In the matter of M/s. Bijay Bora

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Application No. RD/ER/454/30/23/Appeal/ 2251- §3 BEFORE THE REGIONAL DIRECTOR, EASTERN REGION MINISTRY OF CORPORATE AFFAIRS, KOLKATA.

IN THE MATTER OF THE COMPANIES ACT, 2013

IN THE MATTER OF

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CA Vijay Bora {M. No. 102675) M/S. Doogar & Associates, Chartered Accountants 304, Dalamal Tower, Nirman Point, Mumbai 400021, Maharashtra. of company namely M /S. Maheep Marketing Pvt Ltd (CIN: US 1909WB1994PTC065456)

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IN THE MATTER OF

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Application under section 454(5)} of The Companies Act, 2013 for preferring an appeal against the penalty order dated 31/07/2023 of the Registrar of Companies, West [EENett ets Bengal passed for violating the Provisions of Section ae heey 140(2) of the Companies Act, 2013, me Be Be -AND-

In the matter of CA Vijay Bora (M. No. 102675)

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CA Vijay Bora (M. No. 102675) M/S. Doogar & Associates, Chartered Accountants 304, Dalamal Tower, Nirman Point, Mumbai 400021, Maharashtra.

soccesueitesvisesess APPELLANTS

Date of Hearing : 05.05.2025.

ORDER

1. The present appeal has been preferred under section 454(5) of the Companies Act,2013 read with the provisions of the Companies (Adjudication of Penalties) Rules, 2014 vide Form ADJ bearing SRN no. 766819210 dated 10/10/2023 against the penalty order dated 31/07/2023 for violation of Section 140(2) of the Companies Act, 2013 passed by the Adjudicating Authority i.e. Registrar of Companies, Kolkata, West Bengal dated 31/07/2023 communicated to the appellant vide letter no. ROC/ ADJ /2023/ 065456 /4018K-4018L dated 31/07/2023. The appeal was filed within 60(sixty) days as per Section _— 454(6) of the Companies Act, 2013.

WEE Gog Ley Say ThBe

In the matter of CA Vijay Bora (M. No. 102675)

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2. As per the aforesaid adjudication order of the of Registrar of Companies, West Bengal, Adjudication notice for violation of section 140(2) of the / 065456 dated 30/01/2023 was

Act vide letter no. LEGAL/ADJ {2023 issued to the Auditor namely Shri Vijay Bora. In this regard, no reply was received by the ROC, West Bengal, from the Auditor for the aforesaid Adjudication notice as gathered.

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or for the aforesaid Adjudication notice as gathered.

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3. Having considered the facts and circumstances of the case and after taking into account the factors above, ROC, West Bengal imposed a penalty of Rs. 50,000/- (Rupee Fifty Thousand Only} on the concerned Auditor, i.e., CA Vijay Bora (M. No. 102675) M/S. Doogra & Associates, Chartered Accountants pursuant to Rule 3(12) of the Companies

| (Adjudication of Penalties} Rules, under Section 140(3) of the Act, for failure to make compliance of the provision of section 140(2) of the Companies Act, 2013.

4. The hearing in the matter was fixed on 01/02/2024, 22/02/2024, 15/03/2024, 12/04/2024, 05/09/2024, 01/10/2024 & 04/11/2024 but the hearing was not concluded only adjournment was sought by the Authorised representative. One last opportunity was given to the Auditor on 05/05/2020. The Appeal was heard on 05/05/2025. The

LE aE! . Authorised Representative Shri Mohit Surtani, PCS was asked to make

(byCNS submission regarding infirmity in the order of Registrar of Companies , NS 4.sy Ss ee In the matter of CA Vijay Bora (M. No. 102675)

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e Shri Mohit Surtani, PCS was asked to make

(byCNS submission regarding infirmity in the order of Registrar of Companies , NS 4.sy Ss ee In the matter of CA Vijay Bora (M. No. 102675)

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the Authorised Representative could not made out any ground u/s 454(7) of the Companies Act, 2013 under which the order can be modified. Accordingly the undersigned by virtue of the power vested under section 454(7) of the Companies Act, 2013 read with the Companies {Adjudication of Penalties) rules, 2014 confirms the order of the Registrar of Companies, West Bengal dated 31/07/2023.

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5. The Auditor of the company shall pay the amount of penalty from out of his own pocket. The amount of penalty shall be paid within a period of 90 days from the date of receipt of the copy of the order.

6. Further, if the Auditor fail to deposit the penalty amount within the prescribed time limit, action under section 454(8) (ii) of the Companies Act, 2013 shall be initiated against the Auditor.

7. The instant Appeal stands disposed of accordingly.

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----- Start of picture text -----<br> Signed this the 03" day of June 2025. féaoe : a<br>to: - Wetia SetLak fel.<br>yea Vijay Bora (M. No.-102675) OSS<br>M/S. Doogar & Associates, Chartered Accountants<br>304, Dalama! Tower, Nariman Point, Mumbai<br>400021, Maharashtra<br>----- End of picture text -----<br>

Copy to: -

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In the matter of CA Vijay Bora (M. No. 102675)

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altre Registrar of Companies, West Bengal for information.

io/tnewing OfficerShastri inBhavan, Charge,New E-Gov. Delhi-110001,Cell, Ministry-with aof request Corporateto uploadAffairs,this5" Order Floor, on A the website of the Ministry.

In the matter of CA Vijay Bora (M. No. 102675)