Holding Deloitte Haskins & Sells LLP and CJ Goswami & Associates, the secretarial auditor of Sun Pharmaceutical Industries Ltd (Sun Pharma), responsible for not reporting related party transactions of Sun Pharma with its sole distributor and promoter entity Aditya Medisales Ltd, the registrar of companies (RoC) in Gujarat has slapped a penalty of Rs1.50 lakh each on the audit firm and secretarial auditor of the company.