Chapter 14 REGISTRATION OFFICES AND FEES

Chapter 14 : REGISTRATION OFFICES AND FEES

14.1
1. Office of Registrar shall be open for transaction of business between what hours :
a. 10:30 a.m to 3:30 p.m b. 24 x 7
c. 9:00 a.m. to 5:00 p.m. d. Based on token system obtained online
s
2. Seal u/s 396 of Companies Act shall bear the words:
a. Registrar of Companies, Government of India b. Registrar of Companies, (Place and State)
c. Registrar of Companies, M.C.A, Govt. of India d. Any of the above

3. Court has rejected as evidence Xerox copy (duly authenticated by the Registrar) of a Return filed by the
Company with the Registrar: Is the treatment valid:
a. Yes , Xerox copy is invalid whether or not b. No, Xerox copy is authenticated and u/s 397 gains
authenticated validity without original document
c. Yes, Xerox authenticated by Registrar is not d. No, provided that the Xerox is
admissible proof at Court but is admissible at Tribunal authenticated in the preceding 6 months

4. A person wanted to exercise his right to inspect documents delivered to the Registrar with a Prospectus
u/s 26 (Matters to be stated in Prospectus): 30 days had elapsed since the publication of Prospectus, can
he inspect?
a. Yes, inspection is not time bound b. No, as 14 days have elapsed, he cannot
c. Yes, as 45 days have not elapsed d. No, Such documents can’t be inspected at all

5. A person wanted to exercise his right to inspect documents delivered to the Registrar with a Prospectus
u/s 388(1)(b) (expert’s consent and allotment): 30 days had elapsed since the publication of Prospectus,
can he inspect ?
a. Yes, inspection is not time bound b. No, as 14 days have elapsed, he cannot
c. Yes, as 45 days have not elapsed d. No, Such documents can’t be inspected at all

6. Can the above rights be exercised after 14 days:

a. Yes, CG permission is needed b. No, such right cannot be exercised after 14 days
c. Yes, permission of Tribunal is needed d. Yes, permission of Court is needed

7. In exercise of Power of Board u/s 179(3) resolutions were passed by Board on certain matters enlisted
therein. The same resolutions were filed in compliance of Sec 117(3)(g) with Registrar: Can the same be
inspected by a person exercising right u/s 399?
a. Yes, as Board resolutions and GM resolutions are not b. No, as the same is prohibited under
seen separately for this right u/s 399 law
c. Yes, provided that a 14 days’ notice is given to Registrar d. None of the above

8. Where a physical Form is prescribed for submission to Registrar, an electronic form can be used to:
a. be submitted exclusive of physical form b. be submitted in alternative to physical form
c. be submitted in addition to physical form d. All of these

9. In case the Companies Act 2013 and the Information Technology Act 2000 are inconsistent with each
other: Which of the Acts shall be given effect to w.r.t. that inconsistency?
a. Companies Act, 2013 b. Information Technology Act, 2000
c. As per case by case basis, ruling of HC/SC d. As per case by case basis, ruling of Tribunal

© CA Darshan D. Khare
 Chapter 14 REGISTRATION OFFICES AND FEES

10. Office of Registrar shall be functional on all days except:

14.2 a. Saturdays & Sundays b. All Public Holidays
c. Both a. and b. d. 26th January, 15th August & 2nd October

11. Where a Document/(s) was/were required to be filed but weren’t so filed, the same may be filed on
payment of ________ fee u/s 403:
a. Additional Fee b. Compensatory Fee
c. Conciliatory Fee d. None of the above

12. Additional Fee for filing after due date of submissions u/s 92 or 137 shall not be less than:
a. Rs 100 per day b. Rs 200 per day
c. Rs 500 per day d. Rs 1000 per day

13. Where there is a repetitive failure of two or more times to make timely submissions of requisite records
u/s of the Companies Act, 2013 the same shall be filed on payment of:
a. Higher Additional Fee b. Higher Compensatory Fee
c. Higher Conciliatory Fee d. None of the above

14. Quantum of Higher Additional Fee as above shall not be less than……the additional fee:
a. 2x b. 3x
c. 10x d. 20x

15. Will the payment of Additional Fee or Higher Additional Fee (as the case may be), absolve the Company
and its Officers of any other liability under Companies Act, 2013 for such failure:
a. Yes b. No
c. Yes, Company will be absolved d. Yes, Officers will be absolved

© CA Darshan D. Khare
 Chapter 14 REGISTRATION OFFICES AND FEES

Answer

Q. NO ANSWER (REFERENCE WHERE REQUIRED) 14.3

1. a (Rule 4 of Companies (Registration Offices and Fees) Rules, 2014)
2. b (Rule 6 of Companies (Registration Offices and Fees) Rules, 2014)
3. b Sec 397 of Companies Act, 2013
4. b Sec 399 of Companies Act, 2013
5. b Sec 399 of Companies Act, 2013
6. a Sec 399 of Companies Act, 2013
7. b (Rule 15 of Companies (Registration Offices and Fees) Rules, 2014)
8. d Sec 400 of Companies Act, 2013
9. a Sec 402 of Companies Act, 2013
10. c Sec396 & (Rule 4 of Companies (Registration Offices and Fees) Rules, 2014)
11. a Sec 403 of Companies Act, 2013
12. a Sec 403 of Companies Act, 2013
13. a Sec 403 of Companies Act, 2013
14. a Sec 403 of Companies Act, 2013
15. b Sec 403 of Companies Act, 2013

© CA Darshan D. Khare