Rules and Regulations of India

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Section 40 – The Company Law Board Regulations, 1991

40. Reference under section 621A

(1) Every application for compounding of an offence shall be made by a company 11[or its officers in default] to the Registrar specifying clearly the nature of offence, the date or period during which the offence was committed or continued, the names and addresses of officers, of the company who have committed the offence and the prayer made.

 

(2) The Registrar shall forward the application made by the company together with his comments thereon, to the Board or the Regional Director, as the case may be, within 30 days from the date of receipt of the application.

 

(3) Every Regional Director shall exercise the powers to compound an offence, subject to any general or special order of the Board.

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