Penalty Imposed on MCPI Private Limited for Incorrect AOC-4 XBRL Filing — ROC Kolkata Adjudication Order
Overview of the Adjudication
The Registrar of Companies, Kolkata (ROC Kolkata I) issued an adjudication order dated 30th June 2026 bearing Order ID PO/ADJ/06-2026/WB/02460, imposing penalties on a Kolkata-based private limited company and its certifying director for filing Form AOC-4 XBRL containing incorrect Annual General Meeting (AGM) dates. The proceedings were initiated under Section 454 of the Companies Act, 2013 for violation of Section 450 read with Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014.
Details of the Company and Noticees
| Particulars | Details |
|---|---|
| Company Name | MCPI Private Limited |
| CIN | U24299WB1997PTC088796 |
| Registered Office | Bengal Eco Intelligent Park, Tower-1, Block-EM, Plot No-3, Salt Lake City, Sector-V, 3rd Floor, Kolkata, West Bengal – 700091 |
| Certifying Director (Noticee) | Debi Prasad Patra (DIN: 00067269) |
Legal Framework
Appointment of the Adjudicating Officer
The Ministry of Corporate Affairs, through Gazette Notification No. S.O. 698(E) dated 10/02/2026, appointed the Registrar of Companies, Kolkata I as the Adjudicating Officer under Section 454 of the Companies Act, 2013, read with the Companies (Adjudication of Penalties) Rules, 2014, for the purpose of adjudging penalties under the Act.
Relevant Statutory Provisions
Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 casts a clear obligation on the authorized signatory and the certifying professional:
"The authorized signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the e-form contents and correctness of the enclosures attached with the electronic form."
Section 450 of the Companies Act, 2013 provides the penal consequence for contraventions where no separate punishment is prescribed elsewhere in the Act:
"If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall be 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."