2 Application No. RD/ER/454/45A/2024/Appeal /YS0-63 BEFORE THE REGIONAL DIRECTOR, EASTERN REGION MINISTRY OF CORPORATE AFFAIRS, KOLKATA.

IN THE MATTER OF THE COMPANIES ACT, 2013 -AND-

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IN THE MATTER OF

M/S. KALINGA TREXIM PRIVATE LIMITED NARAYANI COMPLEX, 1* Floor, 268, G.T. ROAD LILUAH HOWRAH -— 711204, WEST BENGAL, INDIA

-AND-

IN THE MATTER OF

Application under section 454(5) of The Companies Act, 2013 for preferring an appeal against the penalty order dated 21/02/2024 of the Registrar of Companies, West Bengal passed for violation of the Provisions of Section 158 of the Companies Act, 2013.

-AND-

IN THE MATTER OF

1. M/S. KALINGA TREXIM PRIVATE LIMITED NARAYANI COMPLEX, |* Floor, 268, G.T. ROAD LILUAH HOWRAH — 711204, WEST BENGAL, INDIA

2. AKHILESH SINGH (Director) 222/1B, G.T. ROAD BELURMATH, HOWRAH — 711202, WEST BENGAL , INDIA

3. HARINDER SINGH (Director) G.T. ROAD, FARIDPUR, DURGAPUR — 713213, WEST BENGAL, INDIA

4. ABHISHEK RAI (Director) NAIHATI JUTE MILL STAFF QTR JADU BATI, HAZINAGAR, BARRACKPUR -~ 743 135, WEST BENGAL, INDIA

srevseeeesessee APPELLANTS

Date of Hearing

• : 21.03.2025

Present

• : Mr. Binit Kumar, Practicing Company Secretary and Authorized Representative

ORDER

1. The present Appeal has been preferred under section 454 (S) of the Companies Act, 2013 read with the provisions of the Companies (Adjudication of Penalties) Rules, 2014 vide Form ADJ bearing SRN no. F94668613 dated 29/04/2024 against the penalty order dated 21.02.2024 for the violation of section 158 of the Companies Act 2013, passed by the Adjudicating Authority i.e. Registrar of Companies, Kolkata, West Bengal dated 21.02.2024 communicated to the appellants vide letter no. ROC/ADJ/331/ 145773/2023/12160-12168 dated 21/02/2024. The Appeal has been filed within 60 (sixty) days as section 454 (6) of the Companies Act, 2013.

2. The office of the Registrar of Companies, West Bengal had issued

fis eF Adjudication notice for violation of section 158 of the Act vide letter no. - fg Mist ROC/ADJ/2023/129697/7911/7916 dated 30.10.2023 to the f ACA Company and its Officers. In this regard, no reply was received by the

ROC, West Bengal from the Company and its officers for aforesaid Adjudication notice.

3. However, while passing the Adjudication order bearing no. ROC/ADJ/331/145773/2023/12160 - 12168 dated 21.02.2024, ROC, West Bengal, after hearing Mr. Binit Kumar, Practicing Company Secretary appearing on behalf of appellant, has passed the order as per the table below:

773/2023/12160 - 12168 dated 21.02.2024, ROC, West Bengal, after hearing Mr. Binit Kumar, Practicing Company Secretary appearing on behalf of appellant, has passed the order as per the table below:

|Name<br>of<br>the<br>Company/Director|Applicant |Period<br>of Amount<br>Default(FY) | Default|Applicant |Period<br>of Amount<br>Default(FY) | Default|Applicant |Period<br>of Amount<br>Default(FY) | Default|of|Total|Total maximum<br>Penalty Imposed|
|---|---|---|---|---|---|
|KALINGA TREXIM|PRIVATE| 2015-2016||(In Rs.)<br>50,000 * 5||(In Rs.)|
|LIMITED||2019-2020|(no. ofyears)||2,50,000|
||||= 2,50,000|||
|AKHILESHSINGH (Director)||2015-2016|50,000 * 5|||
|||2019-2020|(no. ofyears)||1,00,000|
||||= 2,50,000|||
|HARINDERSINGH (Director)||2015-2016|50,000 * 5|||
|||2019-2020|(no. ofyears)||1,00,000|
||||= 2,50,000|||
|ABHISHEKRAI (Director)||2015-2016|50,000 * 5|||
|||2019-2020|(no. ofyears)||1,00,000|
||||= 2,50,000|||
|||TOTALPenaltyImposed(inRs)|||5,50,000|

4. Having considered the facts and circumstances of the case and after taking into account the facts above, ROC, Kolkata, West Bengal imposed a penalty of Rs. 2,50,000/- (Rupee Two Lakh fifty thousand Only) on the concerned Company and Rs. 1,00,000/- (Rupees One Lakh Only) to the Directors in default for 2015-2016 and 2019-2020 under Section 158 of the Act, in Total Rs. 5,50,000/- (Rupees Five lakh fifty thousand Only) (i.e., Rs. 2,50,000 for Company and Rs. 1,00,000 x 3 Directors) for violation of the section158 of the Companies Act, 2013.

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00/- (Rupees Five lakh fifty thousand Only) (i.e., Rs. 2,50,000 for Company and Rs. 1,00,000 x 3 Directors) for violation of the section158 of the Companies Act, 2013.

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• S. The appeal was heard on 21.03.2025. The Authorized Representative was requested to make submissions, by virtue ofwhich the undersigned can invoke the provisions of Section 454 (7) of the Companies Act, 2013.

The Ld. Practicing Company Secretary has reiterated the submissions as submitted during the course of Passing of the order under challenge and has placed on certain orders passed by some of the Regional Directors wherein the penalty order has been reduced, and the Ld. Company Secretary has requested for reduction of penalty.

Having heard the matter and based on the facts and circumstances of the present matter, I consider it fit not to interfere in the impugned Adjudication order dated 21.02.2024.

As such the Appellant is directed to comply with the ROC order dated 21.02.2024 by paying the penalty as stated therein within a period of 90 days and failure to pay the penalty will attract provisions of Section 454 (ii) of the Companies Act, 2013.

6. Hence the instant Appeal stands disposed of accordingly.

he (Rakesh Kumar Tiwari) REGIONAL DIRECTOR (ER)

Signed this on the 16 Maay ofAPRIL 2025,

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Copy to:-

this on the 16 Maay ofAPRIL 2025,

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Copy to:-

Sai M/S. KALINGA TREXIM PRIVATE LIMITED NARAYANI COMPLEX, 1“ Floor, 268, G.T. ROAD LILUAH, HOWRAH — 711204, WEST BENGAL, INDIA ao AKHILESH SINGH (Director) 222/1B, G.T. ROAD BELURMATH, HOWRAH — 711202, WEST BENGAL, INDIA

HARINDER SINGH (Director) G.T. ROAD, FARIDPUR, DURGAPUR — 713213, WEST BENGAL, INDIA rd ABHISHEK RAI (Director) NAIHATI JUTE MILL STAFF QTR JADU BATI, HAZINAGAR, BARRACKPUR - 743 135, WEST BENGAL, INDIA

• SLThe Registrar of Companies, West Bengal, for information in respect of his letter no. ROC/LEGAL/ADJ/331/ 145773/2023/4204 dated 23.08.2024

• Pd The Officer in Charge, E-Gov. Cell, Ministry of Corporate Affairs, 5% Floor, A wing Shastri Bhavan, New Delhi-1 10001, with a request to upload this Order on the website of the Ministry.