The Registrar of Companies (ROC) in Ahmedabad has imposed a penalty on TREE TOP RESORTS AND SPA PRIVATE LIMITED for violating Section 12(8) of the Companies Act, 2013. This section penalizes companies that fail to comply with the requirements for maintaining a registered office. The issue came to the ROC’s attention after a complaint was filed on March 17, 2025. Following the complaint, the ROC sent a letter to the company’s registered address, which was returned as undelivered. This confirmed that the company was not maintaining its registered office as required by law.
The company’s authorized representative later stated that the registered office had already been changed and the relevant e-form (INC-22) was filed on April 11, 2025. Despite this, the ROC determined that a period of default existed from May 15, 2025, when the ROC’s letter was returned, until the date of the order. As a result, the ROC imposed a penalty of ₹100,000 on the company and ₹100,000 each on its directors, Mamtaben Mahendragiri Goswami and Harnambharti Ghanshyambharti Goswami.
The order directs the company and its directors to pay the penalties within 90 days. The penalties for the directors are to be paid from their personal sources. The order also notes that any appeal against the decision can be filed with the Regional Director in Ahmedabad within 60 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Ahmedabad
Registrar Of Companies, ROC Bhavan , Opp Rupal Park Society, Behind Ankur Bus Stop, Naranpura, Ahmedabad, Gujarat, India, 380013
Phone: 079-27438531, E-mail: roc.ahmedabad@mca.gov.in
Order ID: PO/ADJ/08-2025/AD/00586 Dated: 13/08/2025
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 12(8) 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 TREE TOP RESORTS AND SPA PRIVATE LIMITED [herein after known as Company] bearing CIN U55101GJ2009PTC056474, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at Top3 Multiplex, Plot No. 04 A/B Near Talaja Jakat Naka, Talaja Road Adhewada Bhavnagar Bhavnagar Gujarat India 364002
Individual details:
In the matter relating to MAMTABEN MAHENDRAGIRI GOSWAMI [herein after known as individual] having DIN 02170430 and having its address at 8 TAKHTESHWAR PLOT ASHISH BHAVNAGAR Gujarat India 364001
In the matter relating to HARNAMBHARTI GHANSHYAMBHARTI GOSWAMI [herein after known as individual] having DIN 09747697 and having its address at ———-Gujarat India 364002
C. Provisions of the Act:
If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees
D. Facts about the case:
1. Default committed by the officers in default/noticee – This office had received a complaint from the stakeholder on 17.03.2025, in this regard, this office had issued letter No. ROC-GJ/Complaint/ABAD/2024/659 dated 15.05.2025 to the company. However, the said letter was undelivered and returned back. Thus, the company is not maintaining its registered office and violated the Provisions of Section 12(1) of the Companies Act, 2013. Hence, the company, its directors/Officers in defaults are liable to penalty provisions of Section 12(8) of the Companies Act, 2013. The period of default from 15.05.2025 to till date.
2. As per rules
E.Order:
1. This office had issued letter to the company on 15.05.2025 which was returned back undelivered. However, it was submitted by the authorized representative of the company that the company had already changed the registered office pursuant to filing of INC-22 vide SRN AB3355240 dated 11.04.2025.
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 | TREE TOP RESORTS AND SPA PRIVATE LIMITED having CIN as U55101GJ2009P TC056474 | 0 | 0 | 100000 | |
| 2 | MAMTABEN MAHENDRAGIRI GOSWAMI having DIN as 02170430 | 0 | 0 | 100000 | |
| 3 | HARNAMBHARTI GHANSHYAMBH ARTI GOSWAMI having DIN as 09747697 | 0 | 0 | 100000 |
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 te 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 Ahmedabad 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.
Keerthi Narayana,
Registrar of Companies
ROC Ahmedabad
