CASE:
I had filled two DIR-3 forms by paying 500 x 2 = 1000. Actually the thing is while filling, i did self attestation on it. I got disapproval and asked to resubmit both the forms again, attested by Professional. The status updated sounds as below:
"All documents should be attested by the professional with stamp seal / Membership number.Form should be resubmitted by 22/01/2015 failing which the eForm shall be treated as invalid and transaction cancelled."
I followed the instruction accordingly and get it attested by Professional who signed and gave her membership no. only, reason being oblique sign (/) is given in the status mentioned above. The next part of the story is painful to dictate.After complaining the issue at grievance cell, I got reply mentioned below:
"This is to inform you that Din form filed has been rejected owing to" (i) Stamp seal of attesting authority is not available on supporting documents. You are hereby requested to file New fires Dir-3 e form. Please call at DIN cell helpline no. 09259720983/87/88 for any clarification that you may seek necessary."
I asked DIN Cell to allow me to resubmit again the form since the fault is on their side (i.e. giving option of stamp seal or membership number as indicated by slash sign displayed in status) or allow me to file addendum . They refused me to do so. I then visited the Kolkata ROC office who accepted their fault but refused me to resubmit the form again . I asked him to refund rs 1000 (500x2) but he refused since it is not under his control to do so. I contacted on the DIN cell no 09259720983 and after having conversation with Mr. X refused to refund my 1000 Rs. All persons accepted their fault but they didnt agree to refund the money. All of them told me that I could not contact with anyone else above them and I need to file the fresh form. Even one person told me that there is one Notification (who refused to give the number of same) that any document which needs to be attested is required to have the stamp seal too. Attestation is incomplete if both the things are not mentioned. I told him if that is so, then why he issued the remark of giving one of them (this is evident from their language in the reply). He could have given the notification no. instead in the status.I am extremely unhappy and want my 1000 rs back.
On contacting one person (Mr. Z) assuming him big official via email (obtained frm one helpline), he apolozised the discontent that I have faced and said resubmission in DIR-3 e-forms can be given only once & also there is no provision of fee refund on processed cases but be sure that this issue will be taken further for strict action against the culprits.
Evn after this reply, since they didnt refund the money,I again raised the issue by complaining at Grievance cell getting complaint ticket number but unable to tell the my whole arguement (as it allows to use only 500 characters) in full. Also I have reverted mail to Mr. Z.
My arguements in the mail is reproduced below:
"Now I am left with no option but to raise this issue again. I want my money of Rs 1000(500 per form) as it’s a clear cut mistake on your end. I know you may argue that in every document when attested by professional must be affixed by stamp seal along with Membership number.
If this is the rule, the person rejected the form must have rejected in first instance OR could have asked to resubmit the form by after referring the rules for resubmission instead of creating ambiguity in language of status. It is duty of person concerned (who approves or rejects the form) to use correct instruction to avoid any confusion.
Even instruction kit of DIR-3 clearly says that form should be self attested and there no mention of such requirement. Furthermore I do not find any such requirement anywhere in your web site. Attestation section of Page 7 of such kit, clearly mention the requirement read as below:(A copy of the same highlighting the relevant point is attached herewith too)
"If eForm is digitally signed by a Chartered Accountant (CA) or Cost Accountant (CWA) or Company Secretary (CS) (in whole time practice) then the supporting documents attached shall be self-attested by the applicant."
My form was digitally signed by Company secretary who is a whole time practitioner. As per above point, even self attestation is enough.
I witnessed many cases which have been approved by the department which are not attested by Professional even.
As a Chartered Accountant student, even in professional world, every word assumes tremendous value and interpretation whether it is written in company law or Taxation. I have witnessed many landmark judgments which came just because the plaintiff feels ambiguity in the language of the law.
My problem would not get resolved by taking action against them. It’s a matter of Rs 1000 which should be refunded. Now it’s your outlook whether you refund it by deduction from culprit or by whatever means. Accepting mistake will not be sufficient until I get my money back.
We are trying to open new business for which I had applied for DIN for incorporating company, if this would be the case, and if start up cost results in loss, then it will create negative impact on many other stakeholders.
Even the government encourages the message of ‘Jaago Grahak Jaago’ and contact the Consumer court if we remain unsatisfied with the product or service we availed.
If you still do not refund my money, I would be left with nothing but to consult my legal advisor who will initiate other possible means for recovery of my money.
Thanking you."
He didn't replied but Grievance cell replied with their arguement which is given below:
This is to inform that as per notification of Companies (Registration Offices and Fees) Amendment Rules, 2014 [PART II-Section 3-Sub-section (i)] wef 28-04-2014 it has been specified on point (c) as "E-form DIR-3 shall be f iled along with attestation of photograph, identity proof and proof of residence of the applicant by the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice."
Further, please note that attestation of documents are mandatory as M.no of professional is already available on e-form where Professional affixes his/her DSC.
Please file a fresh e-form along with attestation of documents in order to recieve a fresh DIN.
Now my questions:
Now if we refer above arguement sent by MCA, even in these language there is no where requirement of Stamp seal to affixed in documents along with Membership number. Rules cited above does not says about definition of word 'attestation'
Question 1: Is there any Act or section which defines such word.
Whether General Clauses Act defines word attestation done by professional. if yes, the which site will give me the bare act.
Question 2: whether i'm possessing a logical base to move against them and file a suit
Question3: what is your opinion. Is there any remedy for this
long write up but needed to resolvedand understand whole issue. Thanks in advance for sparing time.Your comment is very much valuable for me.
thx
CAclubindia
