Accounts - bs- roc- mca belated/delayed filing query

Hello All, what would be the additional fee levied for non-filing of annual roc forms with respect accounts and b/s 23ac and aca within the due date. ? and in some cases FOrm 32 was not filed. is it max . 10 times of the normal filing fees ? please confirm or justify with a notification if any. also in case of govt. org. (SG) whether the company can get any concession/immunity from prosecution under CLSS 2010 for belated filings ? how to apply for the same ? learned members please advise. thanks in advance