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Company Law Board Regulations, 1991 40. Reference under section 621A – 1. Every application for compounding of an offence shall be made by a company or its officers in default to the Registrar specifying clearly the nature of offence, the date or period during which the offence was committed or continued, the name and address of officers of the company who have committed the offence and the prayer made. 2. The Registrar shall forward the application made by the company, together with his comments thereon, to the Board or the Regional Director, as the case may be, within 30 days from the date of receipt of the application. 3. Every Regional Director shall exercise the powers to compound an offence, subject to any general or special order of the Board.    |
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