The Registrar of Companies, Guwahati passed an adjudication order under Section 454 of the Companies Act, 2013 for violation of Section 12 relating to display and correctness of the registered office address. Following a complaint, a physical verification conducted on 18 November 2025 revealed that the company’s signboard did not correctly reflect the registered office address as recorded on the MCA portal, resulting in non-compliance with Section 12(3)(a). Although the company subsequently rectified the default by filing Form INC-22 and updating the signboard, the violation had continued for nine days. Considering the rectification, the short duration of default, and the company’s status as a small company, penalties were imposed under Section 12(8) read with Section 446B. A penalty of ₹4,500 each was levied on the company and its officers in default. The order also prescribed timelines for payment, appeal, and consequences of non-payment.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Guwahati
Registrar Of Companies, 5th Floor, Prithvi Planet, Behind Hanuman Mandir, Ulubari, G.S. Road, Guwahati, Assam, India, 781007
Phone: 0361-2974431/2974430
Fax: 0364-2223665
E-mail: roc.shillong@mca.gov.in
Order ID: PO/ADJ/02-2026/GH/01560 | Dated: 04/02/2026
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, 2014for adjudging penalties under the provisions of this Act.
B. Company details:
In the matter relating to TRANSPARENT CREATIONS PRIVATE LIMITED [herein after known as Company] bearing CIN U15543AS2000PTC006253, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at 3A, GROUND FLOOR, AMELYA BHAWAN BHAWAN, P.B. ROAD, REHABARI REHABARI GMC KAMRUP ASSAM INDIA 781008
Individual details:
In the matter relating to SURAJIT CHANDRA BARUAH ________________________________
In the matter relating to RAMNATH BABANI KANEKAR ________________________________
In the matter relating to IVEN ISABEL ASSUNCAO BOTELHO ________________________________
In the matter relating to MANASHI CHOUDHURY ________________________________
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 –
WHEREAS based on a complaint filed by Mr. Lopamudra Baruah vide dated 17.09.2024 a physical verification of the registered office address of the Company was conducted by the officials of this office on 18-11-2025 wherein it was observed that the address in the Sign -Board was mentioned as 3A, P.B. road, Rehabari, Guwahati-781008 instead of the registered address as per the records found in the MCA21 portal i.e. Amelya Bhawan, P. B. road Rehabari, Guwahati Assam-781008 as on 18-11-2025.
AND WHEREAS the address 3A, P.B. road, Rehabari, Guwahati-781008 where the Company is maintaining its office is not as per the records in the MCA21 portal and hence violated the provisions of Section 12 (3)(a) of Companies Act, 2013 which stipulates that:- ” every Company shall-
(a) paint or affix its name, and the address of its registered office, and keep the same painted or affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in legible letters, and if the characters employed therefor are not those of the language or of one of the languages in general use in that locality, also in the characters of that language or of one of those languages”
And Hence, the company and every officer who is in default has violated the provisions of Sec 12(3)(a) liable for penal action under section 12(8) of Companies Act, 2013 starting from the date of violation i.e 18.11.2025 (date of physical verification of the registered office address) till the date the default is made good.
2. The company and its officers-in-default has not requested for E-Hearing.
E. Order:
1. The company and its officers-in-default has submitted their replies vide letters dated 27.01.2026 in response to Adjudication Notice dated 15.01.2026 and admitted the violation stating that the company has made good the offence by filing the requisite E-Form INC-22 vide SRN-AB9360666 on 27.11.2025 in MCA-21 Portal regarding maintaining of registered office with complete address in compliance of section 12(2)of the Companies Act,2013. Accordingly necessary compliance fixing the sign board has been complied with in compliance of section 12(3)(a) of the Companies Act,2013. The latest address of the company is recorded as “3A, Ground Floor, Amelya Bhawan, P.B. Road, Rehabari, Kamrup,Assam-781008” as stated in the aforesaid E-form INC-22.
In view of the above, the undersigned being the Adjudicating Officer after considering the above facts and status of the company being a small company under section 2(85) of the Act, the penalty is hereby imposed on the company and its officers-in-default for period of default from 18.11.2025 to 26.11.2025 (excluding the date of filing E-form INC-22) total for 09 (Nine) days under section 12(8) for violation of section 12(3) of the Companies Act,2013 read with section 446B of the Act.
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 | TRANSPARENT CREATIONS PRIVATE LIMITED having CIN as U15543AS2000P TC006253 | Default Rectified | 4500 | 0 | 100000 |
| 2 | SURAJIT CHANDRA BARUAH having DIN as 00289303 | Default Rectified | 4500 | 0 | 100000 |
| 3 | RAMNATH BABANI KANEKAR having DIN as 05282060 | Default Rectified | 4500 | 0 | 100000 |
| 4 | IVEN ISABEL ASSUNCAO BOTELHO having DIN as 08246634 | Default Rectified | 4500 | 0 | 100000 |
| 5 | MANASHI CHOUDHURY having DIN as 08417926 | Default Rectified | 4500 | 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 Guwahati 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.
Ananta Sethi,
Registrar of Companies
ROC Guwahati
