The Registrar of Companies, Jharkhand, acting as Adjudicating Officer under Section 454 of the Companies Act, 2013, imposed penalties for violations of Section 12 relating to display and communication of statutory particulars at the registered office. During an inspection under Section 206(5), deficiencies were found including absence of the company’s name board at the registered address and failure to mention mandatory details such as CIN, address, and email on business letters and documents, in breach of Sections 12(2), 12(3)(a) and 12(3)(c) read with the Companies (Incorporation) Rules, 2014. The company and its officers contended that the lapses were procedural and not wilful; however, the authority held that compliance with Section 12 is mandatory irrespective of intent. Consequently, penalties under Section 12(8) were levied—₹50,000 each on the company and two officers—with directions to rectify the defaults and pay the penalties within 90 days, along with a statutory right of appeal.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Ranchi
ROC-cum-Official Liquidator, Ministry Of Corporate Affairs, Mangal Tower, 4th floor, Old Hazaribagh Road, Near Kanta Toli Chowk, Ranchi, Jharkhand, India, 834001
Phone: 0651-2531811,2531401
E-mail: roc.ranchi@mca.gov.in
Order ID: PO/ADJ/02-2026/RN/01572 | Dated: 05/02/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 12(8) 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 MOTHER’S WISH PRIVATE LIMITED [herein after known as Company] bearing CIN U15203JH2020PTC014627, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at HOUSE NO M/5 HARMU HOUSING COLONY NA RANCHI RANCHI JHARKHAND INDIA 834002
Individual details:
In the matter relating to SHASHANK SHEKHAR…………
In the matter relating to MAYANK SHEKHAR……..
C. Provisions of the Act:
If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees
D. Facts about the case:
1. Default committed by the officers in default/noticee – During the inspection of the company (u/s 206(5) of the Companies Act, 2013) the IO has pointed out that the the company has violated the provision of Violation of Section Violation of Section 12 (3)(a) of the Companies Act, 2013, Violation of Section 12 (3)(c) of the Companies Act, 2013, Violation of Section 12(2) of the Companies Act, 2013 r/w Rule 25 of the Companies (Incorporation) Rules, 2014 Hence, the company and its officers-in-default namely (i) Shashank Shekhar and (ii) Mayank Shekhar are liable for penal action under section 12(8) of the Companies Act, 2013. However, as per section 12(8) if any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees.
2. .
E. Order:
1. The company and its officers vide response letter no. MWPL/12-25/03 dated 31/12/25 have stated that any perceived deficiency was procedural in nature and not arising out of deliberate or wilful default. Actually the deficiency was not having banner/affixture of the company’s name at the registered address and not writing communication details/CIN/Email etc. in its business letters, bill book etc., which is mandatory under Sec 12 (2) and 12 (3)(a) and (c) of the Companies Act, 2013 and rules made thereunder. This was noticed by the IO during his visit.
Therefore, Company/officers are liable for penalty u/s 12(8) 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:
| (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 | MOTHER’S WISH PRIVATE LIMITED having CIN as U15203JH2020P TC014627 | 50000 | 0 | 100000 | |
| 2 | SHASHANK SHEKHAR having DIN as 06671517 | 50000 | 0 | 100000 | |
| 3 | MAYANK
SHEKHAR having DIN as 06671535 |
50000 | 0 | 100000 |
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.
Himanshu Shekhar,
Registrar of Companies
ROC Jharkhand
