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2019 (3) TMI 619 - AT - Companies LawCompounding of offences - imposition of fines on Ishwarlal Jariwala who died after the Impugned Order was passed - Held that:- We are of the view that delays in compliance of the provisions of Companies Act regarding submission of Returns and Forms are source of mischiefs in various instances. These lapses need to be viewed seriously. Even if on facts in a given case, leniency may be shown, it cannot be so much that fear of law gets taken away. There is no illegality in the Impugned Order - We do not think that for the misconduct, as noticed in the present Appeals, further leniency is required to be shown - appeal dismissed.
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