{"id":212332,"date":"2019-03-21T09:00:15","date_gmt":"2019-03-21T03:30:15","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=212332"},"modified":"2019-04-12T12:28:10","modified_gmt":"2019-04-12T06:58:10","slug":"nclat-company-and-its-directors-to-be-treated-equally-while-imposing-fine-for-delay-in-filing-cost-audit-report","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/21\/nclat-company-and-its-directors-to-be-treated-equally-while-imposing-fine-for-delay-in-filing-cost-audit-report\/","title":{"rendered":"NCLAT | Company and its directors to be treated equally while imposing fine for delay in filing Cost Audit Report"},"content":{"rendered":"

National Company Appellate Tribunal (NCLAT):\u00a0<\/strong>A Bench of Justice S.J. Mukhopadhaya, Chairperson and Justice A.I.S. Cheema, Member (Judicial) held that the company and the directors have to be treated equally while imposing fine for delay in filing Cost Audit Report.<\/p>\n

The appeal was filed against the order of National Company Law Tribunal (New Delhi). There was a delay in filing of Cost Audit Report by the defaulting Company for the years 2013-14, 2014-15 and 2015-16. The Registrar of Companies initiated prosecution under Section 233-B(11) of the Companies Act, 1956. The Company moved an application for compounding\u00a0of offence. However, NCLT imposed fine on the Company as well as its directors.<\/p>\n

Ankit Totuke, Advocate appearing for the appellants argued that NCLT imposed maximum fine of Rs 1 lakh on the directors as prescribed under Section 148(8) read with 147(1) of the Companies Act, 2013. However, in contrast, the fine imposed on the Company was only 20% of the maximum fine, i.e. only Rs 1 lakh out of a maximum of Rs 5 lakhs.<\/p>\n

The Appellate Tribunal perused the relevant provision in this regard, viz. Section 147(1) of the Companies Act, 2013 and stated, “Considering the above provision and the fine as imposed we find substance in the argument of the learned counsel for the appellants that the Company and the Directors have not been treated equally.”<\/strong><\/p>\n

Therefore, the High Court modified the impugned order and reduced the fine imposed on the directors to 20% of the maximum fine. [Goyal Vegoils Ltd. v. Registrar of Companies, 2019 SCC OnLine NCLAT 149<\/b><\/a>, decided on 19-03-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

National Company Appellate Tribunal (NCLAT):\u00a0A Bench of Justice S.J. Mukhopadhaya, Chairperson and Justice A.I.S. 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Mukhopadhaya, Chairperson and Justice Bansi Lal Bhat, Member (Judicial) dismissed an appeal filed seeking reduction in penalty imposed on the defaulting company and its Directors. The penalty was imposed on the company and its Directors for defaulting\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":222275,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/19\/company-law-committee-2019-submits-its-report-to-finance-minister\/","url_meta":{"origin":212332,"position":2},"title":"Company Law Committee-2019 submits its report to Finance Minister","author":"Bhumika Indulia","date":"November 19, 2019","format":false,"excerpt":"The Committee took note of the progress made consequent to the Companies (Amendment) Act, 2019, which had resulted in de-criminalisation of 16 minor procedural\/technical lapses under the Companies Act, 2013 into \u2018civil wrongs\u2019, and adopted a principle-based approach to further remove criminality, in case of defaults which can be determined\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":225911,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/19\/nclat-nclts-order-of-barring-an-auditor-for-5-years-on-grounds-of-misusing-his-position-held-unsustainable\/","url_meta":{"origin":212332,"position":3},"title":"NCLAT | NCLT\u2019s order of barring an auditor for 5 years on grounds of misusing his position, held –Unsustainable","author":"Bhumika Indulia","date":"February 19, 2020","format":false,"excerpt":"National Company Law Appellate Tribunal (NCLAT): The Bench comprising of Justice Jarat Kumar Jain (Judicial) and Balvinder Singh (Technical) and Dr Ashok Kumar Mishra (Technical), Members, while allowing the present appeal held that NCLT\u2019s order of barring an auditor from auditing for 5 years and misusing his position as --\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256633,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/02\/mca-extends-deadline-for-filing-cost-audit-report-to-the-board-of-directors\/","url_meta":{"origin":212332,"position":4},"title":"MCA extends deadline for filing cost audit report to the board of directors","author":"Prachi Bhardwaj","date":"November 2, 2021","format":false,"excerpt":"The Ministry of Corporate Affairs has extended the last date of filing of the Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014 to 31st November 2021 vide notification dated October 29, 2021. This measure has been taken due\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-161.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-161.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-161.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-161.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-161.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242897,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/28\/key-highlights-of-the-companies-amendment-act-2020\/","url_meta":{"origin":212332,"position":5},"title":"Key Highlights of the Companies (Amendment) Act, 2020","author":"Bhumika Indulia","date":"January 28, 2021","format":false,"excerpt":"by Tanvi Singh\u2020","rel":"","context":"In "Law made Easy"","block_context":{"text":"Law made Easy","link":"https:\/\/www.scconline.com\/blog\/post\/category\/law-made-easy\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/Companies-Act.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/Companies-Act.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/Companies-Act.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/Companies-Act.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/Companies-Act.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/212332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=212332"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/212332\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/153604"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=212332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=212332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=212332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}