The Registrar of Companies, Pune, issued an order dated 18.06.2026 under Section 454 of the Companies Act, 2013 for adjudication of penalty relating to a violation of Section 159 arising from non-compliance with Section 155 of the Companies Act, 2013. The matter concerned a suo motu application by Rohitesh Nagda, who stated that he had been allotted DIN 07052015 on 23.12.2014 and subsequently obtained DIN 09260877 on 30.07.2021 during incorporation of a new company, submitting that he was unaware of the earlier allotment and that the second DIN was obtained inadvertently and without malafide intention. The applicant accepted the default, sought leniency, and referred to voluntary disclosure and adjudication orders passed by other adjudicating authorities. The Adjudicating Officer found a violation of Section 155 for the period from 30.07.2021 to 04.10.2025, the date of filing Form DIR-5 for surrender of the second DIN. Exercising powers under Section 454(3)(a), the Adjudicating Officer imposed a penalty of ₹2,03,375 on Rohitesh Nagda, directed payment and rectification within 90 days, and specified the appeal procedure under Section 454.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Pune
PCNTDA Green Building, BLOCK A, 1st & 2nd Floor , Near Akurdi Railway Station, Akurdi, Pune, Maharashtra, India,
411044
Phone: 020-27651375,020-27651378
E-mail: roc.pune@mca.gov.in
Order ID: PO/ADJ/06-2026/PU/02344 | Dated: 18/06/2026
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. 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. Individual details:
In the matter relating to ROHITESH NAGDA
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 – The Applicant has filed suo-moto application under Section 454 of the Companies Act, 2013 read with Rule 3 of the Companies (Adjudication of Penalties) Rules, 2014 read with Section 155 of the Companies Act, 2013.
In the application, it is submitted in the application that Applicant, Mr. Rohitesh Balmukund Nagda possesses one DIN 07052015 which was allotted on 23.12.2014. The second DIN 09260877 was allotted on 30.07.2021 during the incorporation of a new company. It is submitted in the application that he was unaware of the earlier allotted DIN. The allotment of second DIN was inadvertent & without any malafide intention and was unaware of the existence of the first DIN at the time of application. In terms of Section 155 of the Act, no individual, who has already been allotted a DIN shall apply for, obtain or posses another DIN. Thus, the applicant is in default of provisions of Section 155 of the Act for which he is liable u/s 159 of the Companies Act, 2013.
Accordingly, you are hereby called upon to show cause as to why penal action under Section 454 of the Company Act, 2013 should not be initiated for the alleged violation of the provisions of the section 155 of the Companies Act, 2013 and you may submit objections/ reply, if any
2. The company and the officers in default have not requested for e-hearing and the Adjudicating Officer is also of the view that the e-hearing is not required in the instant case.
E. Order:
1. (a) Applicant has filed suo-moto application under Section 454 of the Companies Act, 2013 for violation of Section 155 of the Companies Act, 2013. Accordingly, a Show Cause notice bearing ID: SCN/ADJ/10-2025/PU/02709 was issued to ROHITESH NAGDA having DIN 09260877 (hereinafter referred to as the Noticee) under Section 454 of the Act for default under Section 155 of the Act on account having more than one DI Ns. A reply of the noticee to the said Show Cause Notice was received on the email as reply could not be filed on e-Adjudication portal due to technical issues.
(b) The noticee, in the reply, has accepted the default and further submitted that the default occurred inadvertently and without any malafide. The notice has further submitted that due care will be taken henceforth to ensure full compliance. The Applicant has requested for leniency in view of the unintentional nature of the default and his voluntary disclosure and has also referred to the adjudication orders passed by other adjudicating authorities.
(c) From the application and the record at hand, it is seen that there is a violation of section 155 of the Act for the duration of 30.07.2021 to 04.10.2025 (date of filing of Form DIR-5 for surrender of the second DIN).
(d) Therefore, having considered the facts and circumstances of the case and the submissions made in the application, 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 on the Noticee in following manner.
2. The details of penalty imposed on the company, officers in default and others are shown in the table below:
| (A) | Name of person | Rectification of | Penalty Amount | Additional Penalty | Maximum limit for |
| on whom penalty imposed (B) | Default required (C) | (D) | (E) (*Per day of continuing default i.e. date of rectification of default less order issue date) | Penalty (F) | |
| 1 | ROHITESH NAGDA having DIN as 09260877 |
|
203375 | 0 | 813500 |
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 Navi Mumbai 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.
Parvez Naikwadi,
Registrar of Companies
ROC Pune
