ROC Cuttack Adjudication Order: Penalty Under Section 12(8) for Failure to Maintain Registered Office — Swarnarekha Vyapaar Private Limited
Background and Overview
The Registrar of Companies, Cuttack, exercising adjudicatory authority under Section 454 of the Companies Act, 2013, passed a penalty order against Swarnarekha Vyapaar Private Limited and its directors for contravening the mandatory registered office maintenance requirement prescribed under Section 12(1) of the Companies Act, 2013. The adjudication arose from a straightforward but consequential observation — two official communications dispatched by the ROC to the company's recorded registered office address were returned undelivered, bearing the postal remark "no such addressee."
This order, bearing Order ID: PO/ADJ/06-2026/CT/02441, was passed on 30th June 2026 by the Registrar of Companies, ROC Cuttack, and carries significant implications for small companies and their directors regarding the obligation to maintain a functional, communicable registered office at all times.
Appointment of Adjudicating Officer
The Ministry of Corporate Affairs, through Gazette Notification No. S.O. 698(E) dated 10/02/2026, appointed the undersigned Registrar of Companies as the Adjudicating Officer under Section 454 of the Companies Act, 2013, read with the Companies (Adjudication of Penalties) Rules, 2014. This appointment empowers the officer to adjudge and impose penalties for violations of the provisions of the Act.
Company and Individual Details
Company Profile
| Detail | Information |
|---|---|
| Company Name | Swarnarekha Vyapaar Private Limited |
| CIN | U51109OD2007PTC046211 |
| Registered Office | Khata No-758/484, Plot No-1300/3090, Piligrim Road, College Square, Cuttack Sadar, Cuttack, Orissa – 753003 |
Directors / Officers in Default
- Sujeet Arya (DIN: 02785833)
- Sharika Arya (DIN: 02785857)
Applicable Legal Provisions
Section 12(1) — Obligation to Maintain Registered Office
Section 12(1) of the Companies Act, 2013 mandates that:
"A company shall, within thirty days of its incorporation and at all times thereafter, have a registered office capable of receiving and acknowledging all communications and notices as may be addressed to it."
This is not a procedural formality — it is a continuous statutory obligation. The registered office must remain operational and capable of receiving correspondence at all times, without any interruption.
Section 12(8) — Penalty for Contravention
Section 12(8) of the Companies Act, 2013 prescribes the following consequence for non-compliance:
"If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees."
Section 446B — Reduced Penalty for Small Companies
Section 446B of the Companies Act, 2013 provides relief to small companies, one-person companies, and start-ups by prescribing a reduced penalty — typically half the penalty otherwise applicable — subject to the maximum ceiling prescribed under the relevant provision.