Companies Act

Section 446A. Factors For Determining Level Of Punishment

¹[446A. Factors for determining level of punishment— The court or the Special Court, while deciding the amount of fine or imprisonment under this Act, shall have due regard to the following factors, namely:–

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(a) size of the company;

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(b) nature of business carried on by the company;

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(c) injury to public interest;

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(d) nature of the default; and

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(e) repetition of the default.]

1. Ins. by Act 1 of 2018, s. 91 (w.e.f. 9-2-2018)