Explain whether the following offences are compoundable, if yes, by whom? (iv) Not publishing the order of confirmation of reduction in share capital by the Tribunal.

According to section 66(4) of the Companies Act, 2013 (the Act) the order of confirmation of the reduction of share capital by the Tribunal under section 66(3) of the Act shall be published by the company in such manner as the Tribunal may direct. The punishment for above mentioned offence which was earlier mentioned in Sec 66(11) is now omitted by Companies (Amendment) Act, 2020 w.e.f. 21st December, 2020. According to section 450 of the Act, where no penalty or punishment is provided elsewhere in the Act, the company and every officer of the company who is in default or such other person shall be liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees for each day after the first during which the contravention continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default or any other person. In view of section 441 of the Act, the offence is compoundable by Regional Director or any officer authorised by the Central Government as the punishment doesn't involves imprisonment.