The Regional Director, Kolkata, Ministry of Corporate Affairs, dismissed an appeal filed under Section 454 of the Companies Act, 2013 against a penalty order issued by the Registrar of Companies, Kolkata under Section 450 of the Act. The appeal was submitted in e-Form ADJ by the company and its officer challenging the adjudication order dated 18 June 2024. Upon scrutiny, the appellate authority found that the appellants had failed to comply with statutory requirements and procedural obligations relevant to the appeal. Owing to such non-compliance, the Regional Director held that the appeal itself was not maintainable and rejected it in limine. Consequently, the appeal was disposed of with a direction to the Registrar of Companies, Kolkata to initiate further action in accordance with Section 454(8) of the Companies Act, 2013. The order reinforces that failure to adhere to compliance standards can result not only in dismissal of appeals but also in escalation of enforcement proceedings under the Act.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
RD Kolkata
Nizam Palace, II MSO Building, 3rd Floor, 234/4, A.J.C. Bose Road, Kolkata, West Bengal, India, 700020
Appeal Order ID: PO/ADJ/12-2025/KOL/000185 Dated: 24-12-2025
To the appellant(s),
1. CALCUTTA SOUTH CLUB LTD ——
2. ANAND KEDIA, ——
AND
the respondent
Registrar of Companies
ROC Kolkata
Nizam Palace,
Appeal under section 454 of the Companies Act, 2013 read with rule 4 and 5 of the Companies (Adjudication of Penalties) Rules, 2014 against the order for adjudication of penalty dated 18-06-2024 of the Registrar of Companies, ROC Kolkata issued under section 450 of the Companies Act, 2013.
A. Facts about the case:
1. An appeal in e-Form ADJ vide SRN AB2198158 dated 23-12-2024 under section 454 of Companies Act, 2013 was filed by the appellant CALCUTTA SOUTH CLUB LTD in reference to the subject cited above.
2. Based on the scrutiny of the aforesaid appeal, the following observations were made:
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B. Order:
Hence, in view of the non-compliance on the part of the Appellant, the appeal filed in e-Form ADJ vide SRN AB2198158 dated 23-12-2024 has been rejected. Accordingly, the appeal is disposed off with a direction to the Registrar of Companies, ROC Kolkata to initiate action in accordance with the provisions of section 454(8) of the Companies Act, 2013.
RAKESH TIWARI,
Office of Regional Director
RD Kolkata
