Kazna izrečena od strane MCA-a za razmak veći od 120 dana između sastanaka odbora

Dana 29. listopada 2024., registar trgovačkih društava za sjeveroistočnu regiju izdao je nalog u vezi s tvrtkom Ispat Sheets Limited kojom se kažnjava tvrtka i njeni direktori zbog nepoštivanja odjeljka 173(1) Zakona o trgovačkim društvima iz 2013. Ovo odjeljak nalaže da svaka tvrtka mora održati najmanje četiri sastanka odbora godišnje, s ne više od 120 dana između sastanaka. Istragom koju je pokrenulo Ministarstvo korporativnih poslova utvrđeno je da tvrtka nije ispunila ovaj uvjet, posebno ističući razmak od 127 dana između sastanaka u poslovnoj godini 2018.-2019. Tvrdnja tvrtke o administrativnoj pogrešci smatrana je neprihvatljivom jer nije dostavljena popratna dokumentacija. Slijedom toga, tvrtka je kažnjena s 10.000 INR, dok je svaki od trojice direktora, identificiranih kao Hira Nand Jha, Naba Kumar Pal i Om Prakash Jha, također kažnjen s po 10.000 INR. Ukupna kazna iznosila je 40.000 dinara. Plaćanje se mora izvršiti u roku od 90 dana, a žalba je dopuštena u roku od 60 dana od primitka narudžbe. Neplaćanje može dovesti do povećanih kazni, uključujući novčane i potencijalne zatvorske kazne za službenike koji ne plaćaju. GOVERNMENT OF INDIAMistry of Corporate AffairsOffice of Registrar of Companies, North Eastern Region1st Floor, BSNL Bhawan, Pan BazarGuwahati- 781001 Datoteka br. ROC/GHY/ADJ/ISPAT/454/2024-25/495 Datum: 29/10/2024 NAREDBA U PITANJU PRESUDE PREMA ODJELJKU 454(3) ZAKONA O TRGOVAČKIM DRUŠTVAMA, 2013. PROČITAN S PRAVILOM 3. PRAVILA O TVRTKAMA (ODREĐIVANJE KAZNI), 2014. ZBOG KRŠENJA ODJELJKA 173. ZAKONA O TVRTKAMA, 2013. PROČITAN S PRAVILIMA NAPRAVLJENO OD NJEGA . U PREDMETU ISPAT SHEETS LIMITED (CIN – U27107AS1988PLC002877) Imenovanje nadležnog tijela: – 1. Ministarstvo korporativnih poslova vidi svoju Obavijest u novinama br. A42011/112/ 2014-Ad. II od 24. ožujka 2015. imenovao je dolje potpisanog sudskim službenikom u izvršavanju ovlasti dodijeljenih prema članku 454. Zakona o trgovačkim društvima iz 2013. [hereinafter known as Act] čitati s Pravilima za tvrtke (dosuđivanje kazni), 2014. (Obavijest br. GSR 254(E) od 31. ožujka 2014.) za dosuđivanje kazni prema odredbama Zakona o trgovačkim društvima, 2013. 2. Tvrtka: M/s Ispat Sheets Limited (ovdje u daljnjem tekstu: tvrtka) je tvrtka sa sjedištem na adresi „KUĆNI BR. 36, SC Road By Lane-3 Athgaon Pukuripar, Kamrup, Guwahati-781001, Assam” i registrirano je prema odredbama Zakona o trgovačkim društvima, 1956/ 2013 22. veljače 1988. CIN Društva je U27107AS1988PLC002877. 3. Relevantne odredbe Zakona o trgovačkim društvima, 2013. Članak 173. stavak 1. Zakona o trgovačkim društvima, 2013. Svako društvo mora održati prvi sastanak Upravnog odbora u roku od trideset dana od datuma osnivanja, a nakon toga održati će najmanje četiri sastanka sastanke svog Upravnog odbora svake godine na takav način da između dva uzastopna sastanka Odbora ne smije proći više od stotinu dvadeset dana: Odjeljak 450. Zakona o trgovačkim društvima, 2013.: Kazna ako nije predviđena posebna kazna ili kazna Ako tvrtka ili bilo koji dužnosnik tvrtke ili bilo koja druga osoba krši bilo koju od odredbi ovog Zakona ili tamo donesenih pravila, ili bilo koji uvjet, ograničenje ili ograničenje podložno svakom odobrenju, sankcijama, pristanku, potvrdi, priznanju, uputama ili izuzeće u vezi s bilo kojim pitanjem koje je dodijeljeno, dano ili odobreno, a za koje nije predviđena nikakva kazna ili kazna drugdje u ovom Zakonu, tvrtka i svaki službenik tvrtke koji je u prekršaju ili takva druga osoba bit će [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.
Facts About the Case
The Ministry vide letter dated 27.02.2020 has given instruction to conduct inquiry u/s 206(4) of the Companies Act 2013, while conducting the inquiry the Inquiry Officer has pointed out that there was a violation of section 173(1) of the companies act ,2013.
Inquiry Officer/ROC has stated in its inquiry report- “Every company shall hold a minimum number of four meetings of its Board of Directors every year in such a manner that not more than one hundred and twenty days shall intervene between two consecutive meetings of the Board.
The dates mentioned in MGT-7 filed for FY 2018-2019 for Board meetings are 27/04/2018, 01/09/2018, 10/12/2018 and 04/03/2019, the gap between 27/04/2018 and 01/09/2018 is 127 days, the company has prima facie violated the provisions of Section 173 of the Companies Act, 2013.
The company reply that there has been a clerical mistake and date of Board Meeting was actually 07/05/2018 instead of 27/04/2018 is unacceptable as company has not submitted copy of board minutes of correct date i.e. 07.05.2018 as claimed by the company in its reply. Further, company has also not filed revised Annual Return on MCA Portal for FY 2018-19 showing correct date of board meetings.
Hence, there is prima facie non-compliance of Section 173 read with Section 450 of the Companies Act, 2013 for holding board meeting on 01.09.2018 beyond 120 days from last board meeting held on 27.04.2018 (as shown in Annual Return for FY 2018­19).
4. Show Cause Notice reply and Personal Hearing
Registrar of Companies, Guwahati being an adjudicating authority had issued notice of hearing dated 31.08.2023 by fixing the hearing on 20.09.2023 at 11.30 am, however no one appeared on the said date of hearing .
Since no reply has been received from the company and its directors for the Adjudication notice, this office had issued Adjudication Hearing Notice to the subject company and its directors on 14.10.2024 by fixing the hearing date as on 23.10.2024 at 11:30. AM. However, no one appeared for the hearing.
5. Order
Having considered the facts and circumstances of the case and after taking into accounts the factors above, it is concluded that the company and its directors have violated section 173(1) of the Companies Act, 2013 and are liable for penalty as prescribed U/s 450 of the Companies Act,2013.
I hereby imposed penalty on company and its officer in default as prescribed under Section 450 of the Companies Act,2013. The details of the penalty imposed on the company and Officer in default are given in the table below:

Violation of Section of the Companies Act 2013
Company/ Of ficers to whom penalty imposed
No. of days in default
Total Penalty (Minimum)
Maximum Limit for penalty  (Rs.)
Penalty imposed

2
3
4
5
6
7

Section 173(1) of the Companies Act,2013
Company
One time
Rs.10,000+ Rs.1000/-(in case of continuing contravention)
Rs. 2,00,000/-
Rs.10,000/-

Hira Nand Jha
One time
Rs.10,000+ Rs.1000/- (in case of continuing contravention)
Rs.50,000/-
Rs.10,000/-

Naba Kumar Pal
One time
Rs.10,000+ Rs.1000/ – (in case of continuingcontravention)
Rs. 50,000/-
Rs.10,000/-

Om Prakash Jha
One time
Rs.10,000+ Rs.1000/- (in case of continuingcontravention)
Rs. 50,000/-
Rs.10,000/-

Total
Rs.40,000

Therefore, in view of the above said violation, in exercise of the powers vested to the undersigned under section 454 (1) & (3) of the Companies Act, 2013 a penalty of Rs.10,000/-(Rupees one thousand) is imposed on the company and Rs. 10,000/ – (Rupees Ten thousand) is imposed on each officer in default.
6. The noticee shall pay the amount of penalty individually for the company and its officers from their personal sources/income by way of e-payment available on Ministry website mca.gov.in under “Pay Miscellaneous Fees” category in MCA fees and Payment Services under Rule 3(14) of Company (Adjudication of Penalties) (Amendment) Rules, 2019 within 90 days from the date of receipt of this order and copy of this Adjudication order and Challan/ SRN generated after payment of penalty through online mode shall be filed in INC-28 under the MCA portal without further reference.
7. On deposit of penalty through online and filing of INC-28 under MCA21 Portal, all proceedings under this section in respect of such default shall be deemed to be concluded in terms of first proviso of Sub-section 3 of Section 454 of the Companies Act, 2013 as the case may be.
8. However, Appeal against this order may be filed in writing with the Regional Director, North Eastern Region, Ministry of Corporate Affairs, 1ST Floor, BSNL Bhawan, Pan Bazar, Guwahati-781001, Assam, within a period of sixty days from the date of receipt of this order in Form ADJ setting forth the grounds of appeal and shall be accompanied by the certified copy of this order. [Section 454(5) & 454(6) of the Companies Act, 2013 read with the Companies (Adjudicating of Penalties) Rules, 2014 as amended by Companies (Adjudicating of Penalties) Amendment Rules, 2019]. 9. Također pozivamo vašu pozornost na članke 454(8) (i) i 454(8) (ii) Zakona o trgovačkim društvima iz 2013., koji navode da će u slučaju neplaćanja kazne, tvrtka biti kažnjena novčanom kaznom koja ne smije biti manja od dvadeset pet tisuća rupija, ali koja može doseći pet lakh rupija, a službenik koji propusti kaznit će se zatvorskom kaznom koja se može produžiti do šest mjeseci ili novčanom kaznom koja neće biti manja od dvadeset pet tisuća rupija, ali koja može se proširiti na jedan lakh rupija ili s oboje. (DIP NARAYAN CHOWDHURY) REGISTAR KOMPANIJA & REZULTAT MINISTARSTVA KORPORACIJSKIH POSLOVA GUWAHATI