因财务报表未注明董事识别码（DIN），注册处（RoC）对该公司及董事处以重罚

In the matter of Unionbase Nidhi Limited 

By Office of Registrar of the Company, Uttar Pradesh

M/s Unionbase Nidhi Limited (“The Company”) is having registered office in the state of Uttar Pradesh with authorised share capital of INR 1,00,000/-. During verification, it was observed that in the Financial statements of the company for 2016-17, 2017-18, and 2018-19, the directors did not mention DIN under their signatures. Therefore, the company and its directors have failed to comply with provisions of Section 158 of the Companies Act and therefore, they are liable to penal action.

The RoC imposed a penalty of INR 18,00,000/- (INR 6,00,000/- per year) on company directors for failure to mention DIN on Financial statements.

1. Brief facts of the case:

• M/s Unionbase Nidhi Limited（以下简称“该公司”）在北方邦设有注册办事处，授权股本为 100,000 印度卢比。
• 经核查发现，该公司在 2016-17、2017-18 和 2018-19 年度的财务报表中，董事未在其签名下方注明董事识别号（DIN）。
• 因此，该公司及其董事未能遵守《公司法》第 158 条的规定，应承担相应的处罚责任。
• 据此，已向该公司及其违规负责人发出说明理由通知书。
• 然而，该公司及其违规负责人未能对该通知书作出回复。

另请参阅： 中央间接税和关税委员会（CBIC）的所有通信均须注明文件识别号（DIN）

2. 相关法律摘录

The relevant legal extract of the Companies Act, 2013 is reiterated below for ready reference:

1. Section 158

“158. Obligation to indicate Director Identification Number

Every person or company, while furnishing any return, information, or particulars as are required to be furnished under this Act, shall mention the Director Identification Number in such return, information, or particulars in case such return, information, or particulars relate to the director or contain any reference of any director.”

2. Section 172

“172. Penalty

“If a company is in default in complying with any of the provisions of this Chapter and for which no specific penalty or punishment is provided therein, the company and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees, and in case of continuing failure, with a further penalty of five hundred rupees for each day during which such failure continues, subject to a maximum of three lakh rupees in case of a company and one lakh rupees in case of an officer who is in default.”]

3. Analysis and penalty imposed by the Hon’ble Registrar of the Company

The Jurisdictional RoC held that:

• 该公司及其任何董事均未出席，这进一步加深了该公司及其董事未能遵守《2013 年公司法》第 158 条规定的疑虑。
• 本案的违规日期应为财务报表的签署日期，且违规状态自该日起持续至今。
• 据此，处以以下罚款：

1. Failure to mention DIN in the Financial Statement 2017-18:

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2. Failure to mention DIN in the Financial Statement 2018-19

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3. Failure to mention DIN in the Financial Statement 2019-20

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结论

RoC is getting strict with Company law compliances and heavy penalties are imposed on the Companies, Directors, and auditors for even nominal mistakes. The Companies are required to comply with Company law provisions precisely without leaving any scope for every clerical mistake.