ROC Patna Fines Company, Directors for Failing to File Annual Return

The Registrar of Companies (ROC), Patna, acting as the Adjudicating Officer, imposed penalties on GALAXIA TOWNSHIP & HOUSING PRIVATE LIMITED and its directors for violating Section 92(5) of the Companies Act, 2013, by failing to file the Annual Return for the Financial Year 2021-22. The company, bearing CIN U45200BR2015PTC023825, was found to be in default as per the Ministry of Corporate Affairs (MCA) records. The ROC issued a show cause notice on June 6, 2025, but received no reply. Furthermore, no representative appeared for the scheduled e-hearing on September 16, 2025.

Consequently, penalties were levied on the company and its two directors, Jitendra Tiwari (DIN 07105636) and Uday Shankar Singh (DIN 07689547). Section 92(5) stipulates an initial penalty of ₹10,000 and a continuing penalty of ₹100 per day for the period of default, subject to a maximum of ₹200,000 for the company and ₹50,000 for each officer in default. The final penalty amounts imposed were ₹200,000 on the company (the maximum limit) and ₹50,000 on each director (the maximum limit). The total initial penalty calculated was ₹56,500 for the company and ₹25,000 for each director. The order also specifies that the officers’ penalties must be paid from their personal sources. The company and its officers are required to rectify the default and pay the total penalty amount via the MCA’s ‘e-Adjudication’ facility within 90 days of receiving the order. Non-payment within the deadline will invite further penal consequences under Section 454(8) of the Act, and an appeal can be filed with the Regional Director, Kolkata, within sixty days.

GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Patna
Office of Registrar of Companies, Bihar -cum- Official Liquidator attached to Patna High Court,Ministry of Corporate Affairs, Government of India, Maurya Lok Complex, Block “A”, 4th Floor, Dak Bungalow Road, Patna, Bihar, India, 800001
Phone: 0612-2950121, E-mail: roc.patna@mca.gov.in

Order ID: PO/ADJ/09-2025/PT/00659 Dated: 25/09/2025

ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 92(5) OF THE COMPANIES ACT, 2013.

A. Appointment of Adjudicating Officer:

Ministry of Corporate Affairs vide its Gazette notification number S.O. 831(E) dated 24/03/2015 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 GALAXIA TOWNSHIP & HOUSING PRIVATE LIMITED [herein after known as Company] bearing CIN U45200BR2015PTC023825, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at 3rd FLOOR, JAI HANUMAN COMPLEX ARRAH NA BHOJPUR Bhojpur Bihar India 802301

Individual details:

In the matter relating to JITENDRA TIWARI [herein after known as individual] having DIN 07105636 and having its address at 36B, BARADHI, BARADHI TOWN/VILL- BARADHI, ANCHAL-DINARA ROHTAS Bihar India 802218

In the matter relating to UDAY SHANKAR SINGH [herein after known as individual] having DIN 07689547 and having its address at S/O CHHOTE SINGH KARMAN TOLA, ARRAH BHOJPUR Bihar India 802301

C. Provisions of the Act:

If any company fails to file its annual return under sub-section (4), before the expiry of the period specified therein, such company and its every officer who is in default shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with further penalty of one hundred rupees for each day during which such failure 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.

D. Facts about the case:

1. Default committed by the officers in default/noticee – The Company has not filed its Annual Return for the Financial Year 2021-22.

2. As per MCA portal, the company is in default for filing its Annual Return for the financial year 2021-22. Hence, this office has issued show cause notice for default under section 92 of the Companies Act, 2013 on 06.06.2025.

However, no reply has been received on behalf of any of the above. Further, hearing was scheduled to be held on 16.09.2025. However, on the date of hearing, neither anyone appeared for e-hearing, nor any reply has been received.

E. Order:

1. As per MCA record, the company has not filed its Annual Return for the financial year 2021-22 till date. Hence, the company and its directors/officers in default are liable for penalty as per section 92(5) of the Companies Act, 2013.

2. The details of penalty imposed on the company, officers in default and others are shown in the table below:

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 Kolkata 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.

Dr Rameshkumar,
Registrar of Companies
ROC Patna