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Section 4

[(15) If any auditor, cost accountant, or company secretary in practice does not comply with the provisions of sub-section (12), he shall, —

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4 [(15) If any auditor, cost accountant, or company secretary in practice does not comply with the provisions of sub-section (12), he shall, — (a) in case of a listed company, be liable to a penalty of five lakh rupees; and (b) in case of any other company, be liable to a penalty of one lakh rupees . ]