2 MCA penalises director for certifying & filing incorrect e-form AOC-4

As the director namely Mr. Ved Prakash having DIN: 08193407 was authorised by the board of Director for certifying the abovementioned form AOC-4 with complete and legible attachment therefore he is liable for correctness of the content of e-form AOC-4 and enclosures attached with the same pursuant to Rule 8 of the Companies (Registration Offices And Fees) Rules, 2014.

Now in exercise of the powers conferred on me vide Notification dated 24th March, 2015 and having considered the reply submitted by the noticee(s) in response to the notice issued vide latter no. ROC/D/Adj/2022/defective/Kosher/6185-6186 dated 18.10.2022 on behalf of company, I do hereby impose the penalty on the Authorised Signatory under section 450 of the Companies Act, 2013 for certify and filing incorrect e-form AOC-4 pursuant to Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 subject to the provision of section 446 B of the Act, r/w section 2(85) of the Companies Act, 2013, as the company fulfill the requirements of the small company, as follows:-

Violation section Penalty   imposed on
company/ director(s)
Penalty specified under section 450 of the Companies Act, 2013. Penalty imposed by the adjudication officer u/s 454 R/w section 446 B of Companies Act, 2013
A B C D
Rule   8(3)   of   the
Companies (Registration Offices  and   Fees)
Rules, 2014
Sh. Ved Prakash
(Authorised
Signatory)
10,000 5,000

GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS,
OFFICE OF REGISTRAR OF COMPANIES,
NCT OF DELHI & HARYANA
4TH FLOOR, I FCI TOWER, 61, NEHRU PLACE,
NEW DELHI -110019

Order No. ROC/D/Aclj Order/defective/2022/6532-6533 Dated: 16/11/2022

Order for Penalty pursuant to Rule 8(3) of the Companies (Registration Offices & Fees) Rules, 2014

IN THE MATTER OF
KOSHER REALHOME PRIVATE LIMITED
(CIN: U45201DL2013PTC261516)

Adjudication in respect of violation of Companies Act, 2013.

1. Appointment of Adjudicating Officer:

Ministry of Corporate Affairs vide its Gazette Notification No. A-42011/112/2014-Ad.11, dated 24.03.2015 (See SO 831(E), dated 24.03.2015) appointed undersigned as Adjudicating Officer in exercise of the powers conferred by section 454(1) of the Companies Act, 2013 (herein after known as Act) r/w Companies (Adjudication of Penalties) Rules, 2014 for adjudging penalties under the provisions of this Act.

2. Company:

Whereas the company viz. KOSHER REALHOME PRIVATE LIMITED (herein after known as ‘company’) is a registered company with this office under the Companies Act, 1956 having its registered office as per MCA2I Registry at office. No 208, Shopping 3-A, Centre, Veer Savarkar Block, Shakarpur, Delhi East Delhi DL 110092 IN. The company’s paid up share capital of Rs. 1,00,000 divided into 10,000 shares @10 each. The financial & other details of the subject company for immediately preceding F.Y. as available on MCA-21 portal is stated as under

S. No. Particulars Details
1. Paid up capital 1,00,000
2. Turnover (F.Y. 2021-22)

a. Revenue from operation

NIL
  b. Other Income 21,200
3. Holding Company NIL
4. Subsidiary Company NIL
5. Whether company registered under Section 8 of the Act? No
6. Whether company registered under any other special Act? No

3. Facts about the Case:

The subject company has admitted that at the time of filing e-form AOC-4 vide SRN R86029659 dated 11.10.2022 the financial statements of Ice Glory Communication Private Limited (Transferee Company) was attached.

Further, the company and officer in default submitted their reply on 1st November 2022 in response to the show because notice issued vide latter no. ROC/D/Adj/2022/defective/Kosher/6185-6186 dated 18.10.2022.

4. The Relevant Rules 8 of the Companies (Registration Offices and Fees) Rules, 2014 (Authentication of Documents)

(3) The authorised signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form.

(7) It shall be the sole responsibility of the person who is signing the form and professional who is certifying the form to ensure that all the required attachments relevant to the farm have been attached completely and legibly as per provision of the Act, and rules made thereunder to the forms or application or returns filed.

5. Section 450 (Punishment where no specific penalty or punishment is provided)

“If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees .for each day after the first during which the contravention 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 or any other person.”

5. The relevant provisions of Sections 446 B of the Companies Act, 2013 are reproduced as under.

“Notwithstanding anything contained in this Act, if penalty is payable for non­compliance of any of the provisions of this Act by a One Person Company, small company, start-up company or Producer Company, or by any of its officer in default, or any other person in respect of such company, then such company, its officer in default or any other person, as the case may be, shall be liable to a penalty which shall not be more than one-half of the penalty specified in such provisions subject to a maximum of two lakh rupees in case of a company and one lakh rupees in case of an officer who is in default or any other person, as the case may be.”

6. Adjudication of penalty: –

As the director namely Mr. Ved Prakash having DIN: 08193407 was authorised by the board of Director for certifying the abovementioned form AOC-4 with complete and legible attachment therefore he is liable for correctness of the content of e-form AOC-4 and enclosures attached with the same pursuant to Rule 8 of the Companies (Registration Offices And Fees) Rules, 2014.

Now in exercise of the powers conferred on me vide Notification dated 24th March, 2015 and having considered the reply submitted by the noticee(s) in response to the notice issued vide latter no. ROC/D/Adj/2022/defective/Kosher/6185-6186 dated 18.10.2022 on behalf of company, I do hereby impose the penalty on the Authorised Signatory under section 450 of the Companies Act, 2013 for certify and filing incorrect e-form AOC-4 pursuant to Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 subject to the provision of section 446 B of the Act, r/w section 2(85) of the Companies Act, 2013, as the company fulfill the requirements of the small company, as follows:-

Violation section Penalty   imposed on
company/ director(s)
Penalty specified under section 450 of the Companies Act, 2013. Penalty imposed by the adjudication officer u/s 454 R/w section 446 B of Companies Act, 2013
A B C D
Rule   8(3)   of   the
Companies (Registration Offices  and   Fees)
Rules, 2014
Sh. Ved Prakash
(Authorised
Signatory)
10,000 5,000

5. Order:

a. The Authorised Signatory/officer is hereby directed to pay the penalty amount as per column no. ‘D’ of above Table. In case of directors such amount is required to be paid out of their own funds.

b. The Authorised Signatory/officer are hereby directed to rectify the default immediately from the date of receipt of copy of this Order.

c. The noticees shall pay the said amount of penalty through online by using the website mca.gov.in (Misc. head) in favor of “Pay & Accounts Officer, Ministry of Corporate Affairs, New Delhi, payable at Delhi, within 90 days of receipt of this order, and intimate this office with proof of penalty paid.

d. Appeal against this order may be filed with the Regional Director (NR), Ministry of Corporate Affairs, B-2 Wing, 2″d Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road, New Delhi-1 10003 within a period of sixty days from the date of receipt of this order, in Form ADJ [available on Ministry website www.mca.gov.in] setting forth the grounds of appeal and shall be accompanied by a certified copy of the Order. [Section 454(5) & 454(6) of the Act read with Companies (Adjudicating of Penalties) Rules, 2014].

e. Your attention is also invited to section 454(8) of the Act in the event of non-compliance of this order.

Place: New Delhi.
Date:

(Pranay Chaturvedi, ICLS)
(Adjudicating Officer)
Registrar of Companies,
NCT of Delhi & Haryana

To,

1. KOSHER REALHOME PRIVATE LIMITED
Add: office. No 208, Shopping 3-A, Centre,
Veer Savarkar Block,
Shakarpur Delhi East Delhi DI. I I 0092 IN

2. Sh. Ved Prakash
Rio- 38-3M, Nehru yuva Kendra,
Ambedkar Road, Nehru Nagar,
Ghaziabad, 201001-Uttar Pradesh

Copy to:‑

The Regional Director (NR), Ministry of Corporate Affairs, B-2 Wing, 2nd Floor, Pt. Deendayal Upadhyay Bhawan, CGO Complex, Lodhi Road, New Delhi-1 10003, for information please.

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4 Comments

  1. professional says:

    Ministry of Corporate Affairs should provide mercy to SMALL companies and they should ignore this kind of fault. Instead of penalise, they should give an opportunity to correct the document. They should focus stringent compliances to PUBLIC / LISTING / FOREIGN companies only and NOT for small companies.

  2. DEEPAK BANSILAL SONI says:

    It’s now terrorism by the bureaucracy in India. Majority of The bureaucrats are irresponsible whimsical arrogant ignorant and corrupt. They have developed great expertise in creating world of terorrism. Instead of advising the companies they resort to harassment and humiliation for the directors to satisfy their ego. Their failures are innumerable but always covered and ignored.

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