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Section 161
Penalty up to fifty thousand rupees
A person who commits the following offenses will be fined from ten thousand to fifty thousand rupees:-
(a) In case of allotment of shares in violation of the provisions of this Act, to the officer or person doing so,
(b) If the same company purchases its own or its main company's shares from the company's remaining capital against this Act, or invests against this Act, to every director of such company,
(c) If the auditor does not show or give the account when he is asked for it, the officer or person who has the duty to show or give the same,
(d) To the auditor who does not submit the report as prescribed in the Act,
(e) To the directors, managers and officers of the company who do not comply with the provisions of sub-section (3) of section 172, (f) Directors and officers who violate the provisions of section 146 or 147 or who do not keep records, books or statements required to be kept in accordance with this Act,
(g) To the company, directors, auditors, officials and employees who act contrary to the provisions made in paragraph-18 or do not fulfill the duties and obligations stipulated in the said paragraph,
(h) If the general meeting or the meeting of the board of directors called according to this Act is not convened, or if the notice of the meeting of the general meeting or the board of directors is not sent, or if the documents to be made available to the shareholders before the general meeting are not prepared, or if the documents to be presented in the meeting are not presented, or Directors, officials or persons who have the duty to call the meeting or send the notice.
(i) If the decision as per sub-section (1) of section 75 and sub-section (7) of section 97 is not made in the records or in other details or reports that should be prepared in accordance with this Act and submitted to the company or office or in the notice or information that should be provided Officials who mention false documents or false documents stating that they have done and that they did not.
(j) If the declaration made by the directors according to sub-section (2) of section 126 is false, to the director who made such false declaration,
(k) A person who makes a false or wrong translation of a document or document to be submitted to the office by a foreign company in accordance with this Act or verifies the same.
(a) In case of allotment of shares in violation of the provisions of this Act, to the officer or person doing so,
(b) If the same company purchases its own or its main company's shares from the company's remaining capital against this Act, or invests against this Act, to every director of such company,
(c) If the auditor does not show or give the account when he is asked for it, the officer or person who has the duty to show or give the same,
(d) To the auditor who does not submit the report as prescribed in the Act,
(e) To the directors, managers and officers of the company who do not comply with the provisions of sub-section (3) of section 172, (f) Directors and officers who violate the provisions of section 146 or 147 or who do not keep records, books or statements required to be kept in accordance with this Act,
(g) To the company, directors, auditors, officials and employees who act contrary to the provisions made in paragraph-18 or do not fulfill the duties and obligations stipulated in the said paragraph,
(h) If the general meeting or the meeting of the board of directors called according to this Act is not convened, or if the notice of the meeting of the general meeting or the board of directors is not sent, or if the documents to be made available to the shareholders before the general meeting are not prepared, or if the documents to be presented in the meeting are not presented, or Directors, officials or persons who have the duty to call the meeting or send the notice.
(i) If the decision as per sub-section (1) of section 75 and sub-section (7) of section 97 is not made in the records or in other details or reports that should be prepared in accordance with this Act and submitted to the company or office or in the notice or information that should be provided Officials who mention false documents or false documents stating that they have done and that they did not.
(j) If the declaration made by the directors according to sub-section (2) of section 126 is false, to the director who made such false declaration,
(k) A person who makes a false or wrong translation of a document or document to be submitted to the office by a foreign company in accordance with this Act or verifies the same.