Company law

Save Share

This query is : Resolved

PIYUSH SINGLA (Querist)

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)

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).

Message likes : 1 times

PIYUSH SINGLA

PIYUSH SINGLA (Querist)

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.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

27 April 2013 ROC can initiate penalty proceedings,if he/she so wish, u/s 629A which he/ she seldom exercises.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now