| S.No. |
PERSON |
ENTITY |
REGULATORY CHARGES |
REGULATORY ACTION(S) / DATE OF ORDER |
FURTHER DEVELOPMENTS |
| 21 |
|
PRADIP LAW
|
|
|
|
PRICE WATERHOUSE,M/S
|
|
DID NOT MAKE DISCLOSURE OF THE METHOD USED TO DETERMINE CONTRACT REVENUE IN THE BALANCE SHEET VIOLATING SECTION 227(3)(D) OF THE COMPANIES ACT, 1956 CORRESPONDING TO SECTION 143 OF THE COMPANIES ACT, 2013 RELATING TO CONTRAVENTION OF SECTION 211(3A) OF THE COMPANIES ACT, 1956 AND ACCOUNTING STANDARDS-7
|
IMPOSED PENALTY RS.10,000
08-NOV-2023
|
|
| 22 |
|
|
PRADIP LAW
|
|
|
|
PRICE WATERHOUSE,M/S
|
|
SHOWED EMPLOYEES SECURITY DEPOSITS AS UNSECURED LOAN IN THE BALANCE SHEET VIOLATING SECTION 227(2) OF THE COMPANIES ACT, 1956 CORRESPONDING TO SECTION 143 OF THE COMPANIES ACT, 2013 RELATING TO CONTRAVENTION OF SECTION 211 READ WITH PARTS I AND II OF SCHEDULE VI OF THE COMPANIES ACT, 1956
|
IMPOSED PENALTY RS.10,000
08-NOV-2023
|
|
| 23 |
|
|
PRADIP LAW
|
|
|
|
PRICE WATERHOUSE,M/S
|
|
CHARGED DEPRECIATION ON FREE HOLD LAND VIOLATING SECTION 227(2) OF THE COMPANIES ACT, 1956 CORRESPONDING TO SECTION 143 OF THE COMPANIES ACT, 2013 RELATING TO CONTRAVENTION OF SECTION 211 READ WITH PARTS I AND II OF SCHEDULE VI OF THE COMPANIES ACT, 1956
|
IMPOSED PENALTY RS.10,000
08-NOV-2023
|
|
| 24 |
|
|
PRADIP LAW
|
|
|
|
PRICE WATERHOUSE,M/S
|
|
DID NOT PROVIDE PROPER DETAILS/INFORMATION REGARDING INVESTMENT INCLUDING BOOK VALUE OF SHARE AND SECURITIES VIOLATING SECTION 227(2) OF THE COMPANIES ACT, 1956 CORRESPONDING TO SECTION 143 OF THE COMPANIES ACT, 2013 RELATING TO CONTRAVENTION OF SECTION 211 READ WITH PART I/II OF SCHEDULE VI OF THE COMPANIES ACT, 1956
|
IMPOSED PENALTY RS.10,000
08-NOV-2023
|
|
| 25 |
|
|
SRIKANTHA SATHYANARANA RAO JAGALUR
|
|
|
|
PONDICHERRY SPECIAL ECONOMIC ZONE CO.LTD.
(CIN:U45209PY2006PLC001966)
|
|
DID NOT APPOINT WHOLE-TIME COMPANY SECRETARY VIOLATING SECTION 383A OF THE COMPANIES ACT, 1956
DID NOT APPOINT KEY MANAGERIAL PERSONNEL VIOLATING SECTION 203 OF THE COMPANIES ACT, 2013
|
IMPOSED PENALTY RS.1,50,000
29-OCT-2024
|
|
| 26 |
|
|
SUDHIR SHARMA
|
|
|
|
M.P.SHARMA & CO.
|
|
DID NOT SPECIFY NATURE OF OTHER OUTSTANDING PAYABLE UNDER THE HEAD “OTHER CURRENT LIABILITIES” IN THE BALANCE SHEET VIOLATING SECTIONS 143 READ WITH 129 READ WITH SCHEDULE III OF THE COMPANIES ACT, 2013
SHOWED OTHER LOANS AND ADVANCES UNDER THE HEADING “SHORT-TERM LOANS AND ADVANCES” IN FINANCIAL STATEMENTS VIOLATING SECTIONS 143 READ WITH 129 READ WITH SCHEDULE III OF THE COMPANIES ACT, 2013
DID NOT DISCLOSURE OF ADDITIONAL INFORMATION REGARDING AGGREGATE EXPENDITURE AND INCOME VIOLATING SECTIONS 143 READ WITH 129 OF THE COMPANIES ACT, 2013 READ WITH ACCOUNTING STANDARD 13
DID NOT SPECIFY NATURE OF OTHER CURRENT LIABILITIES SHOWED UNDER THE HEAD “OTHER CURRENT LIABILITIES” IN BALANCE SHEET VIOLATING SECTIONS 227 READ WITH 211 READ WITH SCHEDULE VI OF THE COMPANIES ACT, 1956
SHOWED OTHER LOANS AND ADVANCES UNDER THE HEADING “SHORT-TERM LOANS AND ADVANCES” IN BALANCE SHEET VIOLATING SECTIONS 227 READ WITH 211 READ WITH SCHEDULE VI OF THE COMPANIES ACT, 1956
DID NOT CLASSIFY NON-CURRENT INVESTMENTS AS TRADE INVESTMENT AND OTHER INVESTMENTS VIOLATING SECTIONS 227 READ WITH 211 READ WITH SCHEDULE VI OF THE COMPANIES ACT, 1956
DID NOT MAKE DISCLOSURE OF DETAILS IN REGARDING TO NAMES OF THE BODIES CORPORATE SUCH AS SUBSIDIARIES, ASSOCIATES, JOINT VENTURE OR CONTROLLED SPECIAL PURPOSE VIOLATING SECTIONS 227 READ WITH 211 READ WITH SCHEDULE VI OF THE COMPANIES ACT, 1956
DID NOT MAKE DISCLOSURE BY WAY OF NOTES ADDITIONAL INFORMATION REGARDING AGGREGATE EXPENDITURE AND INCOME VIOLATING SECTIONS 227 READ WITH 211 READ WITH SCHEDULE VI OF THE COMPANIES ACT, 1956
|
IMPOSED PENALTY RS.80,000
15-OCT-2024
|
|
| The regulatory charges/regulatory actions may be fully or partly applicable to the entities/persons mentioned in the second column. |
| |
|
|
| Page 2 of 2
|
