These rules may be called the Companies (Adjudication of Penalties) Second Amendment Rules, 2024.
In the Companies (Adjudication of Penalties) Rules, 2014, in sub-rule (1) of rule 3A, the following proviso shall be inserted, namely:-
“Provided that the proceedings pending before the Adjudicating Officer or Regional Director on the date of such commencement shall continue as per provisions of these rules existing prior to such commencement.”.
Link – https://www.mca.gov.in/bin/dms/getdocument?mds=KO%252B0RaVxZKLvrlI4cHQFFw%253D%253D&type=open
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