ROC Kolkata Penalty for Failure to File Annual Return under Section 92(4)

Background and Context

The Registrar of Companies, Kolkata has passed an adjudication order under Section 454 of the Companies Act, 2013 against PINGAL SALES PRIVATE LIMITED and its directors for non-compliance with the statutory requirement of filing the annual return for the financial year 2019-20.

The non-filing of the annual return within the prescribed timelines amounts to a violation of Section 92(4) of the Companies Act, 2013, attracting monetary penalties both for the company and for every officer in default.

This order highlights the increasing emphasis by the Ministry of Corporate Affairs on strict enforcement of compliance obligations, particularly relating to filing of annual returns and financial statements.

Appointment of Adjudicating Officer

The Ministry of Corporate Affairs, by Gazette Notification No. S.O. 698(E) dated 10/02/2026, appointed the Registrar of Companies, Kolkata as the Adjudicating Officer in terms of Section 454 of the Companies Act, 2013.

This appointment is made in exercise of powers under:

  • Section 454 of the Companies Act, 2013, and
  • Companies (Adjudication of Penalties) Rules, 2014

The Adjudicating Officer is empowered to:

  1. Examine alleged non-compliances under the Act
  2. Determine whether a default has occurred
  3. Impose penalties as prescribed under the relevant provisions

The present order is passed in exercise of this adjudicatory power.

Details of the Company and Individuals Involved

Company Information

  • Name: PINGAL SALES PRIVATE LIMITED
  • CIN: U51109WB2007PTC114316
  • Registered Office Address:
    7, GRANT LANE, 2ND FLOOR, ROOM NO.- 218 NA
    KOLKATA
    KOLKATA
    WEST BENGAL
    INDIA 700012

The company is registered under the provisions of the Companies Act, 1956/2013 and is required to comply with all annual filing norms applicable to private companies.

Directors / Officers in Default

The order specifically refers to the following individuals as officers in default:

  • BIJAY SINGH (DIN 07025253)
  • BOTUK SINGH (DIN 07025622)

These individuals, being part of the company’s management, have been held responsible for the lapse in statutory filing of the annual return for FY 2019-20.

Requirement under Section 92(4)

Section 92(4) of the Companies Act, 2013 mandates that:

“Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held together with the statement specifying the reasons for not holding the annual general meeting, with such fees or additional fees as may be prescribed, within the time as specified, under Section 403.”

In simpler terms, this implies:

  • The annual return must be filed within 60 days of the AGM date.
  • If the AGM is not held, the return must still be filed within 60 days of the date on which the AGM ought to have been held, along with reasons for non-holding.
  • The filing must be accompanied by the prescribed fees or additional fees under Section 403.

Penalty Provision for Default

The adjudication order also recites the penalty structure for default in filing the annual return: