MUMBAI BENCH COURT II Item No. 137 Company Petition/108/2025 CORAM SHRI SANJIV DUTT SHRI ASHISH KALIA HON’BLE MEMBER (TECHNICAL) HON’BLE MEMBER (JUDICIAL)

ORDER SHEET OF HEARING (HYBRID) DATED 06.02.2026 NAME OF THE PARTIES: Maharashtra Oil Extractions Limited Vs.

Registrar Of Companies Mumbai Appearance:

For ROC Mumbai : Adv. A K Singh (VC)

For Respondent : None Sec. 441

ORDER

Company Petition/108/2025

1. BACKGROUND

1.1 This Application bearing CP No108/MB/2025 was filed by Maharashtra Oil Extractions Limited (Petitioner No.1) and Mr. Manoj Basantlal Agrawal (Petitioner No. 2), its Managing Director and authorized representative (both hereinafter referred to as “the Petitioners”) on 12.05.2025 suo motu under Section 441 of the Companies Act, 2013 seeking compounding of the offence committed by the Petitioners under Section 148(3) of the Companies Act, 2013 (hereinafter referred to as "the Act") on account of delay in the filing of cost auditor report from Financial Year 2016-2017 to Financial Year 2023-2024.

2. AVERMENTS OF PETITIONERS

2.1 The Petitioner No. 1 was duly incorporated under the provisions of the Act and registered with the Registrar of Companies, Mumbai, at Maharashtra on 21