The Registrar of Companies (ROC), Patna, issued an adjudication order under Section 454 of the Companies Act, 2013 for violation of Section 117(1) read with Section 179(3)(g) concerning failure to file Form MGT-14 for board resolutions. During inquiry, it was observed that the company did not file MGT-14 for the board resolution approving the financial statements and Board’s report for the financial year 2017–18. As per the AOC-4 filed for the year ending 31 March 2018, the board meeting approving the financial statements was held on 3 September 2018, and the resolution should have been filed with the Registrar within 30 days as required under Section 117(1). However, the company failed to make the statutory filing. A show cause notice dated 10 December 2025 and a hearing notice dated 7 January 2026 were issued, but no response or appearance was made by the company or its directors. Consequently, the adjudicating authority imposed the maximum penalty of ₹2,00,000 on the company and ₹50,000 each on the defaulting directors.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Patna
ROC-cum-Official Liquidator, Ministry Of Corporate Affairs, High Court Of Patna, 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/02-2026/PT/01546 |Dated: 13/03/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 117(2) 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 SANKALP PARIWAR INFRASTRUCTURE SERVICES LIMITED [herein after known as Company] bearing CIN U45200BR2010PLC016337, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at NH-98,PLOT NO-845,KANPA-BIKRAM ROAD NEAR KANPA BRIDGE,PS-RANITALAB NA PATNA PATNA BIHAR INDIA 801104
Individual details:
In the matter relating to AMAR NATH KUMAR __________________________________________________
In the matter relating to PRAVEEN KUMAR __________________________________________________
In the matter relating to AMRITA SINHA __________________________________________________
C. Provisions of the Act:
(2) If any company fails to file the resolution or the agreement under sub-section (1) before the expiry of the period specified therein, such company shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of two lakh rupees and every officer of the company who is in default including liquidator of the company, if any, shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of fifty thousand rupees.
D. Facts about the case:
1. Default committed by the officers in default/noticee – During the course of inquiry it has been noticed that the company has defaulted in filing MGT-14 in respect of the resolutions under provision of section 179(3)(g) of the Companies Act, 2013 for the financial year, 2017-2018 leading to violation of the provisions of section 117(1) r.w. section 179(3)(g) of the Companies Act, 2013. The company has not approved its financial statements and Board report for the financial year 201718 as there was no eform MGT-14 filed by the company in accordance with the section 117(1) r.w. section 179(3)(g) of the Companies Act, 2013.
2. During the course of inquiry it had been noticed that the company has defaulted in filing MGT-14 in respect of the resolutions under provision of section 179(3)(g) of the Companies Act, 2013 for the financial year, 2017-2018 leading to violation of the provisions of section 117(1) r.w. section 179(3)(g) of the Companies Act, 2013. The company has not approved its financial statements and Boards report for the financial year 2017-18 as there was no eform MGT 14 filed by the company in accordance with the section 117(1) r.w. section 179(3)(g) of the Companies Act, 2013.
As per AOC-4 for the financial year ended 31.03.2018, Date of Board of directors? meeting in which financial statements are approved is 03.09.2018. As per section 117(1) a copy of every resolution or any agreement, in respect of matters specified in sub-section(3) together with the explanatory statement under section 102, if any, annexed to the notice calling the meeting in which the resolution is proposed, shall be filed with the Registrar within thirty days of the passing or making thereof in such manner.
SCN was issued on 10.12.2025, for which no reply received, thereafter, notice was issued on 07.01.2026 for hearing on 22.01.2026.
E.Order:
1. On the date of hearing no one present. Hence, as per provision of section 117(2), r.w. section 179(3)(g) of the Companies Act, 2013 penalty is imposed on the company and its directors.
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 | SANKALP PARIWAR INFRASTRUCTU RE SERVICES LIMITED having CIN as U45200BR2010P LC016337 | 200000 | 0 | 200000 | |
| 2 | AMAR NATH KUMAR having DIN as 03256347 | 50000 | 0 | 50000 | |
| 3 | PRAVEEN KUMAR having DIN as 03256369 | 50000 | 0 | 50000 | |
| 4 | AMRITA SINHA having DIN as
03331300 |
50000 | 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 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
