Gujarat ROC Adjudication order for violation of Section 92(4) & 137(1) of the CA 2013 in the matter of M/S HCBB Industry Private Limited
👉 Total penalty imposed for non filing of Annual return: Rs. 357,000/-
👉Total penalty imposed for non filing of financial statements: Rs. 364300/-
👉 ROC further directed to file overdue Annual Return & Financial statements with applicable/additional fees, failing which proceeded u/s 454A of CA 2013
Refer Section 454A. Penalty for repeated default.
Section 454A. Where a company or an officer of a company or any other person having already been subjected to penalty for default under any provisions of this Act, again commits such default within a period of three years from the date of order imposing such penalty passed by the adjudicating officer or the Regional Director, as the case may be, it or he shall be liable for the second or subsequent defaults for an amount equal to twice the amount of penalty provided for such default under the relevant provisions of this Act.