(1) Any document, required to be submitted, filed, registered or recorded, or any fact or information required or authorised to be registered under this Act, shall be submitted, filed, registered or recorded within the time specified in the relevant provision on payment of such fee as may be prescribed:
1[Provided that where any document, fact or information required to be submitted, filed, registered or recorded, as the case may be, under section 92 or 137 is not submited, filed, registered or recorded, as the case may be, within the period provided in those sections, without prejudice to any other legal action or liability under this Act, it may be submitted, filed, registered or recorded, as the case may be, after expiry of the period so provided in those sections, on payment of such additional fee as may be prescribed, which shall not be less than one hundred rupees per day and different amounts may be prescribed for different classes of companies:]
2[Provided further that where the document, fact or information, as the case may be, in cases other than referred to in the first proviso, is not submitted, filed, registered or recorded, as the case may be, within the period provided in the relevant section, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded as the case may be, on payment of such additional fee as may be prescribed and different fees may be prescribed for different classes of companies:
3[Provided also that where there is default on two or more occasions in submitting, filing, registering or recording of such document, fact or information, as may be prescribed, it may, without prejudice to any other legal action or liability under this Act, be submitted, filed, registered or recorded, as the case may be, on payment of such higher additional fee, as may be prescribed.]]
4[(2) Where a company fails or commits any default to
submit, file, register or record any document, fact or
information under sub-section (1) before the expiry of the
period specified in the relevant section, the company and
the officers of the company who are in default, shall,
without prejudice to the liability for the payment of fee
and additional fee, be liable for the penalty or punishment
provided under this Act for such failure or default.]
------------------------
1. Subs. by Act 1 of 2018, s. 80, for the first proviso (w.e.f.
7-5-2018).
2. Subs. by, s. 80, ibid, for second and third proviso (w.e.f.
1-7-2022).
3. Subs. by Act 29 of 2020, s. 56, for the third proviso (w.e.f.
1-7-2022).
4. Subs. by Act 1 of 2018, s. 80, for sub-section (2) (w.e.f.
7-5-2018).
All fees, charges and other sums received by any Registrar, Additional, Joint, Deputy or Assistant Registrar or any other officer of the Central Government in pursuance of any provision of this Act shall be paid into the public account of India in the Reserve Bank of India.