The Registrar of Companies (ROC), Bangalore, acting as Adjudicating Officer under Section 454 of the Companies Act, 2013, passed an order dated 27.02.2026 imposing penalty for violation of Section 155 of the Act. The director, Mrs. Anitha Babu Maccam (DIN: 07902535), had obtained a second Director Identification Number (DIN: 10043929) on 07.02.2023 due to discrepancies in her name in the existing DIN, thereby contravening Section 155, which prohibits holding multiple DINs. Upon realising the mistake, she applied for surrender of the second DIN through Form DIR-5 on 24.04.2025 and filed a suo-motu adjudication application. The default continued for 807 days (07.02.2023 to 23.04.2025). After issuing show cause notice and granting hearing, the Adjudicating Officer imposed 25% of the maximum permissible penalty under Section 159, amounting to ₹1,13,250, considering the non-repetitive nature of default and absence of public injury. The penalty is payable within 90 days, with a right of appeal to the Regional Director.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Bangalore
Registrar Of Companies, ‘E’ Wing, 2nd Floor, Kendriya Sadana, Kormangala, Bangalore, Karnataka, India, 560034
Phone: 080-25633105,080-25537449
E-mail: roc.bangalore@mca.gov.in
Order ID: PO/ADJ/02-2026/BL/01699 Dated: 27/02/2026
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. Individual details:
In the matter relating to ANITHA BABU MACCAM ——
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 – Mrs. Anitha Babu Makum Naresh, Director (DIN: 07902535) has filed a suo-motu adjudication application for violation of section 155 of the Act read with Rule 11 of Companies (Appointment of Directors) Rules, 2014. It is seen from the application that Mrs. Anitha Babu Makum Naresh obtained her first DIN (Director Identification Number) (No. 07902535) on 09.08.2017 for getting appointed in the company ISA IMPEX PRIVATE LIMITED, but did not get appointed due to personal reasons. Further, she obtained her second DIN (No. 10043929) on 07.02.2023 to be appointed in the same company inadvertently due to certain discrepancies in her name in her already existing first DIN.
Mrs. Anitha Babu Makum Naresh, upon realisation of the mistake and violation committed, applied to surrender her second DIN vide DIR-5 SRN AB3625594 and this adjudication application has been filed for violation of the provisions of section 155 of the Act.
In view of the above, Mrs. Anitha Babu Makum Naresh has violated the provisions of section 155 of the Act for a duration of 807 days i.e. from 07.02.2023 to 23.04.2025 and is liable for penalty under the provisions of section 159 of the Act.
2. The Director asked for a hearing and same was provided. The order is issued based on the application, notice for adjudication, replies received and submission made at the time of hearing.
E. Order:
1. Mrs. Anitha Babu Makum Naresh, Director (DIN: 07902535) has filed a suo-motu adjudication application for violation of section 155 of the Act read with Rule 11 of Companies (Appointment of Directors) Rules, 2014. It is seen from the application that Mrs. Anitha Babu Makum Naresh obtained her first DIN (Director Identification Number) 07902535 on 09.08.2017 for getting appointed in the company ISA IMPEX PRIVATE LIMITED, but she did not get appointed due to personal reasons. Further, she obtained her second DIN 10043929 on 07.02.2023 to be appointed in the same company inadvertently due to certain discrepancies in her name in her already existing first DIN.
However, the Director has come to the realization that the acquisition of DIN 10043929 was in contravention of the Companies Act, 2013. Mrs. Anitha Babu Makum Naresh, upon realisation of the mistake and violation committed, applied in e-form DIR-5 vide SRN AB3625594 dated 24.04.2025 for rectification of the violation and for surrendering the second DIN obtained by her. This application has been filed for violation of the provisions of section 155 of the Act.
In view of the above, Mrs. Anitha Babu Makum Naresh has violated the provisions of section 155 of the Act for a duration of 807 days i.e. from 07.02.2023 to 23.04.2025 and is liable for penalty under the provisions of section 159 of the Act.
Pursuant to the adjudication application filed by the Director, show cause notice dated 30.12.2025 was sent to the director through e-Adjudication module, through email and through speed post. Subsequently, e-hearing notice was sent to her in which hearing was scheduled on 27.02.2026. Same was attended by Adv Ashik G Swamy, Advocate and authorized representative who reiterated the submissions as per the adjudication application filed and prayed for lesser penalty. This order is issued based on the application, notice for adjudication, replies received and submission made during hearing.
It is established that there is a violation of section 155 of the Act for the duration of 07.02.2023 to 23.04.2025 i.e. 807 days which is punishable under section 159 of the Act which provides for a maximum one-time penalty of fifty thousand rupees and further maximum penalty of five hundred rupees for each day after the first during which the default continues.
Therefore, having considered the facts and circumstances of the case and the submissions made by the director through his authorised representative as detailed above, and in exercise of the powers vested under section 454(3)(a) of the Companies Act 2013, I do hereby impose 25% of the maximum penalty in the following manner on the director considering the nature of default, its non-repeating nature and no injury caused to public interest in accordance with provisions of Rule 3(12) of the Companies (Adjudication of Penalties) Rules, 2014.
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
|
ANITHA BABU MACCAM having DIN as 07902535 | 113250 | 0 | 453000 |
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 Bangalore 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.
Manoj Bang,
Registrar of Companies
ROC Bangalore
