Company law

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PIYUSH SINGLA (Querist)
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26 April 2013 Omission to file Form 23B in earlier years prior to year 2009-2010 (ROC issued notice u/s 234 (1) ).
Can the Form 23B filed now with late payment fees.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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26 April 2013 Please file e-form 23B with additional fee. Then seek condonation of delay as a reply to notice u/s 234(1).

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PIYUSH SINGLA

PIYUSH SINGLA (Querist)
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27 April 2013 As requird under Section 224 of the Companies Act,1956, no letter of appointment of statutory auditor was given by the Board of Directors of the Company , but in Annual General Meeting the shareholders of the company had approved their re-appointment , accordingly the audit was conducted by the statutory auditors of the company. However the Form No. 23B was not filed , Now the Statutory auditors intends to file Form No. 23B with filing fees / additional fees. Can ROC impose penalty under Section 629A of the Companies Act, 1956.

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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27 April 2013 ROC can initiate penalty proceedings,if he/she so wish, u/s 629A which he/ she seldom exercises.