JUDGMENT :

Asha Menon, J.

1. Though the facts are different in both the petitions, since the issue involved is common, the two petitions are disposed of vide this common order.

2. In both the cases, the petitioners have been summoned to face trial in complaint case Nos.2114/2019 and 2113/2019 respectively filed under Section 211(7) of the Companies Act, 1956.

3. The ground for filing the complaint by the respondent before the ACMM, Special Court, Central, Tis Hazari, New Delhi was that they had not strictly complied with the provisions of Section 211 of the Companies Act, 1956 as there were discrepancies in their disclosures.

4. In CRL.M.C. 82/2020, the allegation was that the fixed assets were improperly shown in the Balance Sheet for the year ending 31st March, 2008 without factoring the previous year’s fixed assets of Rs. 1,36,308/- and nil inventory had been declared against the previous year’s inventory worth Rs. 6,00,000/-. The process of scrutiny took time and it was on 4th September, 2015 that a notice under Section 206(1) read with Section 4 of Companies Act 2013 (sic) was sent. The reply sent by the petitioner dated 26th October, 2015, that the fixed assets could not be shown