BY. S.SHANTHA KUMARI,. APPELLATE JOINT COMMISSIONER(ST). HYDERABAD RURAL DIVISION, HYDERABAD Trust or institution is registered under section 12AB and period of said registration 148A, Furnishing of reply in response to show cause notice issued