The Registrar of Companies, Chandigarh, passed an adjudication order under Section 454 of the Companies Act, 2013, imposing a penalty for violation of statutory provisions relating to Director Identification Number (DIN). The default arose because the individual obtained two DINs—one in 2007 and another in 2023—contrary to Section 155, which prohibits holding multiple DINs. The individual admitted that the second DIN was obtained inadvertently without mala fide intent and was required to be surrendered. Despite the explanation, the adjudicating authority held that the violation constituted a clear statutory default. Accordingly, a penalty of ₹50,000 was imposed, being the maximum prescribed under the law, with no additional daily penalty since the default was not continuing at the time of adjudication. The order directs rectification and payment within 90 days and clarifies that penalties must be paid personally. It also provides the right to appeal before the Regional Director within 60 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Chandigarh
Corporate Bhawan Plot No.4 B, Sector 27 B, Chandigarh, Chandigarh, India, 160019
Phone: 0172-2639415/2639416
E-mail: roc.chandigarh@mca.gov.in
Order ID: PO/ADJ/03-2026/CH/01761 | Dated: 23/03/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 159 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 AMBIKA WHEELS PRIVATE LIMITED [herein after known as Company] bearing CIN U35921PB1993PTC013733, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at H.B.13, PHASE VI FOCAL POINT NA LUDHIANA LUDHIANA PUNJAB INDIA 141010
Individual details:
In the matter relating to SADHIKA GUPTA ______
C. Provisions of the Act:
If any individual or director of a company makes any default in complying with any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be liable to a penalty which may extend to fifty thousand rupees and where the default is a continuing one, with a further penalty which may extend to five hundred rupees for each day after the first during which such default continues.
D. Facts about the case:
1. Default committed by the officers in default/noticee – The applicant has filed a Suo moto application under section 454 of the Companies Act, 2013 read with the Companies (Adjudication of Penalties) Rules, 2014 for the Violation of Section 155 of the Companies Act, 2013. Smt. Sadhika Gupta have obtained two DINs i.e. 01164755 in the year 2007 and DIN 10103755 in the year 2023. She has stated that due to ignorance and inadvertence, without mala fide, intention, she has obtained another DIN 10103755 dated 06.04.2023, which was to be surrendered.
2. If any individual or director of a company makes any default in complying with any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be liable to a penalty which may extend to fifty thousand rupees and where the default is a continuing one, with a further penalty which may extend to five hundred rupees for each day after the first during which such default continues.
E. Order:
1. If any individual or director of a company makes any default in complying with any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be liable to a penalty which may extend to fifty thousand rupees and where the default is a continuing one, with a further penalty which may extend to five hundred rupees for each day after the first during which such default continues.
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 | SADHIKA GUPTA having DIN as 10103755 | – | 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 Chandigarh 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.
Anupam Vashista,
Registrar of Companies
ROC Chandigarh
