Mistake in Munish bhandari law book?

please clarify one more doubt on similar lines. The exemption from maximum no. of directors provision u/s 149(1) is available to government companies and section 8 companies. in Munish bhandari it's written that the exemption won't be available to both govt companies and sec 8 co. if they default in filing annual return and financial statements u/s 92 and 137. But in the revision lecture, the teacher said that this prov of non availability of exemption is only for sec 8 co. and not govt co. please clarify which view is correct.