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According to the order, the company and its officers are liable for action for the failure to take necessary steps to identify the SBO in relation to the company.
In its order, reviewed by ET, the Registrar of Companies for the national capital region of Delhi and Haryana under the MCA said the company and the officials are liable for penal action for "failure to take necessary steps as per section 90-4A (of the Companies Act) to identify the SBO in relation to the company".
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