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15. Boro-tuff Glasses Ltd. is a public limited company engaged in the manufacturing of doors and panels made from toughened glass. The company was…

CA Intermediate · Corporate and Other Laws · MTP · September 2026

15. Boro-tuff Glasses Ltd. is a public limited company engaged in the manufacturing of doors and panels made from toughened glass. The company was incorporated on 1st November 2023 with the requisite members and capital. The first Annual General Meeting was held on 1st May 2024. Mr. F, the Company Secretary has decided to call the next Annual General Meeting for the Financial Year 2023-24 on 1st August 2025. On 31st July 2025, the company applied to the Registrar of Companies (ROC) for an extension of 4 days to hold the meeting on 5th August 2025 on the grounds that the accounts department was asking for another couple of days more for finalizing the annual accounts, but the plea was rejected by the RoC. The company went on to conduct the aforesaid meeting on 5th August 2025. Considering the provisions of the Companies Act, 2013, resultant effect of convening meeting on the above date shall be:

(A) (a) The company and every officer in default shall be liable to total penalty of ₹ 1,30,000 for delay in the convening of Annual General Meeting.

(B) (b) The company and every officer in default shall be liable to total penalty of ₹ 1,00,000 for delay in the convening of Annual General Meeting.

(C) (c) The Company and every officer in default shall be liable to total penalty of ₹ 1,20,000 for delay in convening of Annual General Meeting.

(D) (d) The convening of meeting on the above date shall not attract any penalty as the same has been convened within the prescribed time limits.

15. Boro-tuff Glasses Ltd. is a public limited company engaged in the manufacturing of doors and panels made from toughened glass. The company was…

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