Insertion of new section 446A

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....ter section 446 of the principal Act, the following sections shall be inserted, namely:- Factors for determining level of punishment "446A. The court or the Special Court, while deciding the amo....

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....Act, if a One Person Company or a small company fails to comply with the provisions of sub-section (5) of section 92, sub-section (2) of section 117 or sub-section (3) of section 137, such company and....