Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 9] [Section 148(8)] [Section 148] [Entire Act] Union of India - Subsection Section 148(8)(b) in The Companies Act, 2013 (b)the cost auditor of the company who is in default shall be punishable in the manner as provided in sub-sections (2) to (4) of section 147.