Dear Himali,
You cannot file FIR against the director because cognizance of perjury can be taken only on a criminal complaint filed by the very court before which the perjury was committed. Further, you have to file an application under Section 379 of the Bharatiya Nagarika Suraksha Sanhita (BNSS), 2023 praying to the court to initiate action for offence under Section 195(1)(b)(ii) of the BNSS 2023 against the director concerned.
The above mentioned are fully applicable to NCLT under the Companies Act 2013 and IBC 2016.
The above opinion is only on general law and not specific advise as facts have not been narrated.
Regards
Shubham Bhardwaj (Advocate)
Punjab & Haryana High Court, at Chandigarh
District and Session Court, Chandigarh.