20 September 2013
If a WTD of a company is reappointed w.e.f 1st April, 2013 but the company delays filing of Form 25C and files it in the 3rd week of September, 2013 i.e. after the enforcement of majority of sections of the new Companies Act, will the form be accepted with Additional Fees like it happened under the earlier act or will it attract penal provisions under the new act?
It may be noted that filing of Form-25C belatedly would not attract section 637(b) of the Companies Act. Since Form-25C is a document, any delay in filing the same with ROC fall with in the ambit of section 611 of the Companies Act. Therefore in such a case ROC shaal charge additional fee o Form-25C filed belatedly at a rate standardized. (vide Press Note No. 2/95 dated 21st March, 1995. [General Circular No.15/2002 dated 17th June, 2002] )
20 September 2013
Thank you Sir, for your prompt and informative reply.
But I was wondering that since the filing is being done after the enforcement of the new Companies Act, 2013, will the new act's penal provisions be extended to the matter in hand?