ROC Kolkata Imposes Penalty on Company and Director for Filing Form AOC-4 with Incorrect Director Particulars
Overview of the Adjudication Order
The Registrar of Companies, Kolkata (ROC Kolkata I) has issued an adjudication order penalising a private limited company and its certifying director for submitting a statutory e-form containing erroneous information. The order was passed under Section 454 of the Companies Act, 2013, addressing a contravention of Section 450 read with Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014. The case serves as a significant reminder that accuracy in statutory electronic filings is a non-negotiable compliance obligation, and that subsequent rectification requests do not undo the liability that crystallises upon submission of an incorrect form.
Details of the Company and Individual Involved
| Particulars | Details |
|---|---|
| Company Name | Hexa Tours & Travels Private Limited |
| CIN | U63040WB2012PTC184349 |
| Registered Office | Park NX, Unit No. 805, 8th Floor, 43, Rafi Ahmed Kidwai Road, Park Street, Kolkata, West Bengal – 700016 |
| Director (Noticee) | Latibur Rahaman Khan (DIN: 10125171) |
| Order ID | PO/ADJ/06-2026/WB/02461 |
| Order Date | 30/06/2026 |
Appointment of the Adjudicating Officer
The Ministry of Corporate Affairs, through Gazette Notification No. S.O. 698(E) dated 10/02/2026, designated the undersigned officer as the Adjudicating Officer under Section 454 of the Companies Act, 2013, read with the Companies (Adjudication of Penalties) Rules, 2014, conferring authority to adjudge and impose penalties for contraventions under the Act.
Relevant Legal Provisions
Section 450 – Companies Act, 2013
This is the residual penalty provision applicable where a specific penalty is not prescribed under any other provision of the Act. It reads:
"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."
Rule 8(3) – Companies (Registration Offices and Fees) Rules, 2014
"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."
This rule places a clear and unambiguous duty on the certifying parties — both the authorised signatory and the certifying professional — to ensure that every detail entered in an electronic form, along with its attachments, is accurate at the time of submission.