1. The above mentioned Writ Petitions under Article 226/227 of the
Constitution of India, 1950 have been filed by the aforesaid Petitioner
Companies for issuing directions to the Respondents to refund the excess
amount of Additional Fees charged from the Petitioner Companies on
account of delay in filing Financial Statements along with interest @ 18%
per annum from the date of payment till the date of actual refund.
2. The basic facts are that the Petitioner Companies are incorporated and
registered with Registrar of Companies under the Companies Act. Section
137(1) of the Companies Act, 2013 mandates that a copy of Financial
Statements including the Consolidated Statements along with all the
documents duly adopted at the Annual General Meeting (AGM) of the
Company, shall be filed with the Registrar of Companies within 30 days of
the date of AGM in such manner as may be prescribed. All the respective
Companies held their Annual General Meeting on 30.09.2019 for the year
ending on 31.03.2019. They were required to file the copy of Financial
Statements in the prescribed Form AOC-4 at AOC-4 CFS within 30 days of
the AGM i.e. latest by 29.10.2019 without payment of any additional fee. In
case the Petitioner filed it beyond the said date, it was required to pay an
additional fee of Rs.100/- per day of such delay.
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