(1.) Heard Mr. Yogesh Gupta, Pr.C.A. appearing for the applicants and perused the case records. The brief facts, as emerged from the applications, are that:
(2.) In regard to the aforesaid violations, Pr.CA appearing for the Applicants has stated that: For the violation under section 217(2A) :
(3.) The Registrar of Companies, West Bengal (R0CWB) , has sent his separate reports dated 22.03.2017, with the following observations: