ROC Kolkata II Imposes Penalty on Company and Signatory for Erroneous AOC-4 Submission
Background and Overview
The Registrar of Companies (ROC), Kolkata II has passed an adjudication order imposing monetary penalties on a private limited company and its authorized signatory for filing Form AOC-4 containing incorrect particulars pertaining to the financial year 2023-24. The contravention was adjudicated under Section 450 of the Companies Act, 2013, with the adjudicating authority exercising powers conferred by Section 454 of the same Act.
This order serves as a significant reminder to companies and their officers that statutory e-filings on the MCA portal constitute public records, and that even clerical or inadvertent errors in such filings can attract penal consequences under the Companies Act, 2013.
Case Details
| Particulars | Details |
|---|---|
| Order ID | PO/ADJ/05-2026/WR/02262 |
| Date of Order | 21/05/2026 |
| Adjudicating Authority | Registrar of Companies, ROC Kolkata II |
| Company | Mahaprabhu Himghar Private Limited |
| CIN | U74900WB2013PTC195807 |
| Registered Office | Vill/P.O- Surekalna, P.S-Jamalpur, NA Burdwan, Bardhaman, West Bengal – 713408 |
| Signatory Penalized | Jayabrata Pal (DIN: 06630900) |
Appointment of Adjudicating Officer
The Ministry of Corporate Affairs, through Gazette Notification No. S.O. 698(E) dated 10/02/2026, appointed the undersigned 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 provisions of the Act.
Legal Framework Governing the Case
Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014
The foundational compliance obligation at the heart of this matter is Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014, which provides that:
"The authorized signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form."
This rule places a direct and non-delegable responsibility on the authorized signatory and the certifying professional to ensure that the content of every e-form filed on the MCA portal is accurate and complete in all material respects.
Section 450 of the Companies Act, 2013
Section 450 of the Companies Act, 2013 prescribes the penalty for general contraventions, i.e., breaches for which no specific punishment is provided elsewhere in the Act. The relevant extract reads: