The Ministry of Corporate Affairs, through the Registrar of Companies, Guwahati, passed an adjudication order imposing penalties under Section 454 of the Companies Act, 2013 for violation of Section 137(3) due to non-filing of financial statements. An inquiry initiated under Section 206(4) revealed that the company failed to file its financial statements for FY 2020–21 in Form AOC-4, resulting in a continuing default from 31 October 2021 to 6 February 2026. Although the company sought an e-hearing, proceedings could not be conducted due to technical issues, and a written submission was later filed citing pendency of proceedings before the NCLT. After considering the submissions and the entity’s status as a “small company” under Section 2(85), the Adjudicating Officer imposed penalties on the company and its four directors. The order also directed rectification by filing all pending financial statements within the prescribed time, outlined payment procedures, and specified appellate remedies.
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/01583 Dated: 06/02/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 137(3) OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 2650(E) dated 25/07/2015 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 ROWRIAH ESTATES PVT LTD [herein after known as Company] bearing CIN U01132AS1959PTC001152, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at RANJAN BHAWAN, J.B ROAD NA JORHAT JORHAT ASSAM INDIA 785001
Individual details:
In the matter relating to RAMANIDHAR BARUAH ——-
In the matter relating to SNIGDHAJYOTI DHAR BARUAH ———
In the matter relating to SANGITA DUTTA ——–
In the matter relating to JAYANTA DHAR BARUA ——-
C. Provisions of the Act:
(3) If a company fails to file the copy of the financial statements under sub-section (1) or sub-section (2), as the case may be, before the expiry of the period specified therein, the company shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day during which such failure continues, subject to a maximum of two lakh rupees, and the managing director and the Chief Financial Officer of the company, if any, and, in the absence of the managing director and the Chief Financial Officer, any other director who is charged by the Board with the responsibility of complying with the provisions of this section, and, in the absence of any such director, all the directors of the company, shall be shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of fifty thousand rupees.
D. Facts about the case:
1. Default committed by the officers in default/noticee – The Ministry vide letter no. CL-II/07/217/2021/DGCOA dated 17.06.2021 has ordered Inquiry under section 206(4) in the matter of the subject company and subsequently Inquiry was conducted in compliance to the Ministry’s order and during the course of Inquiry it was observed by the Inquiry Officer that the Company has failed to file the Financial statements for the Financial Year 2020-21 as per records found in MCA Portal. Hence, violated the provisions of section 137(1) of the Companies Act, 2013. Therefore, the subject company and its Directors namely, a) RAMANIDHAR BARUAH (Director), b) SNIGDHAJYOTI DHAR BARUAH (Director), c) SANGITA DUTTA (Director), and d) JAYANTA DHAR BARUA (Director) of the company as officer in default are liable for penal action under section 137(3) of the Companies Act, 2013 for default committed in filing the Financial Statements for the Financial Year 2020-21.
2. The company has requested for E-hearing. Accordingly hearing was fixed on 16.01.2026 and adjouned to 20.01.2026 but due to technical glitch, hearing could not be held. Company has also not able to submit written response in E-adjuication module and submitte its response physically on 05.02.2026.
E. Order:
1. The Authorised representative Shri Pravin Kumar Chhajer, FCS of the applicant company and its officers in default could not attend the hearing virtually on 16.01.2026 due to technical glitch and submitted its written submission physically vide letter dated 05.02.2026 stating that the company could not file the requisite Financial Statement for F.Y 2020-21 due to the matter sub judice before the Hon’ble NCLT, Guwahati Bench (CP NO. 4 of 2021).
In view of the above facts and circumstances and after considering status of the company being “Small Company” under section 2(85) of the Act, the undersigned being the Adjudicating Officer do hereby impose the penalty on the Company and four directors in default namely Ramanidhar Baruah, Snigdhajyoti Dhar Baruah, Sangita Dutta and Jayanta Dhar Barua under section 137(3) for violation of section 137(1) of the CA,2013 for the non filing of Financial Statement in E-Form AOC-4 for F.Y 2020-21 for default period from 31.10.2021 to 06.02.2026 i.e. till the date of passing of order (1560 days) for F.Y 2020-21. The company and its directors/officers-in-default are also directed to ensure and make good the offence by filing the requisite up to date pending Financial Statements including Financial Statement for F.Y 2020-21.
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 | ROWRIAH ESTATES PVT LTD having CIN as U01132AS1959P TC001152 | YES | 83000 | 0 | 200000 |
| 2 | RAMANIDHAR BARUAH having DIN as 08884772 | YES | 50000 | 0 | 50000 |
| 3 | SNIGDHAJYOTI DHAR BARUAH having DIN as 08884884 | YES | 50000 | 0 | 50000 |
| 4 | SANGITA
DUTTA having DIN as 08968265 |
YES | 50000 | 0 | 50000 |
| 5 | JAYANTA DHAR BARUA having DIN as 08968273 | YES | 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 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 Guwahat
