The Registrar of Companies, Chennai passed an adjudication order under Section 454 of the Companies Act, 2013, imposing a penalty for violation of statutory disclosure requirements relating to Director Identification Number (DIN). During an inspection under Section 206(5), it was observed that the company’s financial statements for FY 2014–15 failed to mention the DIN of directors against board authorisations, contrary to Section 158 of the Act. As no specific penalty is prescribed for this contravention, Section 172 was invoked. Although the company had been struck off earlier and one director had expired, liability was fastened on the surviving director. Notices for adjudication and hearing elicited no response, and the matter was decided ex parte. The adjudicating authority imposed a penalty of ₹1,00,000 on the director, directed rectification of the default, and ordered payment from personal sources within 90 days, with a statutory right of appeal available before the Regional Director.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Chennai
Registrar Of Companies, Block No.6,B Wing 2nd Floor, Shastri Bhawan 26, Haddows Road, Chennai, Tamil Nadu, India, 600034
Phone: 044-28276652/28276654
E-mail: roc.chennai@mca.gov.in
Order ID: PO/ADJ/05-2025/CN/00358 Dated: 05/01/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 172 OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 831(E) dated 24/03/2015appointed 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 APS LIFE SCIENCES PRIVATE LIMITED [herein after known as Company] bearing is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at K.A.S.TOWER, 51, BYE PASS ROAD, NEAR ARISTO HOSPITAL NA MADURAI MADURAI TAMIL NADU INDIA 625016
Individual details:
In the matter relating to AVOODAIYAPPAN SELVAKUMAR [herein after known as individual] having and having its address at ________
C. Provisions of the Act:
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.
D. Facts about the case:
1. Default committed by the officers in default/noticee – An inspection of books and accounts and other records of APS Life Sciences Private Limited was conducted under Section 206(5) of the Companies Act 2013 by an Officer authorized by the Central Government wherein the observations of the Inspecting Officer are as follows:
“It is observed from the MCA portal that upon examining the financial statement for the financial year 2014-15. The company has not mentioned DIN of the directors in place of authorization given by board of directors. However, every person or company, while furnishing any return, information or particulars as required to be furnish under the Act, shall mention DIN of director. Hence, the company has violated Section 158 of the Companies Act,2013”.
It is noticed that the company was struck off on 25.10.2019 and as per the Para 27.1 & 28.1 of the Inspection report, the director Mr.Avoudiappan Senthilvelu was expired on 17.07.2020. Hence, action shall be taken against Mr. Avoodaiyappan Selvakumar only.
2. The Adjudicating Authority had issued notice for e- Adjudication on 20.02.2025, but no reply has been received from the director Mr. Avoodaiyappan Selvakumar Further, the Adjudicating Authority had issued notice on 18.03.2025 for hearing scheduled on 20.03.2025. Neither the director nor his authorized representative attended the hearing fixed on 20.03.2025, therefore as per Rule 3(8) of Companies (Adjudication of Penalties) Rules 2014, the matter is being proceeded with in the absence of such person (ex-parte).
E.Order:
1. It is noticed that in the Financial Statement for the Financial Year 2014-15, the Company has not mentioned DIN of the directors in place of authorization given by the Board of Directors as required under Section 158 of the Companies Act,2013. Further it is noticed that the Company was struck off on 25.10.2019 and the Director, Mr. Avoudiappan Senthilvelu was expired on 17.07.2020. Therefore the Director Mr. Avoodaiyappan Selvakumar is liable as per the provisions of Section 172 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 | AVOODAIYAPPA NSELVAKUMAR having DIN as 03073730 | Yes | 100000 | 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 Chennai 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.
B SRIKUMAR,
Registrar of Companies
ROC Chennai
