The Registrar of Companies, Bangalore, adjudicated a penalty under Section 454 of the Companies Act, 2013 for violation of Section 155 relating to holding multiple Director Identification Numbers (DINs). The director had inadvertently obtained a second DIN due to non-recollection of an earlier one, resulting in a continuous default spanning 1707 days from October 10, 2020 to June 12, 2025. Upon realization, the director voluntarily filed a suo-motu adjudication application and participated in the hearing through an authorized representative. Acknowledging that the default was unintentional, non-repetitive, and caused no public harm, the adjudicating authority imposed a reduced penalty at 25% of the maximum permissible amount, totaling ₹2,25,750. The order directed rectification and payment within 90 days, with a right to appeal within 60 days. This ruling underscores strict compliance with DIN regulations while allowing leniency in genuine, self-reported cases.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Bangalore
Registrar Of Companies, ‘E’ Wing, 2nd Floor, Kendriya Sadana, Kormangala, Bangalore, Karnataka, India, 560034
Phone: 080-25633105,080-25537449
E-mail: roc.bangalore@mca.gov.in
Order ID: PO/ADJ/03-2026/BL/01763 Dated: 23/03/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 159 OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 831(E) dated 24/03/2015 appointed undersigned as Adjudicating Officer in exercise of the powers conferred by section 454 of the Companies Act, 2013 [herein after known as Act] read with Companies (Adjudication of Penalties) Rules, 2014 for adjudging penalties under the provisions of this Act.
B. Individual details:
In the matter relating to GOKULKANDHI UMAYORUBHAGAN ——-
C. Provisions of the Act:
If any individual or director of a company makes any default in complying with any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be liable to a penalty which may extend to fifty thousand rupees and where the default is a continuing one, with a further penalty which may extend to five hundred rupees for each day after the first during which such default continues.
D. Facts about the case:
1. Default committed by the officers in default/noticee – Mr. Umayorubhagan Gokulkandhi, Director (DIN: 06749355) has filed a suo-motu adjudication application for violation of section 155 of the Act read with Rule 11 of Companies (Appointment of Directors) Rules, 2014. It is seen from the application that Mr. Umayorubhagan Gokulkandhi obtained his first DIN (Director Identification Number) (No. 06749355) on 29.11.2023 which has remained unused and is not associated with any company, and its current status is deactivated. Further, he obtained his second DIN (No. 08913552) on 10.10.2020 inadvertently due to non-recollection of his already existing first DIN.
Mr. Umayorubhagan Gokulkandhi, upon realisation of the mistake and violation committed, filed this adjudication application on 13.06.2025 for adjudication of section 155 of the Act.
In view of the above, Mr. Umayorubhagan Gokulkandhi has violated the provisions of section 155 of the Act for a duration of 1707 days i.e. from 10.10.2020 to 12.06.2025 and is liable for penalty under the provisions of section 159 of the Act.
2. The Director asked for a hearing and same was provided. The order is issued based on the application, notice for adjudication, replies received and submission made at the time of hearing.
E. Order:
1. Umayorubhagan Gokulkandhi, Director (DIN: 06749355) has filed a suo-motu adjudication application for violation of section 155 of the Act read with Rule 11 of Companies (Appointment of Directors) Rules, 2014. It is seen from the application that Mr. Umayorubhagan Gokulkandhi obtained his first DIN (Director Identification Number) (No. 06749355) on 29.11.2013 which has remained unused and is not associated with any company, and its current status is deactivated. Further, he obtained his second DIN (No. 08913552) on 10.10.2020 inadvertently due to non-recollection of his already existing first DIN.
Mr. Umayorubhagan Gokulkandhi, upon realisation of the mistake and violation committed, filed this adjudication application on 13.06.2025 for adjudication of section 155 of the Act.
In view of the above, Mr. Umayorubhagan Gokulkandhi has violated the provisions of section 155 of the Act for a duration of 1707 days i.e. from 10.10.2020 to 12.06.2025 and is liable for penalty under the provisions of section 159 of the Act.
Pursuant to the adjudication application filed by the Director, show cause notice dated 30.12.2025 was sent to the director through e-Adjudication module and through email. Subsequently, e-hearing notice dated 04.03.2026 was sent which was scheduled on 06.03.2026 and attended by Mrs. Kalaivani S, practising company secretory and authorized representative who reiterated the submissions made in the adjudication application filed and requested for nominal penalty. This order is issued based on the application, notice for adjudication, replies received and submission made during hearing.
It is established that there is a violation of section 155 of the Act for the duration of 10.10.2020 to 12.06.2025 i.e. 1707 days which is punishable under section 159 of the Act which provides for a maximum one-time penalty of fifty thousand rupees and further maximum penalty of five hundred rupees for each day after the first during which the default continues.
Therefore, having considered the facts and circumstances of the case and the submissions made by the director through his authorised representative as detailed above, and in exercise of the powers vested under section 454(3)(a) of the Companies Act 2013, I do hereby impose 25% of the maximum penalty in the following manner on the director considering the nature of default, its non-repeating nature and no injury caused to public interest in accordance with provisions of Rule 3(12) of the Companies (Adjudication of Penalties) Rules, 2014.
2. The details of penalty imposed on the company, officers in default and others are shown in the table below:
| (A)
|
Name of person on whom penalty imposed (B) | Rectification of Default required (C) | Penalty Amount (D) | Additional Penalty (E) (*Per day of continuing default i.e. date of rectification of default less order issue date) | Maximum limit for Penalty (F) |
| 1 | GOKULKANDHI UMAYORUBHAG AN having DIN as 06749355 | 225750 | 0 | 903000 |
3. The notified officers in default/noticee shall rectify the default mentioned above and pay the penalty, so applicable within 90 days of receipt of the order.
4. The notified officers in default/noticee shall pay the penalty amount via ‘e-Adjudication’ facility which can be accessed through the respective login IDs on the website of Ministry of Corporate Affairs and upload the copy of paid challan / SRN of e-filing (if applicable) on the ‘e-Adjudication’ portal itself. It is also directed that the penalty so imposed upon the officers in default shall be paid from their personal sources/income.
5. Appeal against this order may be filed in writing with the Regional Director, RD Bangalore within a period of sixty days from the date of receipt of this order, in Form ADJ setting for the grounds of appeal and shall be accompanied by a certified copy of this order [Section 454 (5) & 454 (6) of the Act, read with Companies (Adjudication of Penalties) Rules, 2014].
6. For penal consequences of non-payment of penalty within the prescribed time limit, please refer Section 454(8) of the Companies Act, 2013.
Manoj Bang,
Registrar of Companies
ROC Bangalore
