The Registrar of Companies (ROC), Kolkata II imposed penalties under Section 450 of the Companies Act, 2013 on a company and its authorized signatory for filing incorrect particulars in Form AOC-4 for the financial year 2023-24. The company admitted that while filing the form on 1 October 2024, the financial year details were incorrectly mentioned as “01.04.2023 to 01.04.2024” instead of “01.04.2023 to 31.03.2024.” The company subsequently filed Form GNL-1 requesting that the incorrect filing be marked defective, stating that the error occurred inadvertently. ROC held that statutory filings in the MCA electronic registry are public records relied upon by regulators and stakeholders, and incorrect filings violate Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014. The authority clarified that seeking administrative rectification does not erase the completed contravention. Consequently, penalties of ₹10,000 each were imposed on the company and the authorized signatory, along with directions to rectify the defect and complete compliance through the MCA portal.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Kolkata II
3rd Floor Plot No.IIIF/16, in AA-IIIF Rajarhat, New Town, Akandakeshari, Kolkata, West Bengal, India, 700135
Phone: 033-22877390
E-mail: roc.kolkata2@mca.gov.in
Order ID: PO/ADJ/05-2026/WR/02262 | Dated: 21/05/2026
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. 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, 2014 for adjudging penalties under the provisions of this Act.
B. Company details:
In the matter relating to MAHAPRABHU HIMGHAR PRIVATE LIMITED [herein after known as Company] bearing CIN U74900WB2013PTC195807, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at VILL /P.O- SUREKALNA P.S-JAMALPUR NA BURDWAN BARDHAMAN WEST BENGAL INDIA 713408
Individual details:
In the matter relating to JAYABRATA PAL ____
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: AC1311164 along with Board resolution and letter request to mark defective STP approved e-form AOC-4 Vide SRN: F99919896 for the financial Year 2023-24. In the reason ?Form No. AOC-4 vide SRN NO.-F99919896 dated 01.10.2024 filed with wrong details relates to financial year to which financial statements relate from 01.04.2023 to 31.03.2024 was in advertently mentioned as from 01.04.2023 to 01.04.2024″
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. As accused selected not schedule e-hearing
E. Order:
1. The Company filed AOC-4 Vide SRN: F99919896 for the financial Year 2023-24 (impugned e-form). Upon examination / on the Company’s own admission, it is found that the impugned e-form was filed with incorrect particulars and/or incorrect/defective attachment(s), as stated Form No. AOC-4 vide SRN NO.-F99919896 dated 01.10.2024 filed with wrong details relates to financial year to which financial statements relate from 01.04.2023 to 31.03.2024 was in advertently mentioned as from 01.04.2023 to 01.04.2024.” The Company has accepted the above defect/mistake and has requested that the impugned e-forms be marked as defective and/or that it be treated as an incorrect filing, vide Form No. GNL-1 vide SRN: AC1311164. Accordingly, a Show Cause Notice No. SCN/ADJ/04-2026/WR/04170 dated 24/04/2026 was issued to: MAHAPRABHU HIMGHAR PRIVATE LIMITED having CIN as U74900WB2013PTC195807, JAYABRATA PAL having DIN as 06630900 being the signatory of the impugned e-form. In response, reply dated 28/04/2026 was received wherein the notice (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. JAYABRATA PAL having DIN as 06630900 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.
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 | MAHAPRABHU HIMGHAR PRIVATE LIMITED having CIN as U74900WB2013P TC195807 | 10000 | 0 | 200000 | |
| 2 | JAYABRATA PAL having DIN as 06630900 | 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.
Sanjay Sardar,
Registrar of Companies
ROC Kolkata II
