TaxTMI 
TaxTMI 
2019 (4) TMI 821
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....he provisions of section 148 of the Companies Act, 2013 as the case may be in relation to non-filing of the cost audit report as mandated under the aforesaid provisions, how-ever, by virtue of a direction issued by this Tribunal dated December 14, 2018 in relation to each of the aforesaid years in which the offence has been committed stands segregated under the circumstances stated in the order dated December 14, 2018 for administrative convenience and in relation to each of the years separate reports of the Registrar of Companies have been obtained. 2. This petition is taken up pursuant to the judgment of the hon'ble National Company Law Appellate Tribunal passed in Company Appeal (AT) No. 80 of 2018 dated September 27, 2018-(Pahuja....
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....nce Court, vide Case No. 105 of 2017 and is at the stage of framing charges. That it is also brought by the Registrar of Companies in his report that similar offence has not been compounded, it is further reported that the default has been made good, CRA 4 is filed vide SRN S43933266 dated December 7, 2015 and Form 1-XBRL filed vide SRN S45149978, dated January 29, 2016 as per details furnished by the Registrar of Companies. Further, it is also represented by the Registrar of Companies in the report dated January 17, 2019 that no complaint has been received against the company and that there is no inspection or investigation proceedings pending against the company. 6. The alleged offence is represented to have been committed by oversight....
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....ny officer thereof) not being an offence punishable with imprisonment only, or with imprisonment and also with fine, may, either before or after the institution of any prosecution, be com pounded by the Central Government on payment or credit, by the company or the officer, as the case may be, to the Central Government of such sums as that Government may prescribe : Provided that the sum prescribed shall not, in any case, exceed the maximum amount of the fine which may be imposed for the offence so compounded : Provided further that in prescribing the sum required to be paid or credited for the compounding of an offence under this sub-section, the sum, if any, paid by way of additional fee under sub-section (2) of section ....
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....ich the prosecution is pending and on such notice of the composition of the offence being given, the company or its officer in relation to whom the offence is so compounded shall be discharged. (4) The Central Government while dealing with a proposal for the compounding of an offence for a default in compliance with any pro vision of this Act which requires a company or its officer to file or register with, or deliver or send to, the Registrar any return, account or other document, may, direct, by order, if it or he thinks fit to do so, any officer or other employee of the company to file or register with, or on payment of the fee, and the additional fee, required to be paid under section 611, such return, account or other document....