Amin, Director of Tituto Ltd was penalized by Regional Director (RD) for an offence committed by him under the Companies Act, 2013. There were proceedings before the penalty was levied on Amin. However, Amin had not lear

According to rule 3 of the Adjudication of Penalties Rules, 2014, the Central Government may appoint as many officers of the Central Government not below the rank of Registrar, as adjudicating officers for adjudging penalty under the provisions of Companies Act, 2013. Under Rule 3(2), the adjudicating officer before adjudging penalty, shall issue a written notice in the specified manner, to the company, the officer who is in default or any other person, as the case may be, to show cause, within such period as may be specified in the notice (not being less than 15 days and more than 30 days from the date of service thereon), why the penalty should not be imposed on it or him. Every notice issued under rule 3(2), shall clearly indicate the nature of non-compliance or default under the Act alleged to have been committed or made by such company, officer in default, or any other person, as the case may be and also draw attention to the relevant penal provisions of the Companies Act, 2013(the Act) and the maximum penalty which can be imposed on the company, and each of the officers in default or the other person. The adjudicating officer, after giving the opportunity of being heard, as provided under Rule 3, to such company, officer in default, or any other person, as the case may be may, pass such orders in accordance with Rule 3(7) of the Adjudication of Penalties Rules, 2014 read with Sec 454A. PENALTIES FOR REPEATED DEFAULT [SECTION 454A OF THE COMPANIES ACT, 2013] Where a company or an officer of a company or any other person having already been subjected to penalty for default under any provisions of this Act, again commits such default within a period of three years from the date of order imposing such penalty passed by the adjudicating officer or the Regional Director, as the case may be, it or he shall be liable for the second or subsequent defaults for an amount equal to twice the amount of penalty provided for such default under the relevant provisions of this Act. In view of the above provisions, Amin's contention is wrong and the RD can levy penalty for the repeated offence, as there is no such protection available to an offender under the Companies Act, 2013.