The Ministry of Corporate Affairs has issued a penalty order against Sonasuman Constech Engineers Private Limited and its directors for violating Section 158 of the Companies Act, 2013. The company failed to include Director’s Identification Numbers (DIN) in its financial statements for the fiscal years 2017-18 and 2019-20, as required by law. Despite providing explanations, including a lack of expertise in company law and steps to rectify the issue, the company admitted the violation. As per Section 172 of the Companies Act, a penalty of ₹50,000 per year was imposed on the company and each of its directors for each year of non-compliance, totaling ₹100,000 for two years. The company and directors are required to pay the penalty within 90 days and can appeal the decision within 60 days. Non-compliance with the order may result in further consequences under Section 454(8) of the Act.
Government of India
Ministry of Corporate Affairs
Office of the Registrar of Companies,
4th Floor, ‘A’ Wing, Maurya Lok Complex
Dakbunglow Road, Patna-800001
(0612)- 2216150/2950121
No. ROC/PAT/Inquiry/36124/978
Dated: 14.11.2024
Order for penalty for violation of section 158 of the Companies Act, 2013
SONASUMAN CONSTECH ENGINEERS PRIVATE LIMITED
CIN: U45500BR2017PTC036124
Company:-
1. Whereas, Company M/s. Sonasuman Constech Engineers Private Limited, CIN: U45500BR2017PTC036124 (herein after known as Company) is a company incorporated on 30.10.2017 under the provisions of Companies Act, 2013 in the state of Bihar and having its registered office situated at C/o. Shailendra Jha, Flat No.502, Block-A4, Trivantpuram City, Patna, Bihar, 801105, India as per MCA website.
Facts about the case:-
2. Whereas, during the course of inquiry, it is observed that the financial statements filed for the financial years ended on 31.03.2018 and 31.03.2020 do not consist of Director’s Identification No. (DIN) thereby leading to the violation of Section 158 of the Companies Act, 2013 for the abovementioned period.
3. This office has issued notice for the violation of section 158 of the Companies Act, 2013 to the company and its directors vide letter dated 06.08.2024, for which a reply vide email dated 28.08.2024 has been received inter alia mentioning that “CA Mr. Ram Raghav Choudhary is out of station for .few days. Therefore, 1 request you to grant permission of extending some time for submitting the reply of your notice.– . However, the reply submitted by the company is not found satisfactory and same has been informed to the company vide this office email dated 02.09.2024. Further, an email dated 26.09.2024 has been received from the company inter alia stating ass, “we are a small company and none of the directors have expertise in the company law. Though, we have full intention to comply with all the applicable laws and provisions, sometimes we have limitation due to our dependence on the consultants. We would like to further submit that we have already taken corrective actions to follow the best practices. You may please check and verify, that all the provisions pertaining to Section 158 are proper complied in the filing done by our company in last 3 years. 31
4. Hence, from the reply of the company, it is concluded that the company has admitted the contravention and it is implied that the provisions of Section 158 of the Companies Act, 2013 has been contravened by the company and its directors/officers in default and therefore they are liable for penalty under section 172 of the Companies Act, 2013.
Section 172:- “If a company is in default in complying with any of the provisions of this chapter and for which no specific penalty or punishment is provided therein, the company and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees, and in case of continuing failure, with a further penalty of five hundred rupees for each day during which such failure continues, subject to a maximum of three lakh rupees in case of a company and one lakh rupees in case of an officer who is in default”.
5. As per clause 85 of section 2 of the Companies Act, 2013, small company means a company whose paid up capital and turnover shall not exceed rupees four crore and rupees forty crore respectively. As per MCA portal, paid up capital of the company- Sonasuman Constech Engineers Private Limited is Rs. 500,000.00 and the turnover of the company is Rs. 1,18,05,571.02/- as per financial year 2018-2019. Therefore, the benefits of small company are extended to this company while adjudicating penalty.
ORDER
6. Therefore, having considered the facts and circumstances of the case, and after taking into account the factors above, I hereby impose a penalty on Company, and its Directors as per table Below under section 172 of the Act for failure in compliance of section 158 of the Companies Act, 2013.
| Nature of Default | Violation of Section of the Companies Act, 2013 |
Company/Officers to whom penalty imposed | No. of days in default/Period of default | Penalty for default (Rs.) as per Section 172 of the Act | Total Penalty | Penalty imposed (Rs.) As per Section 446B of the Act |
| Direct or Identifi-cation Numb er (DIN) not mentio-ned in financial statements |
Sections 158 | On company | FY 2017-18 and FY 2019-20 | Rs. 50,000 | Rs. 50,000 * 2 no. of years= Rs. 100.000 |
Rs. 50,000 |
| On Ms. Nayana Thakur |
FY 2017-18 and FY 2019-20 | Rs. 50,000 | Rs. 50,000 * 2 no. of years= Rs. 100,000 | Rs. 50,000 | ||
| On Shri Suresh Kumar Yadav | FY 2017-18 and FY 2019-20 | Rs. 50,000 | Rs. 50,000 * 2 no. of years= Rs. 100,000 |
Rs. 50,000 | ||
| On Shri Manoj Kumar Jha | FY 2017-18 and FY 2019-20 | Rs. 50,000 | Rs. 50,000 * 2 no. of years= Rs. 100,000 | Rs. 50,000 | ||
| On Shri Swatantra Kumar | FY 2017-18 and FY 2019-20 | Rs. 50,000 | Rs. 50,000 * 2 no. of years= Rs. 100,000 |
Rs. 50,000 |
7. The noticee shall pay the amount of penalty individually for the company and its directors (out of own pocket) by way of e-payment (available on Ministry website w mca.gov.in) under –Pay miscellaneous fees” category in MCA fee and payment Services within 90 (ninety) days of this order. The Challan/SRN generated after payment of penalty through online mode shall be forwarded to this office.
8. Appeal against this order may be filled in writing with the Regional Director (ER), Ministry of Corporate Affairs, Kolkata, within a period of 60 (sixty) days from the date of receipt of this order, in Form ADJ (available on Ministry website wvN.mca.gov.in) setting forth the grounds of appeal and shall be accompanied by a certified copy of this order {Section 454(5) and 454(6) of the Act read with Companies (Adjudication of Penalties) Rules, 2014}.
9. Your attention is also invited to section 454(8) of the Act in the event of non-compliance of this order.
10. This order may also be treated as an intimation under section 20 of the Companies Act, 2013.
(K.–C. Meena)
Adjudicating Officer &
Registrar of Companies-Cum-
Official Liquidator, Patna.
