https://www.taxtmi.com/caselaws?id=98508 A company's obligation to notify a change in directors was treated as a separate statutory duty from filing the annual return, so disclosure in the annual return did not cure non-compliance with the distinct notice requirement and liability under the penal provision remained. An additional fee for delayed filing was characterised as a revenue charge, not a criminal penalty, so article 20(1) of the Constitution was not attracted. That fee could also be levied where the filing occurred after the provision came into force, even if the underlying default arose earlier, because the charge attached to the later presentation for registration. en-us Wed, 10 Jan 1968 00:00:00 +0530 Fri, 20 Jan 2012 18:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98508 A company's obligation to notify a change in directors was treated as a separate statutory duty from filing the annual return, so disclosure in the annual return did not cure non-compliance with the distinct notice requirement and liability under the penal provision remained. An additional fee for delayed filing was characterised as a revenue charge, not a criminal penalty, so article 20(1) of the Constitution was not attracted. That fee could also be levied where the filing occurred after the provision came into force, even if the underlying default arose earlier, because the charge attached to the later presentation for registration. Case-Laws Companies Law Wed, 10 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98508