MCA Revamps ROC Adjudication Structure Under Companies Act

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  • Last Updated on 14 February, 2026

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MCA ROC Adjudication Structure

MCA Notification S.O. 698(E). Dated: 10.02.2026

The Ministry of Corporate Affairs (MCA) has issued a notification revamping the adjudication framework of the Registrars of Companies (ROCs) under Section 454 of the Companies Act, 2013.

The new notification supersedes the earlier notifications dated 24 March 2015 and 25 July 2019, bringing in a revised and more structured jurisdictional framework.

1. Section 454 – Adjudication of Penalties

Section 454 of the Companies Act, 2013 empowers the Central Government to appoint Adjudicating Officers, typically ROCs, to:

  • Adjudicate penalties for non-compliance
  • Conduct inquiry proceedings
  • Impose monetary penalties under the Act

The revised notification strengthens clarity in the allocation of these powers.

2. State and District Wise Jurisdiction Mapping

The notification introduces a clear demarcation of jurisdiction across:

  • States
  • Union Territories
  • Specific districts

This detailed mapping ensures:

  • Elimination of jurisdictional ambiguity
  • Faster processing of adjudication matters
  • Greater administrative efficiency

3. Multi-Zone Structure for Large States

To enhance operational effectiveness, the notification splits large and high-volume jurisdictions into multiple zones, including:

  • Delhi
  • Uttar Pradesh
  • West Bengal

This zonal division is aimed at distributing caseload and ensuring timely disposal of adjudication proceedings.

4. Comprehensive National Coverage

The revised framework provides jurisdictional clarity for all States and Union Territories, including:

  • Jammu and Kashmir
  • Ladakh
  • North-Eastern States such as:
    1. Assam
    2. Meghalaya
    3. Manipur
    4. Tripura
    5. Nagaland
    6. Mizoram
    7. Arunachal Pradesh
    8. Sikkim

This ensures uniform adjudication coverage across the country.

5. Supersession of Earlier Notifications

The notification expressly supersedes:

  • Notification dated 24 March 2015
  • Notification dated 25 July 2019

The revised framework replaces earlier jurisdictional allocations while maintaining continuity in adjudication authority.

6. Regulatory Objective

The revamped structure seeks to:

  • Improve efficiency in penalty adjudication
  • Reduce delays in enforcement proceedings
  • Provide greater clarity to companies regarding the competent ROC
  • Strengthen corporate regulatory oversight

7. Key Takeaway

The MCA’s revised adjudication framework under Section 454 establishes a more granular, state- and district-wise jurisdictional structure, improving enforcement efficiency and clarity for companies across India.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied