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<h1>Mandatory sentencing factors for Companies Act offences-company size, business type, public harm, default nature, repeat breaches-must guide penalties</h1> Prescribes mandatory sentencing considerations for courts and Special Courts when determining the quantum of fine or term of imprisonment for offences under the Companies Act, 2013. The adjudicating court must have due regard to specified factors, namely the company's size, the nature of its business, the extent of injury to public interest, the nature of the default, and whether the default is repeated. This standardises punishment determination by requiring these factors to be weighed in fixing penalties, thereby linking sentencing severity to company characteristics, the seriousness and impact of the contravention, and recidivism.