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BEFORE THE ADJUDICATING OFFICER

SECURITIES AND EXCHANGE BOARD OF INDIA

[ADJUDICATION ORDER NO. AP/AO-11/2006-07]

UNDER SECTION 15-I OF SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992 READ WITH RULE 5 OF SEBI (PROCEDURE FOR HOLDING INQUIRY AND IMPOSING PENALTIES BY ADJUDICATING OFFICER) RULES, 1995

                                                                                             

 

In respect of

QUINTEGRA SOLUTIONS LTD

 

1.      Quintegra Solutions Ltd. (hereinafter referred as 'QSL') is a company whose shares are listed in the National Stock Exchange and Madras Stock Exchange. On October 17, 2005 M/s V. Shankarraman and R. Venkataramani made a public announcement to acquire 5,360,020 shares, constituting 20% of QSL’s equity. Accordingly, Merchant Banker Karvy Investor Services Ltd. filed a draft Letter of Offer (LoO) with the Securities and Exchanges Board of India (hereinafter referred as 'SEBI') under Regulation 18 of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 (hereinafter referred as 'SAST') on their behalf. From the contents of the aforesaid filing it is alleged that QSL did not comply with Regulation 8(3) of SAST as under;

 

No

 

(1)

Regulation

 

(2)

Due date for compliance as per regulation

(3)

Actual date of compliance

(4)

Delay

(no. of days)

(4)-(3)

1

8(3)

30.04.2003

01.07.2005

793

2

8(3)

30.04.2004

01.07.2005

427

3

8(3)

30.04.2005

01.07.2005

62

 

2.      Accordingly, the undersigned was appointed as Adjudicating Officer under Section 15 I of SEBI Act, 1992, read with Rule 3 of SEBI (Procedure For Holding Inquiry And Imposing Penalties By Adjudicating Officer) Rules, 1995 (hereinafter referred as 'Adjudication Rules') vide SEBI order dated January 17, 2006 to inquire into and adjudge under 15 A (b) of the SEBI Act, 1992, the aforesaid alleged violation of QSL.

 

3.      A Show Cause Notice (SCN) dated May 08, 2006 was issued to QSL under Rule 4(1) of Adjudication Rules, 1995, communicating the charges, as aforesaid.

 

4.      QSL replied to the SCN vide letter dated May 22, 2006. QSL accepted the non compliance and submitted that it was due to omission, inadvertence and not intentional; it was remedied immediately upon noticing it on July 01, 2005. QSL sought condonation of the delay.

 

5.      In the above circumstances the undersigned was of the opinion that an inquiry should be held in the matter and accordingly notice of inquiry dated May 23, 2006 was issued to SCL, fixing the date for inquiry for June 16, 2006. Mr. P. S. Nagasubramaniam, Company Secretary, QSL appeared before me for the inquiry and reiterated the submission made vide QSL’s letter dated May 22, 2006. Further, he submitted that for the current year, full disclosure has been made and copies of necessary papers in this regard were subsequently filed vide letter dated June 19, 2006. He also stated that there is change in management of QSL and all compliances requirements would be duly met within the time stipulated.

 

6.      I have carefully considered the submissions put forth by QSL and all the other materials on record. Given the facts of this case it is important to have clarity on the objectives of SAST Regulations. Section 11(2) (h) of the SEBI Act, 1992 empowers SEBI to regulate substantial acquisition of shares and takeover of companies, even though these activities are in the realm of corporate domain. This was done with the specific objective of protecting the interest of the investors, especially the small investors. Small investors are typically scattered, do not have a unified common voice to protect their interest, especially when there is a change in control or management etc. To address these issues, the SAST Regulation 1994 was promulgated (subsequently replaced by the 1997 Regulations); its cardinal principles being 1) Equality of treatment and opportunity to all shareholders, 2) protection of minority interest and 3) transparency and fairness. The aforesaid are sought to be achieved through well defined process of disclosure and opportunity for exit. Therefore, the default in the instance case, though undisputed, needs to be viewed in the aforesaid context.

 

7.      Chapter II of SAST provides provision pertaining to continuous disclosures to and by corporations. Regulation 8(3) requires corporations to make yearly disclosures to the stock exchanges in which its shares are listed, about the changes if any, in respect of shareholding of person/s who

                    I.      hold more than 15% of the company’s equity

                 II.      is promoter or is a person in control of the company

as on 31st March of every year as well as on the record date for dividend declaration, within 30 days.  

 

8.      The shares held in a listed company by its promoter / person in control of a company, is an important reflection of his perception about the company’s growth prospects, etc. Therefore, information pertaining to any change in his share holding, is important to the investors. Similarly, a person holding more that 15% equity of a listed company is not merely a financial investor, therefore, any change in his shareholding also is of importance to the investors. Disclosure of these information to the stock exchange enables wide dissemination of information to the investors and the general public, which in turn enables them to reformulate their perception about the prospects of the company and take informed decisions. Seen in this background, disclosure under Regulation 8(3) of SAST has a much wider economic function that far exceeds the basic function of facilitating informed price discovery. Therefore, the admitted default by QSL in not making disclosure needs to be viewed in this background.

 

9.      QSL has admitted the default as alleged. This implies that there was a change either in the shareholding of persons holding more that 15% of its equity or there was change in the shareholding of promoter / person having control over QSL; therefore QSL was required under Regulation  8(3) of SAST to make the disclosures for the year ending March 2003, 2004 and 2005 within the stipulated time. 

 

10.  What are the consequences of not making the disclosure under Regulation 8(3)? An entity (including its PACs) holding more than 15% but less than 55% of a listed company’s equity, can acquire 4.99% of that company’s equity, every year, without the need to make a public offer, till it reaches 50% level, in which case change in control would trigger open offer under Regulation 12 of SAST. In the absence of disclosure under Regulation 8(3), investors will not have information about any change in shareholding of promoter/person in control or also about change in shareholding of a person who could be potential contenders for control over the company. Therefore, a delayed disclosure does not serve any purpose at all. The aforesaid state of affairs is undoubtedly, undesirable and what is sought to be avoided through SAST.

 

11.  Page 9 of the LoO dated November 25, 2005 was annexed to the SCN as annexure B. From this document, it is seen that QSL has also not made disclosure under Regulation 6(2) and 6(4) for the year 1997 and under Regulation 8(3) for the year ending March 1998, 1999, 2000 besides the ‘delayed’ disclosures for the year ending March 2001, 2002, 2003, 2004, and 2005 as alleged. Therefore, QSL’s default is repetitive in nature.  

 

12.  The disclosures under Regulation 8(3) of SAST were required to be made within 30 days but were made after a default period of 793, 427 and 62 days for the year ending March 2003, 2004 and 2005 respectively, as already detailed in paragraph one of this order. Further, as already discussed, a delayed disclosure under Regulation 8(3) serves no purpose at all. Besides, it is a well settled position of law (SAT Order dated May 04, 2001 in the appeal No. 36 of 2000 in the matter of Yodi Sungwon (India) Ltd. Vs SEBI.) that when mandatory time period is stipulated for doing a particular activity, completion of the same after that period would constitute default in compliance and not delay.

 

13.  The violation of Regulation 8(3) of SAST for the year ending March 2003, 2004 and 2005, will attract penalty under Section 15 A (b) of SEBI Act, 1992 which reads as under:

Penalty for failure to furnish information, return, etc.

 

15A. If any person, who is required under this Act or any rules or regulations made thereunder,-

(b) to file any return or furnish any information, books or other documents within the time specified therefore in the regulations, fails to file return or furnish the same within the time specified therefor in the regulations, he shall be liable to [a penalty of on e lakh rupees for each day during which such failure continues or one crore rupees, whichever is less];

 

14.  To determine the quantum of penalty under Section 15A (b), the undersigned considered the following factors as provided in the section 15J of SEBI Act, 1992 viz.(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. The amount of unfair gain to QSL by the aforesaid default or loss caused to the investors as a result of the default is not computable from the material available on records. However, the nature of default is repetitive as already discussed. I understand that, under the SEBI Consent Order Scheme a penalty of Rs. 25,000 per default has been proposed by SEBI for the similar previous violations. In the circumstances, I am of the view that twice the penalty under the scheme would be appropriate in the instant case. In other words, the penalty amount would be Rs. 50,000 for every default and there were three years in which default occurred, as already discussed. I hereby impose a penalty of Rs. 150,000 (Rupees one lakh fifty thousand only) on Quintegra Solutions Ltd. for the aforesaid violation. 

 

15.  Quintegra Solutions Ltd. shall pay the said amount of penalty by way of demand draft in favour of “SEBI- Penalties Remittable to Government of India”, payable at Mumbai within 45 days of receipt of this order. The said demand draft should be forwarded to, Shri S V M D Rao, General Manager, Division of Corporate Restructuring, Mittal Court, 1st floor, B- Wing, 224, Nariman Point, Mumbai 400 021.

 

16.  This order of adjudication is made and passed on 27th day of July 2006 at Mumbai.

 

 

AMIT PRADHAN

ADJUDICATING OFFICER