TaxTMI 
TaxTMI 
2019 (1) TMI 873
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....e issued under Rule 12 of Registration of Offices and Fees Rules, 2014 issued by Respondent No.2 as ultra vires and unconstitutional to Article 20 of the Constitution of India and also for excessive use of power by Respondent no.2; b. Issue a writ of mandamus or any other appropriate writ order or directions to Respondent No.1 to 3 to accept Form SH-7 of the Petitioner with, fee and additional fee as per Schedule X of the Companies Act, 1956 for period of delay occurring prior to the commencement of Companies Act, 2013 and thereafter as per the provision of the Companies Act, 2013; and/or c. pass such further order or directions as this Hon'ble Court may deem just and proper in the circumstances of the case." 2. It is t....
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....he new fee, which have been framed in the year 2014. In substance, it is his submission that no person can be convicted of any offence, except for violation of law in force at the time of commission of the act, charged as an offence nor be subjected to a penalty greater than what might have been inflicted under the law in force at the time of commission of offence. He would rely upon the following judgments in support of his submissions:- (i) 2014 SCC Online Del 6963 Malik Training Industries v. Union of India; (ii) (2006) 3 SCC 620 Mahabir Vegetable Oils (P) Ltd. & Anr. v. State of Haryana & Ors.; (iii) (2007) 5 SCC 77 Vice Chancellor, M.D. University v. Jahan Singh. 5. On the other hand, the respondents have taken the followin....
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....s. 287.45 Crores to Rs. 343.135 Crores and for that purpose Memorandum of association of the Company was also to be suitably altered had been mentioned along with other subject matters. For the year 2013 also the petitioner has passed the Special Resolution dated 22.02.2013 to increase the authorized share capital of the company from 343.135Croes to Rs. 377.50 pursuant to Bonus issue and submitted the same with the answering respondents vide SRN no. B69857142 dated 11.03.2013. Annexure P-3 Colly. 4. That as per the relevant provisions of the Companies Act, 1956, a company after increase its authorized share capital needs to submit the e-From 5 (now E-form SH-7 as per Companies Act, 2013 with the answering respondent within thirty days pu....
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....12 and 2013 and also the submissions made by the petitioner it is observed that the Petitioner company itself admitted its fault for deliberately / intentionally not filing the required e-form 5 within the stipulated time limit vide its contention that various other forms were filed during the said period in spite of the fact that e-form 5 was also very much in operation / existence till 31.03.2014 for filing the same pursuant to the increase in the share capital by the Petitioner Company. 6. Mr. Anil Soni had reiterated the stand taken by the respondents in their counter affidavit. 7. Having heard the learned counsel for the parties, we are not impressed by the submissions made by Mr. Chopra for the simple reason, that there is no di....