The Registrar of Companies, Chhattisgarh issued an adjudication order under Section 454 of the Companies Act, 2013 for violation of Section 159 arising from non-compliance with Section 155. The applicant voluntarily filed for adjudication, stating that two Director Identification Numbers (DINs) had been obtained, with the second DIN allotted on 25/05/2023 due to an inadvertent error and without fraudulent intention. The applicant submitted that applications in Form DIR-5 were filed to surrender the second DIN, with the first application rejected and a second application filed on 27/05/2025. The order records that Section 155 prohibits an individual already allotted a DIN from applying for, obtaining or possessing another DIN, and concludes that holding two DINs constituted a violation attracting penalty under Section 159. Considering the submissions, the nature of the default, its non-repeating nature, and that no injury was caused to public interest, investors or creditors, the Adjudicating Officer imposed a total penalty of ₹50,000, comprising ₹25,078 for the first default and ₹24,922 calculated at ₹34 per day for 733 days. The applicant was directed to rectify the default and pay the penalty within 90 days, with a right of appeal to 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/BP/02431 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 RANJANA TANWANI——
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 AB5880075 dated 06/10/2025. It has been observed from the application that the Applicant is holding two Director Identification Numbers (DINs) i.e. 08790496 and 10175932. The first DIN i.e. 08790496 was allotted on 12/07/2020 and the latter one i.e. 10175932 was subsequently on 25/05/2023. It was submitted that the duplication of DINs occurred without any fraudulent intention or malafide objective. It was further submitted that it was an error caused due to mismatch or incorrect submission of particulars at the time of application. The Applicant, upon becoming aware of the possession of more than one DIN, filed an application for surrender of latter DIN i.e. 10175932 in form DIR-5 vide SRN AB1560547 dated 18/10/2024. The said application was rejected. Thereafter, the applicant again filed form DIR-5 vide SRN AB4181054 dated 27/05/2025 for the surrender of the aforesaid DIN.
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. It is evident that that the applicant is holder of 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 her reply in response to the SCN issued to her. 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 duplication of DIN occurred unintentionally due to an inadvertent oversight and without any intention to contravene the provisions of the Companies Act, 2013. 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, she is liable for penal action under section 159 of the Companies Act, 2013 and penalty is calculated from 25/05/2023 (date on which second DIN acquired) to 27/05/2025 (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. 25,078/- for the first default and Rs. 34/- per day for further 733 days i.e. Rs. 24,922/- 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 | RANJANA TANWANI having DIN as 10175932 | 50000 | 0 | 50000 |
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
