The Registrar of Companies, Chhattisgarh passed an adjudication order under Section 454 of the Companies Act, 2013 for violation of Section 12(8) arising from non-compliance with Section 12(1) by a company whose official communications from the Regional Director were repeatedly returned with the postal endorsement “Not Known.” The matter originated from a reference by the Regional Director concerning communications seeking information relating to reduction of share capital. The company replied that it had continuously maintained a functional registered office and that the returned communications were attributable to postal irregularities and local delivery issues beyond its control. An e-hearing was scheduled at the request of the officers in default, but none appeared. Upon considering the written submissions and available records, the Registrar found the company’s contentions untenable, held that the repeated return of official letters indicated failure to maintain a registered office capable of receiving and acknowledging communications and notices, and concluded that the company and its officers had failed to comply with Section 12(1). Accordingly, penalties of ₹1,00,000 each were imposed on the company and three officers in default under Section 12(8), with directions to rectify the default, pay the penalties within 90 days, and an appeal permitted before the Regional Director, Hyderabad within 60 days.
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/02340 | Dated: 25/06/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 12(8) 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. Company details:
In the matter relating to HOSAK INDUSTRIES & PLASTICS LTD [herein after known as Company] bearing CIN U17124CT1987PLC004135, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at PLOT.N0. 84 SECTIR -4 SIRGITTI INDUSTRIAL AREA NA BHILASPUR CHATTISGARH INDIA 495004
Individual details:
In the matter relating to RACHNA JAIN _______
In the matter relating to VIREN RAI JAIN ________
In the matter relating to ARJUN RAI JAIN _________
C. Provisions of the Act:
If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees
D. Facts about the case:
1. Default committed by the officers in default/noticee – This office has received a letter from the O/o Regional Director, North-Western Region vide letter no. RD(NWR)/66/(902)/2025-26/4053 dated 26/11/2025 whereby this office has been directed to take necessary legal action for violation of section 12 of the Companies Act, 2013 against the company Hosak Industries & Plastics Ltd (U17124CT1987PLC004135). In the said letter, it is stated that the Directorate has sent letters no. RD(NWR)/66/(902)/2025-26/2122 dated 06/08/2025 and RD(NWR)/66/(902)/2025-26/2899 dated 23/09/2025 to the company at its registered office situated at Plot No. 84, Sector-4, Sirgitti Industrial Area, Bilaspur, Chhattisgarh 495004 for seeking certain information/documents in the matter of reduction of Share Capital of the Company. However, both the letters issued to the company were returned by the postal authorities with remarks “Not Known”.
As per section 12(1) of the Companies Act, 2013, a company shall, within thirty days of its incorporation and at all times, thereafter, have a registered office capable of receiving and acknowledging all communications and notices as may be addressed to it. The recurrence of undelivered official communications, marked with the endorsement “Not Known”, confirms the company’s failure to maintain its registered office capable of receiving and acknowledging correspondence, in contravention of Section 12(1) of the Companies Act, 2013, thereby attracting penal consequences under Section 12(8) of the said Act.
2. In response to the Show Cause Notices, replies were received from the Company and its officers in default. Accordingly, for providing an opportunity of being heard and on the request made by the officers-in-default, an e-hearing was scheduled on 21/05/2026.
E. Order:
1. In response to the Show Cause Notice, it was submitted that the company has at all material times continuously maintained its registered office at the address as appearing in the records of the Registrar of Companies and the same remains fully functional, identifiable, and capable of receiving all communications, notices and correspondence. It was further submitted that mere return of certain postal communications with remarks such as ‘Not Known’ cannot by itself establish that the registered office was not maintained. It was also submitted that several communications/notices issued by the office of Registrar of Companies at the registered office of the company were duly received by the Company from time to time and non-delivery of certain communications may have occurred due to postal irregularities, local delivery constraints, change of delivery personnel/postman, route reallocation, or temporary identification issues in the concerned area, which were entirely beyond the control of the Company.
On the request made by the officers-in-default, an e-hearing was scheduled on 21/05/2026. Despite due service of the notice of e-hearing, none appeared for the Company and its officers in default on the date so fixed.
Upon consideration of the submissions made and the records available with this office, the contentions are found to be untenable. The repeated return of letters issued by the RD(NWR), indicates that the company has failed to maintain its registered office in a manner capable of receiving and acknowledging communications and notices addressed thereto. Despite being afforded an opportunity of hearing, none appeared to substantiate the contentions raised in their written submissions or to furnish documentary evidence in support thereof.
Based on the submissions made and facts of the case, it is evident that the company and its officers in default failed to comply with the provisions of the section 12(1) of the of the Companies Act, 2013. Accordingly, the Company and its officers in default are liable for penal action under the Companies Act, 2013.
Therefore, I am imposing penalty as prescribed under section 12(8) of the Companies Act, 2013 on the company and its officers in default for the aforementioned non-compliance.
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 | HOSAK INDUSTRIES & PLASTICS LTD having CIN as U17124CT1987P LC004135 | 100000 | 0 | 100000 | |
| 2 | RACHNA JAIN having DIN as 00207539 | 100000 | 0 | 100000 | |
| 3 | VIREN RAI JAIN having DIN as 00237657 | 100000 | 0 | 100000 | |
| 4 | ARJUN RAI JAIN having DIN as 02700442 | 100000 | 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 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
