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ORDER UNDER RULE 5 OF THE SECURITIES AND EXCHANGE BOARD OF INDIA (PROCEDURE FOR HOLDING INQUIRY AND IMPOSING PENALTIES BY ADJUDICATING OFFICER) RULES, 1995 IN THE MATTER OF ADJUDICATION PROCEEDINGS AGAINST M/S INTEGRATED MASTER SECURITIES PVT. LTD., MEMBER NSE

 

FACTS OF THE CASE

1.      Securities & Exchange Board of India (hereinafter referred as SEBI) conducted an inspection of the books of accounts and other records of Integrated Master Securities Pvt. Ltd., member NSE (INB230838336) (hereinafter referred to as the noticee). The period covered under the inspection was April 1, 2000 to September 9, 2002 (hereinafter referred to as the ‘inspection period’). On the basis of the findings of the inspection it is alleged that certain provisions of the Securities and Exchange Board of India Act, 1992 (hereinafter referred to as the SEBI Act) and the SEBI (Stock Brokers and Sub-Brokers) Regulations 1992 (hereinafter referred to as the Broker Regulations) have been violated by the noticee.  In respect of the said violations alleged to have been committed by the noticee, adjudication proceedings were initiated against it. Shri J. Raganayakulu was appointed as the Adjudicating Officer vide order dated 16.12.2003  issued by SEBI.

SHOW CAUSE NOTICE

 

2.      A notice dated June 17, 2004 was issued to the noticee in terms of Rule 4 of Securities and Exchange Board of India (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 1995 (hereinafter referred to as the Adjudication Rules) seeking the reply of the noticee as to why an inquiry should not be held against it for the violations alleged to have been committed by it.

 

 

SUBMISSIONS OF THE NOTICEE

 

3.      In response to the said notice, the noticee vide its letter dated August 23, 2004 made its submissions. Subsequently, I was appointed as the Adjudicating Officer in the place of Shri J Ranganayukulu vide order dated December 14, 2004. Upon considering the said reply submitted by the noticee, it was felt that an inquiry may be conducted in the matter and the noticee was advised to attend the hearing scheduled on January 27, 2005. Shri S.C. Khaneja, director of the noticee attended the inquiry and made submissions.

 

4.      The charges leveled against the noticee, its submissions and findings of the inquiry are mentioned below:

 

CHARGE: FAILURE TO MAINTAIN DOCUMENT REGISTER AND ORDER BOOK

 

5.      The allegation against the noticee is that it failed to maintain the document register and the order book in the proper form and hence it is liable for penalty under Regulation 26(iii) of Brokers Regulations which provides for monetary penalty for failure to maintain books of accounts or records as per the Act and Rules and Regulations framed thereunder. In this regard Section 15A(c) of SEBI Act stipulates that any person who is required under the Act or any Rules or Regulations made thereunder to maintain books of accounts or records, fails to maintain the same, he shall be liable to a penalty of one lakh rupees for each day during which such failure continues or one crore rupees whichever is less.

 

6.      In this regard it was noted during the inspection of the noticee that the noticee was not maintaining document register containing the number of securities received, delivered and the balance securities remaining available etc. Further, the noticee was not maintaining Order Book for recording time when the client placed an order.

 

SUBMISSIONS:

 

7.      Regarding the said allegation, the noticee has submitted that it had been maintaining Document Register in electronic form. The noticee also  submitted that realizing the redundancy and practical aspects in relation to maintenance of the order book, NSE made it optional for trading members to maintain order book vide their circular no. NSEIL/LEGAL/3686 dated October 17, 2002.

 

FINDINGS:

 

8.      It is noted that the noticee was maintaining document register in electronic form. Though, it is submitted that NSE made it optional to maintain order book since October 17, 2002, the requirement was there for the inspection period during April 2000 to September 2002 as per SEBI circular SMD/Policy/IECG/1-97 dated February 11, 1997. Further the requirement of order book has been clearly stated under the provisions of Regulation 17 of the Brokers Regulations. However considering the above submissions of the noticee that it has been maintaining the said records in the electronic form as well as its submissions that the deficiencies noticed in the inspection have been rectified, no adverse finding is recorded.

 

CHARGE: FAILURE TO ISSUE CONTRACT NOTES IN THE SPECIFIED FORMAT

 

9.      It is further alleged that the noticee was not issuing contract notes in accordance with the requirements and hence is liable for penalty under Regulation 26(v) of Brokers Regulations which provides for monetary penalty for failure to issue contract notes in the form and manner specified by the stock exchange of which such broker is a member. In this regard Section 15F (a) of the SEBI Act stipulates that if any person, who is registered as a stock broker under the Act fails to issue contract notes in the form and manner specified by the stock exchange of which such broker is a member, he shall be liable to a penalty not exceeding five times the amount for which the contract note was required to be issued by that broker.

 

10. In this regard it was noted during the inspection of the noticee that the contract notes were not issued to the clients in the format prescribed by the exchange. Few discrepancies such as name of the authorised signatory not mentioned, contract notes not serially numbered, acknowledgement not obtained for contract notes etc were observed.

 

SUBMISSIONS:

 

11. Regarding the said allegation, the noticee has submitted the following

a)                 Jurisdiction: In relation to arbitration clause for resolving disputes, the contract note correctly states the venue as Delhi. This view is in agreement with circular no. NSEIL/LEGAL/3686 dated 17th October 2002 by NSE.

b)                 Authorized Signatory: As we have authorized more than one person to sign the contract notes, the name of authorized signatory is rubber stamped on the first copy of the contract notes at the time of signing of contract notes.

c)                  Value of stamp affixed on 1st copy of contract notes: Stamps of proper value are duly affixed and the value is mentioned on the first copy of the contract notes without any option.

d)                 Name of the person signing the contract note: Name of the person signing the contract note is rubber stamped on the first copy of the contract notes.

e)                 Format of contents on the back page of the contract notes: The contents required to be printed on the reverse of the contract note were changed by the exchange during the relevant time. Such change could not have been reflected on the already printed contract notes used for a short period till the receiving of newly printed contract notes. However, we had brought the changed contents to the notice of the clients. Presently, the contents on the back page of the contract notes used by us are in prescribed format.

f)                    The contract notes are generated through computer system containing serial numbers on an annual basis starting from the calendar year.

g)                 The serial number on the contract notes were self generated on daily basis by the computer system. For initialization of serial numbers from the beginning of the year, it was required to make a change in the back office software. Realizing the practical difficulty in this regard, the stock exchange was also not insisting on the pre printed serial numbers and directed the trading members to follow the same from 1st July 2000. We have got the necessary changes done in the computer system from the vendor of our software system.

h)                  We had issued contract notes to all the clients for all the trades. As already submitted, before making the necessary changes in the computer system, the serial number on the contract notes were self generated on daily basis by the computer system. The inspection officer has totally disregarded this fact and reached a wrong conclusion solely based on the numbers printed on the contract notes. Settlement wise list of contract notes was available in the computer system but inspection officer did not bother to verify the same.

i)                    In case of hand delivered contract notes, there were only a few instances where due to oversight / indifferent behaviour / forgetfulness / carelessness / negligence on the part of the clients to put the date while acknowledging, some contract notes were acknowledged but not dated. Further, the numbers of contract notes sent by post / courier are very few.

j)                    The contract notes were time stamped strictly as per NSE regulations.

k)                  We have fully complied with the provisions of Indian Stamp Act as extended to Delhi.

 

FINDINGS:

 

12. The noticee has submitted that it had issued contract notes to all the clients for all the trades. The noticee further submitted that there are few instances where due to oversight, acknowledgment from the clients were not dated. It is noted that the noticee has admitted deficiencies in the format of contract notes issued by it. In view of the same, it is concluded that  the deficiencies in the contract notes issued by the noticee as observed in the inspection report has been admitted by the noticee, it is found that the noticee has not adhered to the requirements of the contract notes and hence liable to the penalty under section 15 F(a) of the SEBI Act, 1992.

 

CHARGE: DELAY IN DELIVERY OF SECURITY OR PAYMENT TO THE CLIENT:

 

13. It is alleged that the noticee is  liable for penalty under Regulation 26(vi) of Brokers Regulations which provides for monetary penalty for failure to deliver any security or make payment of the amount due to the investor within 48 hours of the settlement of trade read with Section 15F(b) of the SEBI Act which stipulates that if any person, who is registered as a stock broker under the Act fails to deliver any security or fails to make payment of the amount due to the investor in the manner within the period specified in the regulations, he shall be liable to a penalty of one lakh rupees for each day during which such failure continues or one crore rupees whichever is less.

 

14. In this regard during the inspection it was noted  that there were 12 instances of delay in payment to M/s Competent Professionals Ltd., 9 instances of delay in payment to M/s Integrated Financial Services Pvt. Ltd., 1 instance of delay in payment to Integrated Mer Exp. (P) Ltd., 6 instances of delay in payment to Manoj Dua, 4 instances of delay in payment to Raj Kumar Lohia, 2 instances of delay in payment to Int. Financial Services Ltd., 4 instances of delay in payment to Money Makers and 4 instances of delay in payment to Integrated Scrip Dealers (P) Ltd. There is one instance of delay in delivery of scrip to Unique Investment.

  

    SUBMISSIONS:

 

15. Regarding the said allegation, the noticee has submitted that it makes payments to clients within the stipulated time. However, certain clients who are doing business on daily basis have specifically authorized the noticee by giving authority letters to keep their accounts in running form instead of issuing cheques settlement wise and retaining their money for future Pay-in / Margin obligations. The accounts with these clients are reconciled at frequent intervals. The noticee further submitted that there has never been any complaint from the clients regarding delay in payment by the noticee. The noticee further submitted that out of several thousand transactions, there was only a single instance pointed out in the inspection report where the delivery was delayed by 6 days. In this case, the noticee had issued a delivery instruction for 200 shares of Vidiocon Leasing on the pay out day itself but due to short delivery of 100 shares from the exchange, this delivery instruction slip was failed / rejected at DP level. On receipt of the auction settlement delivery for the shortfall of 100 shares, the entire quantity of 200 shares was delivered to the client.

 

 

FINDINGS:

 

16. It is noted from the submissions made by the noticee that it had obtained authority letters from the clients for retaining the fund and securities. In terms of the provisions of Regulation 26(vi) of the SEBI (Stock Brokers and Sub brokers) Regulations, 1992  failure to deliver any security or make payment due to the investor within 48 hours of the settlement of the trades attracts monetary penalty except in cases where the client has agreed in writing otherwise. With regard to the delay in the delivery of securities in the instance cited, the noticee submitted that the same had arisen on account of the delivery slip being rejected at DP level which was subsequently rectified. It is noted that  the noticee failed to deliver securities in respect of the instance stated above which is also admitted by the noticee. Hence, it is concluded that the noticee has contravened the provision of Regulation 26(vi) in respect of instance cited above and hence liable to penalty under section 15F(b) of the SEBI Act, 1992.

 

CHARGE: NON MAINTENANCE OF AGREEMENT WITH THE CLIENTS IN THE PROPER FORM

 

17. It is alleged that the noticee failed to maintain the agreements with the clients in the form and manner required by the Regulations and hence is liable for penalty under Regulation 26(xii) of Brokers Regulations which provides for monetary penalty for execution of trade without entering into agreement with the client under the SEBI Act, Rules and Regulations framed thereunder or for failure to maintain client registration form or commission of any irregularities in client agreement. In this regard Section 15B of the SEBI Act stipulate that if any person who is registered as an intermediary and is required under this Act or any Rules and Regulations made thereunder to enter into agreement with his client, fails to enter such agreement, he shall be liable to a penalty of one lakh rupees for each day during which such failure continues or one crore rupees whichever is less.

 

SUBMISSIONS:

 

18. Regarding the said allegation, the noticee has submitted that it had entered into agreement with all the clients. Further, necessary proof of residence as well as personal identity in respect of the clients was obtained. The noticee further submitted that the few shortcomings / deficiencies in the client registration form as pointed out in the inspection report have been rectified.

 

FINDINGS:

 

19. The noticee has submitted that it has maintained necessary data pertaining to the client such as photograph, PAN, identity and residence proof etc. as the said documents constitute proof of residence and identity of the client. The noticee also submitted that minor deficiencies with regard to the maintenance of registration form as pointed out in the inspection report have been rectified subsequently. It is noted that the noticee could not produce the information sought by the inspection authority on the basis of certain client registration forms. In this regard the noticee stated that the same were inactive clients in respect of whom the additional information sought by the inspecting authority could not be provided immediately. As it found in the inspection that the noticee could not provide certain information in respect of few clients, it is concluded that the noticee failed to maintain to client registration forms as required in terms of the provisions of SEBI circular SMD/Policy/IECG/1-97 dated February 11, 1997 and also the provisions of Regulation 26(xii) of Brokers Regulations. However, the same can not be termed as failure to enter into agreement with the clients as required under Section 15 B of the SEBI Act.

 

20. It is noted from the above, that there were certain deficiencies in the manner and form of contract notes issued by the noticee. Further, one instance of delay in delivery of securities to the client was also observed The said violations attract penalty under 15F(a) and 15F(b) of the SEBI Act.

 

21. In this regard, the provisions of Section 15J of the SEBI Act and Rule 5 of the Rules require that while adjudging the quantum of penalty, the adjudicating officer shall have due regard to the following factors namely;

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

c)                  the repetitive nature of the default

 

In this regard, the noticee has submitted that there has never been any complaint against it from any investor or client. The noticee further submitted that the lapses / deficiencies pointed out in the inspection report are too technical and procedural in nature. None of these venial breaches suggest the remote possibility of deriving any disproportionate gain or unfair advantage by the noticee. The noticee also submitted that no harm, injury, loss or damage is alleged to have been caused or suffered by any investor or client on account of these lapses. In this regard, it is noted that no quantifiable data is available in respect of the loss caused to the investors. Further, the amount of loss caused to an investor or group of investors also cannot be quantified on the basis of the available facts and data. In this regard, it is pertinent to note that no investor complaint has been observed in the inspection report. It is noted from the submissions of the noticee that though there was an instance of delay in delivery of securities to one client, the same has not arisen on account of the fault of the noticee and further,  the shortfall in the securities were rectified immediately by delivery of the securities to the client. Further, it is noted from the submissions of the noticee that it has rectified the lapses / irregularities/ deficiencies pointed out in the inspection report in respect of issuance of contract notes which eliminates the possibility of their repetition in future. In view of the facts and circumstances of the case and taking into account the submissions made by the noticee that it has rectified the deficiencies pointed out in the inspection report, I am of the view that no monetary penalty needs to be imposed on Integrated Master Securities Pvt. Ltd. in terms of the provisions of Section 15F(a) and 15F(b) of the SEBI Act, 1992.

 

22. In terms of the provisions of Rule 6 of the SEBI (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules 1995, copies of this order are sent to M/s Integrated Master Securities Pvt. Ltd. and to SEBI.   

 

 

 

Place: Mumbai                                               Biju. S

December 30, 2005                                       Adjudicating Officer