https://www.taxtmi.com/caselaws?id=799405 Rule 87A(4)(c) permits recovery of Registrar of Companies' costs arising from an application or appeal for restoration of a company's name, unless otherwise directed. Because such costs have penal consequences, the amount must bear a rational relationship to actual costs incurred and be supported by a recorded computation or determination. Prolonged non-filing of financial statements, annual returns and income-tax returns remains a serious statutory default that cannot be excused by ignorance or oversight. However, an unsupported quantified restoration cost was found disproportionate and reduced. en-us Fri, 18 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799405 Rule 87A(4)(c) permits recovery of Registrar of Companies' costs arising from an application or appeal for restoration of a company's name, unless otherwise directed. Because such costs have penal consequences, the amount must bear a rational relationship to actual costs incurred and be supported by a recorded computation or determination. Prolonged non-filing of financial statements, annual returns and income-tax returns remains a serious statutory default that cannot be excused by ignorance or oversight. However, an unsupported quantified restoration cost was found disproportionate and reduced. Case-Laws Companies Law Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799405