If any auditor's report is made, or any document of the company is signed or authenticated, otherwise than in conformity with the requirements of sections 227 and 229, the auditor concerned, and the person, if any, other than the auditor who signs the report or signs or authenticates the document, shall, if the default is wilful, be punishable with fine which may extend to 1[ten thousand rupees].
1. Subs. by Act 53 of 2000, sec. 111, for "one thousand rupees" (w.e.f. 13-12-2000).
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