Section 233 - Penalty for non-compliance by auditor with sections 227 and 229. - Companies Act, 1956

Penalty for non-compliance by auditor with sections 227 and 229. 233. If any auditor's report is made, or any document of the company is signed or authenti cated, otherwise than in conformity with the requirements of sections 227 and 229, the auditor concerned, and the person, if any, other than the auditor who signs the report or signs or authenticates the document, shall, if the default is wilful, be punishable with fine which may extend to [1] [ten thousand rupees]. ----------------------------------- Notes:- [1] Substituted for "one thousand rupees" by the Companies (Amendment) Act, 2000, w.e.f. 13-12-2000.