The ROC Cuttack passed an adjudication order under Section 454 of the Companies Act, 2013 for violation of Section 12(8) in respect of MRIDUL SALES PRIVATE LIMITED. The proceedings arose after two letters issued by the ROC on 23.03.2026 and 07.04.2026 were returned with the postal remark “no such addressee,” leading to the observation that the company was not maintaining its registered office at the recorded address as required under Section 12(1). In its reply and during the e-hearing, the company stated that it was maintaining the registered office and produced evidence of receiving communications from other persons and agencies on specified dates, attributing the non-delivery of the ROC letters to lapses by postal personnel. However, it could not produce proof of receiving communications from government agencies during the period from 26.03.2026 to 23.04.2026 despite being granted additional time. Based on the available records and postal remarks, the adjudicating officer concluded that the company had not maintained its registered office at the recorded address during the period from 26.03.2026 to 23.04.2026, constituting a contravention of Section 12(1), and imposed penalties under Section 12(8) read with Section 446B on the company and its directors for 29 days of default.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Cuttack
ROC-cum-Official Liquidator, Ministry Of Corporate Affairs, Corporate Bhawan, 2nd & 3rd Floor, Plot No-9(P), Sector-1,
CDA, Cuttack, Orissa, India, 753014
Phone: 0671-2366952
E-mail: roc.cuttack@mca.gov.in
Order ID: PO/ADJ/06-2026/CT/02442 Dated: 30/06/2026
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 MRIDUL SALES PRIVATE LIMITED [herein after known as Company] bearing CIN U51109OD2005PTC046265, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at KHATANO-758/474 ,PLOT NO – 1300 / 3090 PILIGRIM ROAD, COLLEGE SQUARE COLLEGE SQUARE (CUTTACK) CUTTACK SADAR CUTTACK ORISSA INDIA 753003
Individual details:
In the matter relating to SUJEET ARYA ——–
In the matter relating to SHARIKA ARYA ——-
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 – Section 12(1) of the Companies Act 2013 inter-alia provides that :-
‘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.’
It is observed that a letter bearing No. OL/OD/Sec.232/46265/32/1510(2) dated 23.03.2026 was issued to the company by this office and the same has been returned back with postal remark ‘no such addressee’. Further, another letter bearing No. OL/OD/Sec.232/46265/32/23(2) dated 07.04.2026 was issued to the company, but the same has also been returned back with postal remark ‘no such addressee.’
It is evident from the above stated facts that the company is not maintaining its Registered Office at recorded address, thereby violated the provisions of Section 12(1) of the Companies Act, 2013.
2. The company has furnished its reply vide letter dated 13.05.2026. However, the company has requested for e-hearing for further clarification in the matter. Hence, to ensure an opportunity of being heard, e-hearing was provided.
E. Order:
1.
(i) The company in its reply dated 13.05.2026 has claimed that the company is maintaining its Registered Office at recorded address and received letters from different persons/agencies on 22.03.2026, 24.04.2026, 02.05.2026 and 04.05.2026 for which the company has provided documentary evidences. The company has further stated that the non-delivery of letters from ROC dated 23.03.2026 or 07.04.2026 as indicated in the notice, at the registered office of the company appears to be lapses on part of the delivery postal personnel as other documents have been received at the same address near and around the dates mentioned as indicated above.
During the e-hearing held on 11.06.2026, CA Snehil Garg and CS Saroj Kumar Sahoo appeared on behalf of the company and its directors/officers in default. They have submitted the same response which the company has submitted earlier vide letter dated 13.05.2026 that the company is maintaining its Registered Office at recorded address and received letters from different persons/agencies on 22.03.2026, 24.04.2026, 02.05.2026 and 04.05.2026. On enquired about whether the company has received any letter through Government agencies within the period from 26.03.2026 to 23.04.2026, they did not able to show the receipt of the same. However, they have sought one week time to furnish the same if available with the company. In this regard, no response has been received from the company or its Authorised Representatives till date.
(ii)It is observed from the available records that the letters dated 23.03.2026 and 07.04.2026 issued to the company by this office have been returned back with postal remark – no such addressee. It is further observed from the postal remark of the letter dated 23.03.2026 that after visiting Regd. Office address premises on 26.03.2026, 27.03.2026 and 30.03.2026, the Postal Authority returned the said letter with postal remark – No such addressee. Similarly, after visiting Regd. Office address cite on 08.04.2026, 09.04.2026, 10.04.2026 and 13.04.2026, the Postal Authority returned the said letter with postal remark – No such addressee. The company is also not able to submit the proof of letters received within the period from 26.03.2026 to 23.04.2026.
In view of above, it is concluded that the company was not maintaining Registered Office at its recorded address for the period from 26.3.2026 to 23.04.2026, thereby contravened the provisions of Section 12(1) of the Companies Act, 2013. It is also observed that the company is a Small Company as defined under Section 2(85) of the Companies Act, 2013. Therefore, I am imposing penalty upon the company and its Directors/Officers in default for the period from 26.03.2026 to 23.04.2026 (29 days) under the provisions of Section 12(8) read with Section 446B of the Companies Act 2013.
(iii) The company and the directors/officers in default shall pay the penalty amount as mentioned herein below through online mode in compliance with Rule 3(14) of the Companies (Adjudication of Penalties) Amendment Rules, 2019, within a period of 90 days from the date of receipt of this order, specifying the details of this order and the name of the noticee making such payment. Further, the company shall file e-Form INC-28 along with a copy of this order and the payment challans immediately after payment of the penalty amount.
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 | MRIDUL SALES PRIVATE LIMITED having CIN as U51109OD2005P TC046265 | 14500 | 0 | 100000 | |
| 2 | SUJEET ARYA having DIN as 02785833 | 14500 | 0 | 100000 | |
| 3 | SHARIKA ARYA having DIN as 02785857 | 14500 | 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.
Sitaram Gupta,
Registrar of Companies
ROC Cuttack
