Whether 3 year annual accounts can be placed in a AGM?

As per the provisions of section 137(1) of the Companies Act 2013., a Copy of the financial statements including the consolidated financial statement shall be adopted at the Annual General Meeting. 3 years annual accounts can be placed and adopted in Annual General Meeting after paying additional fees and requisite penalty.

Thanks a lot for your clarification, regards Krishnaswami R/ MCom, ACA