GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Mumbai II
100, Everest, Marine Drive, Mumbai, Maharashtra, India, 400002
Phone: 022-22812627
E-mail: roc.navimumbai@mca.gov.in
Order ID: PO/ADJ/06-2026/MR/02314 | Dated: 16/06/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (THE ACT’) FOR VIOLATION OF SECTION 450 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 FLORA FACILITIES PRIVATE LIMITED [herein after known as Company] bearing CIN U45200MH2005PTC154769, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at SHUBHAM, PLOT NO. 2 SECTOR NO. V, SHRI NAGAR NA THANE MAHARASHTRA INDIA 400604
Individual details:
In the matter relating to RITA VIKAS SARUP
C. Provisions of the Act:
If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall be l[liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees for each day after the first during which the contravention continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default or any other person]
D. Facts about the case:
1. Default committed by the officers in default/noticee – Whereas Registrar of Companies Mumbai-I I (hereafter referred to as the ROC) is in receipt of a suo-moto Adjudication application on 04.05.2026 filed by the Company (hereafter referred to as the Applicant) under Section 454 of the Companies Act, 2013 (hereinafter referred to as the Act) for default under Rule 8(3) of the Companies (the Registration Offices and Fees) Rules,2014 on account of incorrect filing of E-form AOC-4 XBRL for Financial Year 2024-25.
Rule 8 (1) of the Companies (The Registration Offices and Fees) Rules, 2014 reads as:
(1) An electronic form shall be authenticated by authorised signatories using digital signature and
(2) Rule 8 (3) reads as the authorised signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form.
The applicant in adjudication application has stated that it had filed form AOC-4 XBRL for F.Y. 2024-25 vide SRN AB9999445 dated 19.12.2025. While filing the said E-form the applicant mistakenly selected whether Consolidated financial statements required or not at point 11 of the AOC-4 XBRL form as NO instead of Yes. The said form was digitally signed by Rita Vikas Sarup, Director. As per Rule 8(3) of the Companies (The Registration Offices and Fees) Rules, 2014, the authorised signatory and the professional who certifies the form shall be responsible for correctness of contents of e-form and correctness of enclosures attached with the e-form. Thus, Rita Vikas Sarup, Director, is liable for penalty under section 450 of the Companies Act, 2013.
2. The applicant in its reply has stated that “we do not wish to avail the option of personal hearing.” hence, no e-Hearing was scheduled and an ex-parte order is passed.
E. Order:
1.1. The applicant had filed form AOC-4 XBRL for F.Y. 2024-25 vide SRN AB9999445 dated 19.12.2025. While filing the said E-form the applicant mistakenly selected whether Consolidated financial statements required or not at point 11 of the AOC-4 XBRL form as NO instead of Yes. The said form was digitally signed by Rita Vikas Sarup, Director.
2. Companies (Registration Offices and Fees) Rules, 2014, states that the authorised signatory and the professional who certifies the form shall be responsible for correctness of contents of e-form and correctness of enclosures attached with the e-form. Thus, Mr. Rita Vikas Sarup, Director, is liable for penalty under section 450 of the Companies Act, 2013.
3. The applicant in its reply has stated that “We respectfully acknowledge that as per Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014, the authorised signatory is responsible for the correctness of the contents of the e-form. However, the lapse was purely technical and unintentional in nature. The default is not a continuing one and has not resulted in any loss to the Government, shareholders, or the public at large.”
4. In view of facts of case and reply submitted by the applicant, a penalty of Rupees Five thousand (Rs.5000/-) is being imposed on Rita Vikas Sarup, director having DIN as 02933465.
2. The details of penalty imposed on the company, officers in default and others are shown in the table below:
| (A) | Name of person | Rectification of | Penalty Amount | Additional Penalty | Maximum limit for |
| on whom penalty imposed (B) | Default required (C) | (D) | (E) (*Per day of continuing default i.e. date of rectification of default less order issue date) | Penalty (F) | |
| 1 | RITA VI KAS SARUP having DIN as 02933465 |
|
5000 | 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 Navi Mumbai 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.
Anannya Saikia,
Registrar of Companies
ROC Mumbai II
