The Registrar of Companies, Patna, passed an adjudication order under Section 454 of the Companies Act, 2013 against Diana Cinetone Private Limited for violation of Section 158, which requires disclosure of Director Identification Numbers (DIN) in financial statements. It was found that the company’s financial statements for FY 2017–18 did not include DIN details of the directors who signed them. A show cause notice was issued, followed by multiple opportunities for hearing; however, the responses provided were not satisfactory. The adjudicating authority concluded that the company and its directors were in default and liable for penalty under Section 172. Accordingly, a penalty of ₹50,000 was imposed on the company and ₹50,000 each on three directors. The order directed rectification of the default and payment of penalties within 90 days, with a right to appeal within 60 days before the Regional Director.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Patna
ROC-cum-Official Liquidator, Ministry Of Corporate Affairs, High Court Of Patna, Maurya Lok Complex, Block “A” 4th Floor, Dak Bungalow Road, Patna, Bihar, India, 800001
Phone: 0612-2950121
E-mail: roc.patna@mca.gov.in
Order ID: PO/ADJ/03-2026/PT/01862 | Dated: 27/03/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 172 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. Company details:
In the matter relating to DIANA CINETONE PRIVATE LIMITED [herein after known as Company] bearing CIN U00095BR1946PT-C000224, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at NA DANAPUR DINAPUR CANTT. PATNA BIHAR INDIA 0
Individual details:
In the matter relating to AMIT KUMAR SEN ___________
In the matter relating to KEYA SEN ___________
In the matter relating to PRITI SEN ___________
C. Provisions of the Act:
If a company is in default in complying with any of the provisions of this Chapter and for which no specific penalty or punishment is provided therein, the company and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees, and in case of continuing failure, with a further penalty of five hundred rupees for each day during which such failure continues, subject to a maximum of three lakh rupees in case of a company and one lakh rupees in case of an officer who is in default.
D. Facts about the case:
1. Default committed by the officers in default/noticee – The Financial Statements filed for the F.Y ended on 31.03.2018 does not consist of Director’s Identification Number (DIN) thereby leading to violation of Section 158 of the Companies Act, 2013.
2. 1)As per MCA portal, the DIN is not mentioned in the financial statements filed by the company for the financial year 2017-18. Hence, this office has issued show cause notice for default under Section 158 of the Companies Act, 2013 on 30.05.2025.
2)However, no reply has been received on behalf of any of the above. Further, the hearing was scheduled on 20.06.2025, where the director, Shri Amit Sen had requested to reschedule the hearing due to unavailability of joining link and some unavoidable circumstances related to physical injury. Thereafter hearing was re-scheduled on different dates i.e. 21.07.2025, 25.09.2025, 09.10.2025 and 03.12.2025. Shri Amit Sen appeared on the hearing where the replies submitted by the him is not found to be satisfactory.
E. Order:
1. As per MCA record, the company has not mentioned DIN of the Directors who have signed its Financial Statements for Financial year 2017-2018. Hence, the company and its directors/officers in default are liable for penalty as per section 172 of the Companies Act, 2013.
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 | DIANA CINETONE PRIVATE LIMITED having CIN as U00095BR1946P TC000224 | 50000 | 0 | 300000 | |
| 2 | AMIT KUMAR SEN having DIN as 00854367 | 50000 | 0 | 100000 | |
| 3 | KEYA SEN having DIN as 00854383 |
50000 | 0 | 100000 | |
| 4 | PRITI SEN having DIN as 00854415 |
50000 | 0 | 100000 |
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 Kolkata 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.
Dr Rameshkumar,
Registrar of Companies
ROC Patna
