REGISTRAR OF COMPANIES Vs. UTKAL DISTRIBUT

JUDGEMENT

(1.) THIS appeal has been preferred by the Registrar of Companies, Orissa, Cuttack, against a judgment of the learned S. D. M., Cuttak Sadar, acquitting the respondents of the charge under Section 162 of the Companies Act, 1956 (hereinafter referred to as 'the Act ').

(2.) RESPONDENT No. 1 is the Utkal Distributors (Private) Ltd., a company registered under the Act, and respondents Nos. 2 to 4 are its directors. Accusation against the respondents was that they failed to comply with the provisions of Section 159 of the Act in not filing before the Registrar of Companies the annual return for the year ended September 30, 1969, and thereby became punishable under Section 162(1) of the Act.

(3.) AT the trial, the appellant examined a clerk of the office of the Registrar of Companies, Orissa, who stated that the respondents failed to submit the annual return for the year ending on 30th September, 1969, and that they did not respond to the notices issued to them to make good the default.