Delhi ROC order for violation of Section 92 (4) & 137(3) of CA, 2013 imposing no penalty by applying amended provisions of Section 454(3) in the case of Central Cottage Industry Corporation of India Ltd. Order dated-13th Jan 2022

Delhi ROC order for violation of Section 92 (4) & 137(3) of CA, 2013 imposing no penalty by applying amended provisions of Section 454(3) in the case of Central Cottage Industry Corporation of India Ltd. Order dated-13th Jan 2022

Applying amended Proviso of section 454(3) of C A, 2013 w.e.f.dated 22 Jan 2021 imposing no penalty

Reference of Proviso of section 454(3) of C A, 2013

Provided that in case the default relates to non-compliance of sub-section (4) of section 92 or sub-section (1) or sub-section (2) of section 137 and such default has been rectified either prior to, or within thirty days of, the issue of the notice by the adjudicating officer, no penalty shall be imposed in this regard and all proceedings under this section in respect of such default shall be deemed to be concluded.

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