Companies Act, 2013
403.
Fee
for filing, etc.
1. Any document,
required to be submitted, filed, registered or recorded, or any fact or
information required or authorised to be registered under this Act, shall be
submitted, filed, registered or recorded within the time specified in the
relevant provision on payment of such fee as may be prescribed:
Provided
that any document, fact or information may be submitted, filed, registered or
recorded, after the time specified in relevant provision for such submission,
filing, registering or recording, within a period of two hundred and seventy
days from the date by which it should have been submitted, filed, registered or
recorded, as the case may be, on payment of such additional fee as may be
prescribed:
Provided
further that any such document, fact or information may, without prejudice to
any other legal action or liability under the Act, be also submitted, filed,
registered or recorded, after the first time specified in first proviso on
payment of fee and additional fee specified under this section.
2. Where a company fails
or commits any default to submit, file, register or record any document, fact
or information under sub-section (1 ) before the expiry of the period
specified in the first proviso to that sub-section with additional fee, the
company and the officers of the company who are in default, shall, without
prejudice to the liability for payment of fee and additional fee, be liable for
the penalty or punishment provided under this Act for such failure or default.