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SECURITIES AND EXCHANGE BOARD OF INDIA

 

ADJUDICATION ORDER IN RESPECT OF M/s. BHUPENDRA & CO., TRADING MEMBER, DSE (SEBI REGN. NO. INB 050082918)

 

Order under sub-section (1) of Rule 5 of Securities and Exchange Board of India (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 1995.

 

1.0.      BACKGROUND

 

1.1.    Bhupendra & Co. (hereinafter referred to as the “trading member”) is a member of DSE with Securities and Exchange Board of India (hereinafter referred to as the “SEBI”) registration no. INB050082918. An inspection of the books of accounts, other records and documents maintained by the trading member for the period April 1, 2001 to March 31, 2002 was conducted through M/s. J. P. Kapur & Uberoi, Chartered Accountants under the provisions of regulation 19(1) of the SEBI (Stock Broker & Sub-Brokers) Regulations 1992. M/s. J. P. Kapur & Uberoi has submitted the inspection report to SEBI.

 

2.0.     ADJUDICATION PROCEEDINGS

 

2.1.               Based on the alleged violations observed during the inspection and pursuant to the clarifications given by the trading member for the alleged violations, the  Whole Time Member, SEBI has, in exercise of the powers conferred upon him under Section 19 of the SEBI Act, 1992 (hereinafter referred to as “the Act”) read with Section 15-I of the Act and Rule 3 of SEBI (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 1995 has appointed the undersigned as the Adjudicating Officer vide order dated March 31, 2004, to enquire into and adjudge the violations allegedly committed by the trading member.

 

2.2.                The alleged violations are as follows:

 

  • Failure to maintain books of account in violation of Section 15A(c) of the Act read with Regulation 26(iii) of the SEBI (Stock-Brokers and Sub-Brokers) Regulations,1992 (hereinafter referred to as “the Regulations”);

 

  • Not adhered to the unique client code in violation of section 15HB of the Act read with Regulations 26(xv) and 26(xvi) of the Regulations;

 

  • Indulged in off-the-floor transactions in violation of section 15HB of the Act read with Regulations   26(xv) and 26(xvi) of the Regulations;

 

  • Not appointed compliance officer in violation of Section 15HB of the Act read with Regulations 26(xv) and 26(xvi) of the Regulations;

 

  • Indulged in carry forward transactions in violation of Section 15HB of the Act read with Regulations 26(xv) and 26(xvi) of the Regulations;

 

  • Delayed payment of monies / delivery of securities to clients in violation of Section 15HB of the Act read with Regulation 26(vi) of the Regulations;

 

  • Failed to issued Contract Notes in the form and manner prescribed in violation of Section 15F(a) and 15HB of the Act read with Regulations 26(v),  26(xv) and 26(xvi) of the Regulations;

 

  • Failed to comply with directions issued by the Board in violation of section 15HB of the Act read with regulation 26(xv) of the Regulations;

 

  • Not exercised due skill, care and diligence in violation of section 15HB of the Act read with regulation 26(xvi) of the Regulations.

 

 

 

3.0.      SHOW CAUSE NOTICE AND HEARING:

 

3.1.    A show-cause notice under Rule 4 (1) of SEBI (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 1995 was issued on July 05, 2004 to the trading member to show cause as to why penalty under the provisions of the Act read with Rule 5 of SEBI (Procedure for Holding Inquiry and Imposing Penalty by Adjudicating Officer) Rules, 1995 should not be imposed upon it in view of the alleged violations committed by it. A copy of the aforesaid show-cause notice was served on the trading member vide letter dated October 5, 2004. The trading member submitted its reply to the show-cause notice vide its letter dated October 18, 2004. Subsequently, the trading member was given an opportunity for personal hearing on November 01, 2004 at the SEBI Northern Regional Office, Delhi. Shri Bhupendra Prasad Watal, Proprietor of the trading member aged 76 years alongwith Ms. Bhavana Bansal, FCA appeared before the undersigned on November 01, 2004 and were heard.

 

4.0.      ANALYSIS AND FINDINGS

 

The facts and circumstances of the case, the material available on record, the reply of the trading member to the show cause notice and the oral submissions made during the personal hearing have been considered. The findings in respect of the allegations against the trading member are as follows:

 

4.1.      Failure to maintain books of account

 

As per the inspection report, the broker did not maintain Order book and record of time when the client has placed the order which is stated to be in violation of SEBI Circular No. SMD/POLICY/IECG/I–97 dated February 11, 1997 and Section 15A(c) of the Act read with Regulation 26(iii) of the Regulations.

 

The inspection report stated that the broker explained that it was not practical to maintain the order book as the clients gave orders verbally on telephone or were physically present in front of the terminal, which were then executed by the terminal operator. Orders from the clients were executed on verbal instructions hence no order book is maintained. The trading member in its reply stated that the software used by it did not have any provision where the record of order placement time by the clients is reflected. The trading member stated that it had taken up this shortfall in the software with M/s Shilpi Computers Limited, the makers of the software.

 

The fact that the order book has not been maintained is in violation of the SEBI Circular No. SMD/POLICY/IECG/I–97 dated February 11, 1997. However, the order book does not qualify as books of account, records and documents under regulation 17 of the Regulations. In view of above, the trading member cannot be said to have committed the violation of Section 15A(c) of the Act. Further, the alleged violation is for the financial year 2001-2002 while regulation 26(iii) of the Regulations was introduced with effect from November 20, 2003. Accordingly, the regulation is not applicable in the present case. I note that the terminals of the trading member have been deactivated since May, 2002 and its business is closed since March 2004. Further, it does not appear from the inspection report that the aforesaid violation of Circular has resulted in any manipulation or loss to investors. The findings relate to procedural lapse on part of the trading member. Hence, I am of the view that the trading member is not liable to penalty in terms of Section 15A(c) of the Act.

 

4.2              NON – ADHERENCE TO THE UNIQUE CLIENT CODE

 

From the inspection report, it appears that the trading member has not violated any provision pertaining to the unique client code. Hence, the trading member is not liable to penalty for the aforesaid violation under Section 15HB of the Act.

 

4.3                 THE MEMBER HAS INDULGED IN OFF THE FLOOR TRANSACTIONS

 

As per the inspection report, the trading member has indulged in trading on NSE and BSE, through the brokers SMC Global Securities Ltd and TCP Stock Broking Ltd respectively, on behalf of its clients, without getting itself registered with SEBI as a sub-broker to the aforementioned brokers. The trading member clocked a turnover of Rs.74.31 Lakhs with SMC Global Securities Ltd and of Rs.112.25 Lakhs with TCP Stock Broking Ltd. The above act of trading member is stated to be in contravention of SEBI Circular No. SMD/Policy/Cir-3/98 dated January 16, 1998 and SEBI Circular No. SUB-BROK/CIR/02/2001 dated January 15, 2001 and it is stated that the above action is in violation of Section 15HB of the Act read with regulations 26(xv) and 26(xvi) of the Regulations.

 

The trading member in its reply stated that it regret its complete ignorance of the fact that as member of the DSE, it was to get itself registered as sub-broker with SEBI for conducting business on NSE/BSE. It also informed that it had informed and taken permission from DSE regarding its trading through TCP Stock Broker Private Ltd. However, no letter of permission from the DSE has been submitted by the trading member. It added that it approached SMC Global Securities Ltd for being affiliated as a sub-broker with it for its trading on NSE on being informed of the SEBI Guideline and Rule. In its reply dated October 18, 2004, the trading member stated that it had not complied with the aforesaid provision as it had not received any direction/objection from the DSE after informing them about its dealings through the NSE and BSE brokers.

 

From the above, it is seen that the trading member made an attempt to comply with the provisions of the SEBI Circular. Although, trading on behalf of clients through brokers of the exchange without being registered as a sub-broker is in contravention of the SEBI Circular No. SMD/Policy/Cir-3/98 dated January 16, 1998 and SEBI Circular No. SUB-BROK/CIR/02/2001 dated January 15, 2001, the above action did not appear to have caused any manipulation or loss to investors. Further, the alleged violation occurred in the financial year 2001-2002 while Section 15HB was inserted in the Act vide SEBI (Amendment) Act, 2002 with effect from October 29, 2002 and Regulation 26(xv) and Regulation 26(xvi) of the Regulations were inserted vide the SEBI (Stock Brokers and Sub – brokers) (Second Amendment) Regulations, 2003 with effect from November 20, 2003.  Therefore, the above provisions are not applicable in this case and hence the trading member is not liable to penalty for the aforesaid violation under Section 15HB of the Act.

4.3.1.1     OFF THE

4.4              APPOINTMENT OF COMPLIANCE OFFICER

 

As per the inspection report, the trading member has not appointed a Compliance Officer, responsible for monitoring the compliance of the Act, Rules and Regulations, Notifications etc issued by SEBI or the Central Government. This is stated to be in contravention of Regulation 18A of the Regulations and Section 15HB of the Act read with Regulation 26(xv) and 26(xvi) of the Regulations.

 

The trading member in his reply stated that their firm is running at a loss and that they do not have the earning capacity to employ a compliance officer. They added that owing to their low turnover and insufficient earning, they are not in a position to appoint a Compliance Officer. However, the Regulations state that a Compliance Officer should be appointed irrespective of the turnover or the earning capacity of the trading member. Hence, it is a violation on the part of the trading member not to have appointed a Compliance Officer. Further, the defence taken by the trading member of the low earning capacity is not acceptable. However, the alleged violation occurred in the financial year 2001-2002 while Section 15HB was inserted in the Act vide SEBI (Amendment) Act, 2002 with effect from October 29, 2002 and regulations 26(xv) and 26(xvi) of the Regulations were inserted vide SEBI (Stock Brokers and Sub-brokers) (Second Amendment) Regulations, 2003 with effect from November 20, 2003. Therefore, the above provisions are not applicable in this case and hence the trading member is not liable to penalty for the aforesaid violation under Section 15HB of the Act.

 

4.5.               TRADING MEMBER HAS INDULGED IN CARRY FORWARD TRANSACTIONS

 

From the inspection report, it appears that the trading member has not indulged in any carry forward transactions. Hence, the trading member is not liable to penalty for the aforesaid violation in terms of Section 15HB of the Act.

 

4.6.               DELAYED PAYMENT OF MONIES / DELIVERY OF SECURITIES TO CLIENTS

 

As per the inspection report, there were nine instances of delay in payments to clients. Further, the inspection report also points out instances in which cheques were received from the client even though the clients had credit balances in their accounts. This is stated to be in contravention of Section 15HB of the Act read with Regulation 26(vi) of the Regulations.

 

The trading member in its reply stated that the payment to the clients was withheld on the advice of its clients. It stated that it would obtain a statement from its clients that the payments were withheld on their request. It stated that the cheques received by it from clients who had credit balances were credited to the respective clients’ accounts. It stated that these amounts were received in the margin account.

 

It may be mentioned here that the trading member has not produced any statement from the clients stating that the payments were withheld on their request. Moreover, the trading member is required to obtain written consent from the clients at the time of withholding such payment. The inspection report observed that there were total nine instances of delay in the payment of monies to the clients. It is noted that in six of the aforesaid nine instances, the delay was less than 10 days and in one instance, the delay was nearly 5 months as on March 31, 2002. The above act of the trading member is in contravention of the SEBI Circular Nos. SMD/SED/CIR/23321 dated November 18, 1993 and SMDRP/Policy/Cir-05/2001 dated February 01, 2001. The violation of these circulars are punishable under Section 15F(b) of the Act read with regulation 26(vi) of the Regulations. However, regulation 26(vi) of the Regulations was inserted vide SEBI (Stock Brokers and Sub-brokers) (Second Amendment) Regulations, 2003 with effect from November 20, 2003 while the alleged violation took place in the financial year 2001-2002. Therefore, the above provisions are not applicable in this case. Further, the inspection report does not report any complaints/grievances from any of the clients whose payments were delayed. Hence, it appears that the mistake on the part of the trading member is not to have taken a written consent from the clients at the time of withholding the payments which is of a procedural nature. Further, the trading member has submitted in his written statement that the mistakes pointed in the inspection report were unintentional and may be due to oversight. In view of the above, I am of the opinion that the trading member is not liable to penalty for the aforesaid violation under Section 15F(b) of the Act.

 

4.7.               FAILURE TO ISSUE CONTRACT NOTES IN THE FORM AND MANNER PRESCRIBED

 

As per the inspection report, the contract note issued by the trading member did not reflect the time at which the client has placed the order. This is contravention of the SEBI Circular No. SMD/POLICY/IECG/1-97 dated February 11, 1997 which provides that the contract note should provide for the time when the client has placed the order. It was further alleged that the trading member was not affixing stamps on the contract note. Further, the contract notes were not serially numbered in a continuous manner. The inspection report further observed that the contract notes were not acknowledged by the clients in many cases and the Despatch Register, Proof and Acknowledgement of delivery of contract note to the client is not being maintained. It was also stated that the settlement number and the settlement period is not mentioned on the contract note. This is stated to be in violation of Section 15F(a) and 15HB of the Act read with regulations 26(v), 26(xv) and 26(xvi) of the Regulations.

 

The trading member has submitted that the time of execution of trade is indicated in the contract note. However, the time of placing the order by the client is not reflected in the contracts on account of a limitation in the software supplied by Shilpi Computers Limited. The trading member confirmed that they had taken up this shortfall with the vendor Shilpi Computers Ltd. The trading member submitted that they were affixing brokers note on contracts in respect of actual deliveries and not on adjustment transactions. As regards generation of serial numbers on the contracts, the trading member submitted that their software does not have the provision of numbering the contracts serially in continuity but numbers them in serial starting afresh on each trading day. As regards the fact that contract notes were not acknowledged by the clients in many cases, the trading member stated that out of over 1500 contracts, only about 10 contracts remained unconfirmed. It was added that they are in daily contact with their clients when they deliver and receive their acknowledgement on the concerned contract. The trading member further added that it is not possible to mention the settlement number and settlement period on the face of the contract note because of certain technical flaw in the software. It was added that their software company was approached to rectify this. The trading member has further submitted that they are issuing contract notes as per the form prescribed by DSE and hence there is no violation any provision of Rules, Regulations and Policies. The trading member in his written submission has stated that the mistakes pointed out in the inspection report are unintentional and may be due to oversight.

 

I have considered the submissions of the trading member regarding issue of contract notes and also noted that they have approached the software supplier for the purpose of ensuring that the time of placement of order, settlement number and settlement period are reflected on the contract note. As regards the non-acknowledgment of contract notes by the clients, it is observed that these instances are very few. The trading member’s explanation for not affixing stamps on the contract notes involving speculative transactions is not acceptable as the stamps are required to be affixed on all the contract notes irrespective of the nature of trades. Although, the findings of the inspection have not revealed any instances of manipulation or loss to investors on account of this lapse, in view of the discussion above, it appears that the trading member has violated Section 15F(a) of the Act by not issuing the contract notes in the form and manner specified by the stock exchange of which the such broker is a member. In view of above, I am of the opinion that the trading member is liable to penalty under Section 15F(a) of the Act.

 

4.8.               MEMBER FAILED TO COMPLY WITH DIRECTIONS ISSUED BY THE BOARD AND HAS NOT EXERCISED DUE SKILL, CARE AND DILIGENCE

 

The aforesaid actions as enumerated in the proceeding paragraphs are stated to be in  violation of Section 15HB of the Act read with Regulation 26(xv) and (xvi) of the regulations.

 

In the course of the personal hearing, the trading member stated that there is no complaint against him from any investor or exchange or SEBI. He added that he had never been penalized or fined by DSE or SEBI throughout his career starting in 1955.

I am of the view that the alleged violations of not exercising due skill, care and diligence which have not been documented seem too general in nature.

Further, the alleged violations are for the financial year 2001-2002 (i.e. 01/04/2001 to 31/03/2002 )  while the regulations 26(xv) and 26(xvi)  of the Regulations were introduced vide the SEBI ( Stock Brokers and Sub-brokers ) (Second Amendment) Regulations, 2003 with effect from November 20, 2003. Accordingly, these regulations are not applicable in the present case and the trading member is not liable to any penalty in terms of Section 15HB of the Act.

 

4.9     The trading member submitted in the course of personal hearing that DSE deactivated its terminals since May, 2002 and that its business is closed since March, 2004. It was further submitted that there is no pending complaint of grievance from any investor or exchange or SEBI and that no penalty was levied on it at any point of time. It was added that the mistakes pointed out in this inspection are mostly technical in nature and are purely unintentional and may be due to oversight.

 

5.0.               IMPOSITION OF PENALTY

Keeping all above in view, I find that there were certain deficiencies and irregularities in the systems and procedures of the trading member. However, these deficiencies in the systems and procedures do not appear to have resulted in any manipulation or loss to the investors or disproportionate gain to the trading member. In order to adjudge the quantum of penalty, I have considered the following factors as provided in the Section 15J of Securities and Exchange Board of India Act, 1992:

a)     The amount of disproportionate gain or unfair advantage, wherever quantifiable, made as a result of the default;

b)     The amount of loss caused to an investor or group of investors as a result of the default,     and;

c)     The repetitive nature of the default.

Considering all the above facts and circumstances, I am of the view that the trading member has not made any disproportionate gain or unfair advantage as a result of the aforesaid discrepancies in systems and procedures and no investor or investors group appear to have suffered a loss on this count. Further, the discrepancies in the systems and procedures are few and far between. Moreover, the business of the trading member has since been closed and their terminals deactivated. But since the trading member has violated Section 15F(a) of the Act by not issuing the contract notes in the form and manner specified by the stock exchange of which the such broker is a member, I am satisfied that the trading member M/s Bhupendra & Co. has become liable to pay penalty under Section 15F(a) of the Act and upon consideration of the evidence, I think it fit to impose penalty of Rs.10,000/-.

5.1      ORDER:

M/s Bhupendra & Co. is directed to pay a penalty of Rs.10,000/- (Rs. Ten Thousand only) by way of a crossed Demand Draft drawn in favour of “SEBI – PENALTIES REMITABLE TO GOVERNMENT OF INDIA” and forward the same to Smt. Usha Narayanan, Chief General Manager, SEBI, World Trade Centre, 29th Floor, Cuffe Parade, Mumbai – 400 005. M/s Bhupendra & Co. shall pay the penalty within 45 days of the receipt of this order.

 

As required under Rule 6 of the Securities and Exchange Board of India (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 1995 a copy of the instant order is being sent to M/s Bhupendra & Co. and also to SEBI.

 

 

Place:  Mumbai                                                                                                  (M S RAY)

Date: November 24, 2004                                                     ADJUDICATING OFFICER