Every Company should maintain its registered office pursuant to Section 12 of the Companies Act, 2013.

MCA has notified the Companies (Incorporation) Third Amendment Rules, 2022. A new rule 25B has been inserted prescribing the manner of physical verification of the registered office of the company.

Under this new rule, the physical verification of the Co’s registered office shall be conducted by ROC in the presence of two independent witnesses of the locality where Co.’s registered office is situated. Further, if required, ROC can also seek the assistance of the local Police for such verification.

Section 12(8) If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees.

Section 12 (9) If the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may cause a physical verification of the registered office of the company in such manner as may be prescribed and if any default is found to be made in complying with the requirements of sub-section (1), he may without prejudice to the provisions of sub-section (8), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII

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