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Kesari Printers Ltd vs Sebi on 10 October, 2007

6. While disposing of Appeal no.199 of 2014 (Inland Printers Limited vs. SEBI) today i.e. on 20.10.2015 this Tribunal held that the obligation to make disclosures by a listed company to the stock exchanges under Regulation 8(3) of the Takeover Regulations, 1997 is mandatory. Failure to make disclosures under Regulation 8(3) entails statutory penal liability under Section 15A(b) of the SEBI Act. Penalty imposable under Section 15A(b) of the SEBI Act at the relevant time was Rs.1 lakh 3 for each day during which such failure continues or one crore rupees whichever is less. In Appeal no.407 of 2014 penalty calculated at the rate of Rs. 1 lakh for each day's delay would be more than several crores of rupees. However, after taking into consideration all mitigating factors, the Adjudicating Officer has imposed penalty of Rs.23 lakh for failing to make disclosures under Regulation 8(3) for the financial year ended 31st March, 1998 to 31st March, 2011which cannot be said to be unreasonable. However, in Appeal no.290 of 2015, for the very violation, the Adjudicating Officer of SEBI by his order dated March 30, 2015 has imposed penalty of Rs.14 lakh on the appellant therein. It is relevant to note the violation committed by the appellants in these two appeals relate to the same period i.e. for the financial year ended March 31, 1998 to March 31, 2011. However, in Appeal No.407 of 2014 penalty imposed is Rs.23 lakh, whereas, in Appeal No.290 of 2015, the penalty imposed is Rs.14 lakh. Since the order passed in Appeal No.290 of 2015 on March 30, 2015 is subsequent in point of time wherein for delay in making disclosures for the very same period, penalty imposed is Rs.14 lakh, we deem it proper to reduce the penalty imposed on the appellant in Appeal no.407 of 2014, from Rs.23 lakh to Rs.14 lakh as in case of appellant in Appeal no.407 of 2104.
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