The Adjudicating Officer held that statutory e-filings form part of a public electronic registry relied upon by stakeholders, and that filing incorrect contents triggers responsibility under Rule 8(3). 05-0852 AA-III F AKANDAKESHARI, NEAR SHAPOORJINEWTOWN, Kolkata, WESTBENGAL, India, 700135Phone: 8076272007E-mail: roc.kolkata@mca.gov.inOrder ID: PO/ADJ/01-2026/KK/01483 | Dated: 28/01/2026ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 450 OF THE COMPANIES ACT, 2013. In response, reply dated 24/01/2026 was received wherein the noticee(s) admitted the defect/incorrect filing and stated that the incorrect filing was inadvertent and requested a lenient view. The request to mark the form as defective is an administrative rectification step and does not erase the completed contravention arising from filing an incorrect statutory e-form. For penal consequences of non-payment of penalty within the prescribed time limit, please refer Section 454(8) of the Companies Act, 2013.