Section 159 Penalty Imposed for Holding Multiple DINs in Violation of Section 155: ROC Chhattisgarh
The Registrar of Companies, Chhattisgarh, acting as Adjudicating Officer under Section 454 of the Companies Act, 2013, imposed a penalty of ₹50,000 on an individual for violating Section 155 by obtaining and possessing two Director Identification Numbers (DINs), attracting penalty under Section 159. The applicant had been allotted the first DIN on 20.08.2013 and filed Form DIR-5 on 06.04.2023 to surrender it. As the MCA portal reflected the DIN status as “Surrendered”, the applicant applied for and obtained a second DIN on 29.04.2023. While completing KYC formalities, the applicant became aware of holding multiple DINs and filed Form DIR-5 on 02.01.2025 to surrender the second DIN. In response to the Show Cause Notice, the applicant stated that the duplication was inadvertent, without mala fide intention, and resulted from a technical issue during the transition from the MCA V2 to V3 portal. The Adjudicating Officer held that Section 155 had been violated and calculated the penalty from 29.04.2023 to 02.01.2025, imposing ₹25,440 for the first default and ₹24,560 for the continuing default, aggregating to ₹50,000. The order also directed payment within 90 days and provided for an appeal before the Regional Director, Hyderabad.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Chhattisgarh
Registrar of Companies cum Official Liquidator, 1st Floor, Ashok Pingley Bhawan, Municipal Corporation, Nehru Chowk,
Bilaspur, Chhattisgarh, India, 495001
Phone: (07752)-250092(D),250094
E-mail: roc.bilaspur@mca.gov.in
Order ID: PO/ADJ/06-2026//02432 Dated: 25/06/2026
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. 698(E) dated 10/02/2026 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 PIYUSH SINGHANIA [herein after known as individual] having DIN 10141825 and having its address at H.NO. 6/55, WARD NO 09 JAWAHAR NAGAR AMBIKAPUR SURGUJA CHATTISGARH INDIA 497001
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 – The Applicant has suo-moto filed for adjudication of offence under Section 454 r/w section 155 and 159 of the Companies Act, 2013 vide SRN AB8670170 dated 30/10/2025. It has been observed from the application that the Applicant is holding two Director Identification Numbers (DINs) i.e. 06664395 and 10141825. The first DIN i.e. 06664395 was allotted on 20/08/2013. It Is submitted that the applicant filed form DIR-5 vide SRN AA1804475 dated 06/04/2023 for surrender of first DIN 06664395 and at that time the DIN status was reflecting as “Surrendered” on the MCA portal. Believing the surrender to be effective, the applicant applied for a fresh DIN and was allotted DIN 10141825 on 29/04/2023. It was further submitted that while completing KYC formalities for the new DIN, the applicant received an error message regarding holding of multiple DINs. The Applicant, upon becoming aware of the possession of more than one DIN, filed an application for surrender of latter DIN i.e. 10141825 in form DIR-5 vide SRN AB2310422 dated 02/01/2025.
As per the section 155 of the Companies Act, 2013, no individual, who has already been allotted a Director Identification Number under section 154, shall apply for, obtain or possess another Director Identification Number. However, it has been submitted that the applicant is holding two DINs, thereby, violating the provisions of section 155 of the Companies Act, 2013 which attracts penal provision of section 159 of the Companies Act, 2013.
2. The applicant has submitted his reply in response to the SCN issued to him. Further, no request for e-hearing has been made. Accordingly, the Adjudicating officer is of the view that no e-hearing is required in the present case.
E. Order:
1. In response to the Show Cause Notice, it was submitted by the applicant that the default occurred inadvertently and without any mala fide intention. It was further submitted that, at the time of applying for new DIN, the status of earlier DIN was showing as Surrendered on the MCA portal, leading the applicant to believe that a fresh DIN could be applied for. It was also stated that the duplication of DIN was unintentional and occurred due to technical issue in MCA website during the transition from MCA V2 portal to V3 portal. Based on the submissions made and facts of the case, it is established that the applicant has violated the provisions of section 155 of the Companies Act, 2013. Accordingly, he is liable for penal action under section 159 of the Companies Act, 2013 and penalty is calculated from 29/04/2023 (date on which second DIN acquired) to 02/01/2025 (date of application for surrender of second DIN).
In exercise of the powers vested under section 454(3)(a) of the Companies Act 2013, I do hereby impose penalty of Rs. 25,440/- for the first default and Rs. 40/- per day for further 614 days i.e. Rs. 24,560/- aggregating to Rs. 50,000/- on the applicant considering the nature of default, its non-repeating nature and no injury caused to public interest/investors/creditors.
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 | PIYUSH SINGHANIA having DIN as 10141825 |
50000 | 0 | 357000 |
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 Hyderabad 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.
Sudhir Kapoor,
Registrar of Companies
ROC Chhattisgarh
