446A The Companies Act

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:--

(a) size of the company;

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

(c) injury to public interest;

(d) nature of the default; and

(e) repetition of the default.]

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