Registrars have been advised that while levying additional fee for belated documents filed in the case of small companies, a lenient view may be taken - Companies Law - Circular : No. 3/14/3/87-CL-VI,

Circular : No. 3/14/3/87-CL-VI, dated 9-2-1988. Subject:- Registrars have been advised that while levying additional fee for belated documents filed in the case of small companies, a lenient view may be taken A liberal approach be taken while levying additional fee under section 611 of the Companies Act, 1956, for belated documents filed and special care be taken in respect of small companies with a paid-up capital of less than Rs. 25 lakhs; a selective approach may be made in respect of companies having paid-up capital of Rs. 25 lakhs or more, which are required to appoint qualified company secretary statutorily. A lenient view may be taken while levying additional fee having regard to the financial position and non-existence of any commercial activity, etc. In case of companies having a paid-up capital of Rs. 25 lakhs or less, where the delay is for a period up to 3 months, or its financial position is unsatisfactory or is not carrying on any business, the documents be taken on record without levying additional fee and delay condoned without issuing formal notice for levy of additional fee. This will cut down unnecessary correspondence and delay in registration of documents.