You are a freshly qualified Company Secretary. During an interview for the position of Company Secretary in a listed company the Managing Director has asked you: Can a secretary be punished in respect of offences under C

Company Secretary has been defined as 'Officer who is in default' under Section 2(60) of the Companies Act, 2013 along with Managing Director, Manager and Whole time Director etc. Thus, he can be punished in respect of offences under Companies Act, 2013. He may be held liable as Key Managerial Personnel also under various provisions of the Act.