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2023 (12) TMI 572 - CESTAT KOLKATAForfeiture of security deposit - non-initmation of change in the Board of Directors within 60 days as is required under Regulation 14 of CHALR, 2004 - HELD THAT:- There was enough evidence to show that the delay was not deliberate and was only because of the illness of the Appellant’s farther. It is seen that no case has been made out against the Appellant that the delay in submission of the change in Board of Directors was deliberate on his part. The impugned order set aside - appeal allowed.
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