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----- Start of picture text -----<br> 9936 to<br>Application No. RD/ER/454/39/2024/<br>Appeal)/92.38<br>----- End of picture text -----<br>

BEFORE THE REGIONAL DIRECTOR, EASTERN REGION MINISTRY OF CORPORATE AFFAIRS, KOLKATA.

IN THE MATTER OF THE COMPANIES ACT. 2013

-AND-

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C.A. Manish Maheshwari (M. NO: 511085)

405, 4! floor, Block B, P. Mall, Behind Big Bazaar, Exhibition Road, Patna, Bihar— 80000! For Syndrome Pharmaceuticals Private Limited (CIN — U24230BR2009PTCO14515)

-AND-

IN THE MATTER OF

Application under section 454 (5) of The Companies Act, 2013 for preferring an appeal against the penalty order dated 24.01.2024 of Registrar of Companies, Patna passed for violating the provisions of section 143 of the Companies Act, 2013.

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C.A. Manish Maheshwari (M. NO: 511085}

405, 4' floor, Block B, P. Mall, Behind Big Bazaar, Exhibition Road, Patna, Bihar— 800001

For Syndrome Pharmaceuticals Private Limited {CIN — U24230BR2009PTCO14515)

........ APPELLANT

Date of : 26.03.2025 Hearing

Present

: Shri Arani Guha, Ld. Counsel and Authorized Representative.

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. F93707776 dated 22.03.2024 by the aforesaid appellant against the penalty order dated 24.01.2024 for the violation of section 143 of the Companies Act 2013, passed by the Adjudicating Authority 1.e. Registrar of Companies, cum Official Liquidator, Patna, Bihar dated 24.01.2024 communicated to the appellants vide letter no. ROC/PAT/Sec143/14515/1371 dated 24.01.2024. The Appeal has been filed within prescribed time limit i.e. 60 (sixty) days as section 454 (6) of the _ Companies Act, 2013.

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2. The office of the Registrar of Companies, cum Official Liquidator, Patna had issued Adjudication notice for violation of section 143 of the Act vide letter no. ROC/PAT/SCN/Sec-143/14515/1270 dated 22/12/2023 to the Auditor of Syndrome Pharmaceuticals Private Limited. In this regard, a reply was filed by the applicant on 05.01.2024 stating that an inadvertent error was committed by the applicant during the audit of M/s. Syndrome Pharmaceuticals Pvt. Ltd. for Financial Year 2016-17.

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3. However, ROC, Patna, has passed the Adjudication order bearing no. ROC/PAT/Sec-143/14515/1371 dated 24.01.2024, as per the table below:

aceuticals Pvt. Ltd. for Financial Year 2016-17.

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3. However, ROC, Patna, has passed the Adjudication order bearing no. ROC/PAT/Sec-143/14515/1371 dated 24.01.2024, as per the table below:

|Nature of||Violation|Violation|Company/Offi||No. of days||Penalty|Penalty for |Total|Penalty for |Total|Penalty|||
|---|---|---|---|---|---|---|---|---|---|---|
|Default|of|Section |cers to whom|||in default||defaults|Penalty |Imposed||||
||of|the | penalty||||(Rs.) as per| (Rs.)||({Rs.)|||
||Companies|imposed|||||Section 450||As per Sec.|||
|.|Act,|2013||||ofthe Act||446B of the|||
|||||||||Act|||
|: Non-<br>||||||||||||
|Reporting<br>fof<br>Violations<br>complian|C.A.<br>Manish<br>Maheshwari,<br>Chartered<br>Section 143 ;Accountants|||RY.<br>2016 -2017|||10.000|10.000|5.000|:|!|
|ce<br>made<br>by<br>the|||Membership||!||||||
|company|||no. 511085||||||||
|in<br>audit|||||||||||
|report.|||||||||||

4. Having considered the facts and circumstances of the case and after taking into account the facts stated above, ROC-cum-Official Liquidator, — Patna imposed a penalty of Rs. 5,000/- (Five thousand Only} on the fie . Auditor for F.Y 2016-17 for the violation of provisions of Section 143 of pe & OF ‘(the Companies Act 2013.

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dator, — Patna imposed a penalty of Rs. 5,000/- (Five thousand Only} on the fie . Auditor for F.Y 2016-17 for the violation of provisions of Section 143 of pe & OF ‘(the Companies Act 2013.

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1. The Appeal was heard on 26/03/2025. The Authorised Representative Shri Arani Guha, Learned Counsel was asked to make submission regarding infirmity in the order of Registrar of Companies, 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 24/01/2024.

2. 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.

3. 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.

4. The instant Appeal stands disposed of accordingly.

Ue (Rakesh Tiwari) REGIONAL DIRECTOR (ER)

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----- Start of picture text -----<br> Signed this the 05t day ofJune, 2025 Fe y Ag<br>Neiee<br>----- End of picture text -----<br>

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Copy to:-

• K C.A. Manish*Maheshwari (M. NO: 511085)

  - 405, 4! floor, Block B, P. Mall, Behind Big Bazaar, Exhibition Road, Patna, Bihar - 800001 
  

• For Syndrome Pharmaceuticals Private Limited (CIN - U24230BR2009PTCO14515)

• <9é The Registrar ofOfficer in Charge,Companies,E-Gov.Patna,Cell, forMinistry information.of

  • é Officer in Cell, of Corporate Affairs, 5‘ Floor, A wing Shastri Bhavan, New Delhi-110001, -with a request to upload this Order on the website of the Ministry.