The Registrar of Companies, Chandigarh, imposed penalties under Section 92(5) of the Companies Act, 2013 against a private company and its directors for failure to file annual returns for six consecutive financial years from 2017-18 to 2022-23. Acting under powers conferred by Section 454 of the Companies Act, the Adjudicating Officer held that the company and its officers were in violation of Section 92 for non-filing of annual returns within the prescribed time. A penalty of ₹1,92,700 was imposed on the company, while penalties of ₹50,000 each were levied on the two directors, being the maximum permissible penalty for officers in default. The order directed the noticees to rectify the default and pay the penalty within 90 days through the MCA e-Adjudication portal. It was further clarified that the penalties imposed on the directors must be paid from their personal sources or income. The order also informed the parties of their right to appeal before the Regional Director, Chandigarh, within 60 days under Section 454 of the Act.
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/05-2026/CH/02229 | Dated: 18/05/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 92(5) OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 698(E) dated 10/02/2026 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 AMYRA FOODS PRIVATE LIMITED [herein after known as Company] bearing CIN U01403PB2016PTC040171, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at SAMRA INDUSTRIES, SADIQ ROAD NA FARIDKOT PUNJAB INDIA 151203
Individual details:
In the matter relating to RAJVEER SINGH SAMRA _______
In the matter relating to SATVIR SHARMA _____
C. Provisions of the Act:
If any company fails to file its annual return under sub-section (4), before the expiry of the period specified therein, such company and its every officer who is in default 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 during which such failure 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.
D. Facts about the case:
1. Default committed by the officers in default/noticee – The company has not filed Annual Returns for the Financial Year 2017-18 to 2022-23. Therefore, the company and its officers have violated the provisions of section 92 of the Companies Act,2013 and the Company and its directors are liable for penalty under section 92(5) of the Companies Act,2013. Submitted please.
2. Natural justice
E. Order:
1. Violation of 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 | AMYRA FOODS PRIVATE LIMITED having CIN as U01403PB2016P TC040171 | 192700 | 0 | 200000 | |
| 2 | RAJVEER SINGH SAMRA having DIN as 03422957 | 50000 | 0 | 50000 | |
| 3 | SATVIR
SHARMA having DIN as 07092880 |
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
