Same offense in 2 section of mcs act 1960

Swapnil (Querist) 21 October 2024 This query is : Resolved
In MCS act 1960 offense for not presenting audit rectification report in AGM is mentioned in 2 different sections with different punishment. Please let me know which section will get precedence. DR has applied section 75 to dissolve the committee.
Section 75(2)(vii) and again in section 146(l-1) which references section 82

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The discussion revolves around a discrepancy in the MCS Act 1960 concerning penalties for failing to present an audit rectification report at an AGM. The offence appears in two separate sections with differing punishments. The user is seeking clarification on which section takes precedence, especially as one section (75(2)(vii)) has been used to dissolve a committee, referencing another section (146(l-1) which links to section 82). More information about the specific order is needed to provide a definitive answer.

T. Kalaiselvan, Advocate (Expert) 21 October 2024
The contents of the order is to be seen to render a proper opinion because it is not known that how both the clauses have been invoked and the the reasons therein.

P. Venu (Expert) 24 October 2024
The query is short of material facts.

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