The Registrar of Companies, Kolkata, acting as Adjudicating Officer under Section 454 of the Companies Act, 2013, imposed penalties for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 read with Section 450 of the Act. The company had filed Form AOC-4 (XBRL) for FY 2024–25 with incorrect particulars by mistakenly selecting “Yes” instead of “No” regarding its status as an OPC or Small Company. The error was admitted by filing Form GNL-1 seeking to mark the original filing as defective. A show cause notice was issued, and the noticees acknowledged the inadvertent mistake and sought leniency. The Adjudicating Officer held that statutory e-filings in the MCA registry are public records relied upon by stakeholders, and incorrect filings attract responsibility under Rule 8(3). Administrative rectification does not wipe out the completed contravention. Accordingly, a penalty of ₹10,000 each was imposed on the company and the signatory officer, payable within 90 days, with a right of appeal to the Regional Director.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Kolkata
CORPORATE BHAWAN PLOT NO-II F/16, PRE NO. 05-0852 AA-III F AKANDAKESHARI, NEAR SHAPOORJI
NEWTOWN, Kolkata, WESTBENGAL, India, 700135
Phone: 8076272007
E-mail: roc.kolkata@mca.gov.in
Order ID: PO/ADJ/02-2026/KK/01641 | Dated: 10/02/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 450 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 UMA TRADECOM PRIVATE LIMITED [herein after known as Company] bearing CIN U51101WB2010PTC148445, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at 25, RIFLE RANGE ROAD NA KOLKATA WEST BENGAL INDIA 700019
Individual details:
In the matter relating to SIDDHARTHA JALAN____________
C. Provisions of the Act:
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 be 1[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]
D. Facts about the case:
1. Default committed by the officers in default/noticee –
Whereas as Rule 8(3) of Companies (The Registration Offices and Fees) Rules, 2014 states that: –
The authorized 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.
The company has requested by filing Form No. GNL-1 vide SRN AC0868280 along with Board Resolution, request letter and Affidavit to mark defective the STP approved e-Form AOC-4 (XBRL) vide SRN AB9156065for the financial year 202425. In the reason, the company stated that at the time of filing inadvertently they have selected Yes instead of NO in Page No. 1 Point No. 2 for ?Whether Company is an OPC or Small Company as at the Financial Year end date.
As per Section 450 of the Companies Act, 2013 states that: –
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 be 1[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].
2. E-Hearing not Requested
E. Order:
1. The Company filed AOC-4 (XBRL) vide SRN AB9156065 (impugned e-form). Upon examination / on the Companys own admission, it is found that the impugned e-form was filed with incorrect particulars and/or incorrect/defective attachment(s), namely: that at the time of filing inadvertently they have selected Yes instead of NO in Page No. 1 Point No. 2 for Whether Company is an OPC or Small Company as at the Financial Year end date.
The Company has accepted the above defect/mistake and has requested that the impugned e-form be marked as defective and/or that it be treated as an incorrect filing, vide Form No. GNL-1 vide SRN AC0868280.
Accordingly, a Show Cause Notice No. SCN/ADJ/01-2026/KK/03512 dated 21/01/2026 was issued to: UMA TRADECOM PRIVATE LIMITED having CIN as U51101WB2010PTC148445, SIDDHARTHA JALAN having DIN as 00875890 being the signatory of the impugned e-form.
In response, reply dated 05/02/2026 was received wherein the noticee(s) admitted the defect/incorrect filing and stated that the incorrect filing was inadvertent and requested a lenient view.
The MCA electronic registry is a public record and statutory filings are relied upon by regulators, creditors, shareholders, and other stakeholders. Filing an e-form with incorrect contents and/or enclosures defeats the purpose of an electronic registry and directly triggers the responsibility fixed under Rule 8(3).
In the present case, the impugned e-form was filed with incorrect particulars/enclosures, which has been admitted by the Company. SIDDHARTHA JALAN having DIN as 00875890 is liable for contravention of Rule 8(3).
The request to mark the form as defective is an administrative rectification step and does not erase the completed contravention arising from filing an incorrect statutory e-form. Penalty liability under Rule 8(3) read with Section 450 therefore remains attracted.
In exercise of the powers conferred under Section 454 of the Companies Act, 2013, the undersigned hereby imposes penalty for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 read with Section 450 of the Companies Act, 2013, as under:
The Company/noticee(s) are further directed to rectify the defect by taking necessary steps on the MCA portal (including filing the correct/appropriate e-form and making necessary request(s) for marking the incorrect filing as defective, wherever such facility/process is prescribed), within prescribed time from the date of receipt of this order, and to intimate this office with proof of compliance.
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 | UMA TRADECOM PRIVATE LIMITED having CIN as U51101WB2010P TC148445 | 10000 | 0 | 200000 | |
| 2 | SIDDHARTHA JALAN having DIN as 00875890 | 10000 | 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 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.
Arya Pyarelal,
Registrar of Companies
ROC Kolkata
