Devendra Pandey v. Union of India & Anr

Delhi High Court · 29 Mar 2023 · 2023:DHC:2313
Prathiba M. Singh
W.P.(C) 995/2023 & connected
2023:DHC:2313
corporate appeal_allowed Significant

AI Summary

Delhi High Court restored names of three companies struck off by ROC for non-filing of declarations under Section 10A, allowing interim relief upon deposit of penalty, while emphasizing statutory appeal before NCLT.

Full Text
Translation output
2023:DHC:2313
W.P.(C) 995/2023 & connected
HIGH COURT OF DELHI
Date of Decision: 29th March, 2023
W.P.(C) 995/2023 and CM APPL. 3884/2023
DEVENDRA PANDEY ..... Petitioner
Through: Mr Prabhat Kumar and Ms. Rupli Singh, Advs. (M: 9354786079)
VERSUS
UNION OF INDIA & ANR. ..... Respondents
Through: Ms. Nidhi Raman CGSC with Mr. Zubin Singh & Mr. Mayank, Advs. for R-1. (M: 9891088658)
JUDGMENT

9 WITH + W.P.(C) 996/2023 and CM APPL. 3886/2023 DEVENDRA PANDEY..... Petitioner Through: Mr Prabhat Kumar and Ms. Rupli Singh, Advs.

VERSUS

UNION OF INDIA & ANR...... Respondents Through: Ms. Nidhi Raman CGSC with Mr. Zubin Singh & Mr. Mayank, Advs. for R-1. 10 AND + W.P.(C) 997/2023 and CM APPL. 3888/2023 DEVENDRA PANDEY..... Petitioner Through: Mr Prabhat Kumar and Ms. Rupli Singh, Advs.

VERSUS

UNION OF INDIA & ANR...... Respondents Through: Ms. Nidhi Raman CGSC with Mr. Zubin Singh & Mr. Mayank, Advs. for R-1. Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected CORAM: JUSTICE PRATHIBA M. SINGH Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. These are three petitions filed by the Petitioner-Mr. Devendra Pandey, who is an ex-director of the three companies in respect of which the said writ petitions have been filed. The Petitions challenge the striking off of the names of the said companies from the Register of Companies by the

3. The following are the three companies, which are the subject matter of these three petitions- Writ Petition Name of Company Date of incorporation Date of notice of striking off in Form STK-7 WP(C) 995/2023 M/s B&M Propmart Private Limited 20th October 2020 5th January 2023 WP(C) 996/2023 M/s Devyansh Hotels & Resorts Private Limited 13th August 2020 13th January 2023 WP(C) 997/2023 M/s B&M Constructions & Developments Private Limited 3rd September 2020 5th January 2023

4. The Petitioner is aggrieved by the orders/ notices of striking off and dissolution issued in Form STK -7, informing the Petitioner through emails, that the names of the companies have been struck off under Section 248 (5) of the Companies Act, 2013. The said orders/ notices are set out below: “ FORM No. STK- 7 NOTICE OF STRIKING OFF AND DISSOLUTION [Pursuant to sub section (5) of Section 248 of the Companies Act,2013 and rule 9 of the Companies (Removal of Names of Companies from the Register of Companies) Rules,2016] GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS Office of the Registrar of Companies Dated:05.01.2023 This is with respect to this Office's Notice No. RoCDelhi248(1)7208512022 dated 01.07.2022 and notice in form STK 5 issued on dated 28.09.2022 Notice is hereby published that pursuant to sub-section (5) of Section 248 of the Companies Act, 2013 the name of B&M PROPMART PRIVATE LIMITED has this day of January been struck off the register of companies and the said Company is dissolved.” **************************************************** FORM No. STK- 7 [Pursuant to sub section (5) of Section 248 of the Companies Act,2013 and rule 9 of the Companies (Removal of Names of Office of the Registrar of Companies Dated:05.01.2023 This is with respect to this Office's Notice No. RoCDelhi248(1)7208482022 dated 01.07.2022 and notice in form STK 5 issued on dated 28.09.2022 Notice is hereby published that pursuant to sub-section (5) of Section 248 of the Companies Act, 2013 the name of B&M CONSTRUCTIONS & DEVELOPMENTS PRIVATE LIMITED has this day of January been struck off the register of companies and the said Company is dissolved. FORM No. STK- 7 [Pursuant to sub section (5) of Section 248 of the Companies Act,2013 and rule 9 of the Companies (Removal of Names of Office of the Registrar of Companies Dated:13.01.2023 This is with respect to this Office's Notice No. RoCDelhi248(1)7521632022 dated 07.07.2022 and notice in form STK 5 issued on dated 28.09.2022 Notice is hereby published that pursuant to sub-section (5) of Section 248 of the Companies Act, 2013 the name of DEVYANSH HOTELS AND RESORTS PRIVATE LIMITED has this day of January been struck off the register of companies and the said Company is dissolved.”

5. The bank accounts of the companies were frozen pursuant to the orders from the ROC dated 26th December 2022. The striking off was thereafter communicated to the three companies. Debit freeze was also directed in respect of the bank accounts of the companies. Upon the bank’s communication being received, the Petitioner has filed the present writ petitions.

6. Mr. Prabhat Kumar, ld. Counsel for the Petitioner submits that under the Companies Act and Rules, a notice under Form STK -1 is mandatorily required to be issued by the ROC. In the present case, the said notice is stated to have been issued by the ROC. But the Petitioner claims that the same has never been served. It is further argued that the email addresses of the directors of the companies were available with the ROC. However, despite this, the Forms STK 1 were not served on email. It is only finally Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected when Form STK- 7 is issued, striking off the names of the companies, that the same was served upon the Petitioner over email. He submits that there has been a violation of the Act and Rules and thus, the striking off deserves to be set aside.

7. Ms. Nidhi Raman, ld. Counsel appearing for the ROC, on the other hand submits that all the necessary provisions of the Companies Act, 2013 (hereinafter ‘Act’ ) and the Companies ( Removal of Name of Companies from the Register of Companies ) Rules, 2016 (hereinafter ‘said Rules’) have been duly complied with by the ROC. She refers to Section 10A of the Act, to submit that before commencement of business, a declaration has to be filed by the directors to the effect that the capital contribution has been made. Further, under Section 10A(3) of the said Act, if the said declaration is not filed and the business is not being carried out by the company, the same is taken as a default and hence, proceedings were commenced under Section 248 of the Act. It is submitted by Ms. Nidhi Raman that a large number of shell and defunct companies were being found by the ROC due to which large scale action was taken against such companies under Section 248 of the said Act.

8. As per the ROC notice was issued under Section 248(1) of the said Act in Form STK-1 to the three companies as well as to their directors, on 1st July 2022 in the case of Ms/ B&M Propmart Private Limited and M/s B&M Constructions and Developments Private Limited and on 7th July 2022 in the case of M/s Devyansh Hotels & Resorts Private Limited. It is stated that these notices were issued in terms of the statute and were dispatched by Speed Post on 1st August 2022 in the case of B&M Propmart Pvt. Ltd. and B&M Constructions and Developments Pvt. Ltd. and on 12th August 2022 in Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected the case of Devyansh Hotels & Resorts Private Limited. Notices were also issued to the directors i.e. Mr. Devendra Pandey and Ms. Sushma Pandey at different addresses as uploaded on the MCA portal. Subsequently, the notices in Form STK 5 have also been published in terms of the Rules 3 & 7 of the said Rules, on the website of the Ministry, the official gazette as also in two newspapers. Thus, the ROC has followed all the required procedures before striking off the names of the companies.

9. It is stated that the striking off was also carried out on 13th December 2022 and the STK 7 was published in the official gazette on 17th December

2022. Finally, Ms. Raman submits that the order of striking off is an appealable order under Section 252 of the said Act by the National Company Law Tribunal (‘NCLT’) and a large number of companies have already approached the NCLT in these matters seeking setting aside of the striking off. Thus the present writ petition ought not to be entertained.

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10. Heard ld. Counsel for the parties.

11. Under Section 10A of the Companies Act 2013, before commencement of business, and after incorporation, a Company has to file a declaration through one of its directors within 180 days that the share capital has been duly contributed as agreed by the subscribers to the memorandum. Section 10A of the Companies Act 2013 reads as under: “10A. Commencement of business etc. (1) A company incorporated after the commencement of the Companies (Amendment) Act, 2019 and having a share capital shall not commence any business or exercise any borrowing powers unless - (a) a declaration is filed by a director within Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected a period of one hundred and eighty days of the date of incorporation of the company in such form and verified in such manner as may be prescribed, with the Registrar that every subscriber to the memorandum has paid the value of the shares agreed to be taken by him on the date of making of such declaration; and (b) the company has filed with the Registrar a verification of its registered office as provided in sub-section (2) of section 12. (2) If any default is made in complying with the requirements of this section, the company shall be liable to a penalty of fifty thousand rupees and every officer who is in default shall be liable to a penalty of one thousand rupees for each day during which such default continues but not exceeding an amount of one lakh rupees. (3) Where no declaration has been filed with the a period of one hundred and eighty days of the date of incorporation of the company and the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may, without prejudice to the provisions of sub-section (2), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII ”

12. A perusal of the above section would show that if the declaration is not filed, a penalty is liable to be paid to the tune of Rs.50,000/- by the company. Further, additional penalty of Rs.1,000/- per day till the default continues is payable by every officer in default, not exceeding 1 lakh rupees.

13. Under section 10A(3) of the said Act, the ROC can initiate action for the removal of the name of the company in terms of Chapter XVIII i.e. Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected under Section 248. Section 248 of the said Act reads as under:

“248. Power of the Registrar to remove name of
company from register of companies
(1) Where the Registrar has reasonable cause to
believe that -
(a) a company has failed to commence its business within one year of its incorporation;[or];
(b) [***]
(c) a company is not carrying on any business or operation for a period of two immediately preceding financial years and has not made any application within such period for obtaining the status of a dormant company under [section 455; or] [(d) the subscribers to the memorandum have not paid the subscription which they had undertaken to pay at the time of incorporation of a company and a declaration to this effect has not been filed within one hundred and eighty days of its incorporation under sub-section (1) of section 10A; or
(e) the company is not carrying on any business or operations, as revealed after the physical verification carried out under sub-section (9) of section 12,] he shall send a notice to the company and all the directors of the company, of his intention to remove the name of the company from the register of companies and requesting them to send their representations along with copies of the relevant documents, if any, within a period of thirty days from the date of the notice. (2) Without prejudice to the provisions of sub- section (1), a company may, after extinguishing all its liabilities, by a special resolution or consent of seventy-five per cent members in terms of paid-up
Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected share capital, file an application in the prescribed manner to the Registrar for removing the name of the company from the register of companies on all or any of the grounds specified in sub- section (1) and the Registrar shall, on receipt of such application, cause a public notice to be issued in the prescribed manner: Provided that in the case of a company regulated under a special Act, approval of the regulatory body constituted or established under that Act shall also be obtained and enclosed with the application. (3) Nothing in sub-section (2) shall apply to a company registered under section 8. (4) A notice issued under sub-section (1) or subsection (2) shall be published in the prescribed manner and also in the Official Gazette for the information of the general public. (5) At the expiry of the time mentioned in the notice, the Registrar may, unless cause to the contrary is shown by the company, strike off its name from the register of companies, and shall publish notice thereof in the Official Gazette, and on the publication in the Official Gazette of this notice, the company shall stand dissolved. (6) The Registrar, before passing an order under sub-section (5), shall satisfy himself that sufficient provision has been made for the realisation of all amount due to the company and for the payment or discharge of its liabilities and obligations by the company within a reasonable time and, if necessary, obtain necessary undertakings from the managing director, director or other persons in charge of the management of the company: Provided that notwithstanding the undertakings referred to in this sub-section, the assets of the company shall be made available for the payment or discharge of all its liabilities and obligations Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected even after the date of the order removing the name of the company from the register of companies (7) The liability, if any, of every director, manager or other officer who was exercising any power of management, and of every member of the company dissolved under sub-section (5), shall continue and may be enforced as if the company had not been dissolved. (8) Nothing in this section shall affect the power of the Tribunal to wind up a company the name of which has been struck off from the register of companies”.

14. As per Section 248, if the declaration is not filed within 180 days, the ROC is to send a notice to the company and all the directors of the company of the intention to remove the name of the company from the register of companies. Further, the directors and the company have an option to send their representations along with the copies of the relevant documents within a period of 30 days from the date of the notice.

15. Rule 3 of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 provides that the notice is to be in Form STK -1. Rules 3(2) is extracted herein below: “3.(2)For the purpose of sub-rule (1), the STK 1 which shall be sent to all the directors of the company at the addresses available on record, by registered post with acknowledgement due or by speed post. ”

16. In the present case, a perusal of the notices which have been issued and the publications which have been made would show that the notices under STK -1 have been issued by speed post. Though, there can be no doubt that the notice could also have been sent by email, the notice issued Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected through speed post is in terms of the said Rules i.e. Rule 3(2). Ld. counsel for the Petitioner has attempted to argue that the consignment was never received. Whenever notices are issued under registered post or under speed post, there is a presumption of service. Moreover, the companies and/or its directors were well aware of their obligations for filing the declaration, which they admittedly did not do. The onus cannot be shifted to the ROC in the manner as is sought to be done, that the notice ought to have been sent by email, though, the ROC can usually follow the practice of sending notices by email.

17. The case of the Petitioners is that the companies are running companies and their businesses have been severely hampered and jeopardized due to the striking off of the names of the companies and due to the debit freeze and other freezing orders issued qua the bank accounts.

18. The provision of Appeal against striking off orders i.e., Section 252 of the Act reads as under:

“252. (1) Any person aggrieved by an order of the Registrar, notifying a company as dissolved under section 248, may file an appeal to the Tribunal within a period of three years from the date of the order of the Registrar and if the Tribunal is of the opinion that the removal of the name of the company from the register of companies is not justified in view of the absence of any of the grounds on which the order was passed by the Registrar it may order restoration of the name of the company in the register of companies. Provided that before passing any order under this section, the Tribunal shall give a reasonable opportunity of making representations and of being heard to the Registrar, the company and all the persons concerned:
Provided further that if the Registrar is satisfied, that the name of the company has been struck off from the register of companies either inadvertently or on the basis of incorrect information furnished by the company or its directors, which requires restoration in the register of companies, he may within a period of three years from the date of passing of the order dissolving the company under section 248, file an application before the Tribunal seeking restoration of name of such company. (2) A copy of the order passed by the Tribunal shall be filed by the company with the Registrar within thirty days from the date of the order and on receipt of the order, the Registrar shall cause the name of the company to be restored in the register of companies and shall issue a fresh certificate of incorporation. (3) If a company, or any member or creditor or workman thereof feels aggrieved by the company having its name struck off from the register of companies, the Tribunal on an application made by the company, member, creditor or workman before the expiry of twenty years from the publication in the Official Gazette of the notice under sub-section (5) of section 248 may, if satisfied that the company was, at the time of its name being struck off, carrying on business or in operation or otherwise it is just that the name of the company be restored to the register of companies, order the name of the company to be restored to the register of companies, and the Tribunal may, by the order, give such other directions and make such provisions as deemed just for placing the company and all other persons in the same position as nearly as may be as if the name of the company had not been struck off from the register of companies.”

19. As per the above provision, any order of striking off is appealable to the NCLT. In the present case, the present writ petition has been premised on the ground that the notice itself was not issued, therefore, a writ petition would be liable to be entertained. It is stated that the striking off has taken place vide STK -7 issued on 13th December 2022 and published in the official gazette on 17th December 2022. For whatever reasons, the Petitioner has not approached the National Company Law Tribunal (‘NCLT’) and has chosen to come before this Court.

20. A perusal of Section 10A as also Section 252(3) of the said Act would show that the delay ultimately is condonable upon the payment of monetary penalty in terms of Section 10A. Even the standards that have been stipulated for restoration of the company by the NCLT is if the NCLT feels it is just that the name ought to be restored or if the company was carrying on business and was in operation.

21. The ROC has undertaken the exercise of striking off defunct and shell companies, which cannot, in any manner be doubted. Paragraphs 6, 7 & 8 of the reply affidavit are relevant and are quoted below:

“6. That the action for striking off companies is carried as a drive on the directions of the Director General of Corporate Affairs, Ministry of Corporate Affairs. After issuance of notices to non-compliant companies under STK-1, 1370 companies filed Form e-form 20A as per section 10A and made their default good, as a result of which action for striking off was dropped against such companies. Thereafter pursuant to section 248(4) of the Companies Act, 2013 read with rules made therein, notices in STK-5 were issued in respect of 7849 companies. Thereafter based on objections/replies, striking off proceedings against
191 companies were dropped. Hence, action for final striking off was taken in respect of 7658 companies.
7. That the notice in STK-5 is not sent to the company rather as per Rule 7 of the Companies (Removal of Names of Companies from Register of Companies) Rules, 2016, it is required to be placed on the official website of the Ministry of Corporate Affairs on a separate link established on such website in this regard. It is also required to be published in the Official Gazette and in a leading English newspaper and in a leading vernacular language newspaper, both having wide circulation in the State in which the registered office of the company is situated, which was duly done. Copy of the Companies (Removal of Names of Companies) Rules, 2016 is annexed herewith as Annexure IV.
8. It is submitted that since the publication in the Official Gazette is done by sending STK-7 notice to the Directorate of Printing under the Ministry of Housing and Urban Affairs, Government of India, such notice at first instance is issued outside the MCA21 back office portal. After publication of the notice in the Official Gazette, the status of each company is updated on the MCA21 portal whereby an electronic notice STK-7 is also delivered to the company.”

22. Thousands of companies, which are shell companies, inactive companies or dormant companies may have been struck off by the ROC. Such companies would have had the remedy of approaching the NCLT. However, in the present case the Petitioner has approached this Court under the writ jurisdiction. Few months have already elapsed since the striking off Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected has taken place. Such striking off is visiting the Companies with everyday consequences. Thus this Court is of the opinion that relegating the Petitioners at this stage to the NCLT would result in further delays in the Company commencing its business. The striking off is not a permanent consequence and is subject to appeal/judicial review.

23. Considering the fact that the bonafides of the Petitioners are not in doubt as the companies are running companies, and the striking off has already been prejudicial to them, this Court deems it appropriate not to relegate the Petitioners to the alternative remedy under Section 252.

24. Without treating the present case as a precedent the following directions are, accordingly, issuedi. The Petitioner shall deposit a sum of Rs.[1] lakh each for each of the companies as a pro tem deposit of penalty under Section 10A(2). The said deposit shall be made within one week, upon which the names of the companies shall be restored. ii. Along with the deposit, a representation shall be made by each of the companies in terms of Section 248 of the said Act. The said representation shall then be considered by the ROC and any penalties, in accordance with the provisions of the Act and Rules, shall be imposed. iii. Upon the deposit of Rs.[1] lakh by each company, the ROC shall remove the freezing orders and the companies shall be permitted to operate their bank accounts during their daily course of business. Signing Date:31.03.2023 13:11 2023:DHC:2313 W.P.(C) 995/2023 & connected iv. Any orders that may be passed by the ROC in this regard, shall be communicated to the Petitioner, both on email and through speed post. v. Remedies of the Petitioners, if any, in accordance with law, to approach the NCLT are left open.

25. The present order is passed in the unique facts of the present case and shall not be treated as a precedent. The petitions, along with, all pending applications are disposed of in the above terms. Dasti.

PRATHIBA M. SINGH JUDGE MARCH 29, 2023 /dk/rp