Insertion of new section 446A

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..... mount of fine or imprisonment under this Act, shall have due regard to the following factors, namely:- (a) size of the company; (b) nature of business carried on by the company; (c) injury to public interest; (d) nature of the default; and (e) repetition of the default. Lesser penalties for One Person Companies or small companies 446B. Notwithstanding anything contained in t .....

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