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TMI Blog1968 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... twenty-eight days. The change, according to the prosecution, had to be sent in a form known as Form No. 33 on or before January 24, 1961. The said form, however, was presented by the applicants on March 7, 1962, i.e. , after a delay of one year, one month and eleven days. As the form was not presented for filing within the statutory period of twenty-eight days, an additional fee of Rs. 112.50 payable for the registration was determined and demanded by the Registrar under section 611 of the Companies Act which the applicants did not pay. Hence a complaint under section 303 of the Companies Act was filed. The accused pleaded not guilty. The learned City Magistrate, Kanpur, who tried the case found the accused guilty of the charge and fined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under sub-clause (3) which is as under : "If default is made in complying with sub-section (1) or (2), the company, and every officer of the company who is in default, shall be punishable with fine which may extend to fifty rupees for every day during which the default continues". "Officer who is in default" is defined in section 5 and means any officer of the company who is knowingly guilty of the default, non-compliance, failure, refusal or contravention mentioned in that provision, or who knowingly and wilfully authorises or permits such default, non-compliance, failure, refusal or contravention. The duty cast under the two sections is a distinct one and is separately punishable. Merely because annual return showing the change i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified therein. It reads as under : "(1) In respect of the several matters mentioned in Schedule X, there shall, subject to the limitations imposed by that Schedule, be paid to the Registrar the several fees therein specified : Provided that no fees shall be charged in respect of the registration in pursuance of Part IX of a company, if it is not registered as a limited company, or if, before its registration as a limited company, the liability of the shareholders was limited by some other Act of Parliament or any other Indian Law or by an Act of Parliament of the United Kingdom, Royal Charter or Letters Patent in force in India : Provided further that in the case of resolutions to which section 192 applies, not more than one fee sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocument required to be filed after that section came into force is only a revenue demand and is neither a prosecution nor punishment by a court of law for an offence. The other contention of the learned counsel that on the date the default was committed the applicants were not liable to pay any additional fee has also no force because the additional fee charged under section 611(2) is payable under the Act on any document required to be filed after the section came into force and, therefore, the applicants were liable, on the date they applied for the registration of a change of directors, to pay an additional fee that was in force on that date. The prosecution of the applicants was under section 303(3) of the Companies Act for not noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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