NUSUN GENETIC RESEARCH LTD. Vs. REGISTRAR OF COMPANIES

JUDGEMENT

(1.) Criminal Petition No.1360 of 2018 is filed questioning continuance of proceedings in CC No.185 of 2017, on the file of Special Judge for Economic Offences at Hyderabad, for violation of Sec. 148(8) of Companies Act, 2013 (for short 'the Act of 2013') punishable under Sec. 147 of the Act of 2013. According to the allegation, the company failed to get its cost accounting records to be audited by a Cost Auditor and failed to file Cost Audit Report to the Central Government within 30 days from the date of receipt of a copy of the cost audit report furnished by the Cost Auditor, as such, liable. The non-filing of the cost audit report was for the financial year ending 31/3/2014.

(2.) Criminal Petition No.1412 of 2018 is filed questioning continuance of proceedings in CC No.196 of 2017 on the file of Special Judge for Economic Offences at Hyderabad for violation of Sec. 148(8) of Companies Act, 2013 (for short 'the Act of 2013') punishable under Sec. 147 of the Act of 2013. According to the allegation, the company failed to get its cost accounting records to be audited by a Cost Auditor and failed to file Cost Audit Report to the Central Government within 30 days from the date of receipt of a copy of the cost audit report furnished by the Cost Auditor, as such, liable. The non-filing of the cost audit report was for the financial year ending 31/3/2014.

(3.) Criminal Petition No.1414 of 2018 is filed questioning continuance of proceedings in CC No.186 of 2017 on the file of Special Judge for Economic Offences at Hyderabad for violation of Sec. 148(8) of Companies Act, 2013 (for short 'the Act of 2013') punishable under Sec. 147 of the Act of 2013. According to the allegation, the company failed to get its cost accounting records to be audited by a Cost Auditor and failed to file Cost Audit Report to the Central Government within 30 days from the date of receipt of a copy of the cost audit report furnished by the Cost Auditor, as such, liable. The non-filing of the cost audit report was for the financial year ending 31/3/2014.