law: Companies Act, 2013 
  451.
  
    Punishment
  
  for wrongful withholding of property.
  If
  
  a company or an officer of a company commits an offence punishable either with
  
  fine or with imprisonment and where the same offence is committed for the
  
  second or subsequent occasions within a period of three years, then, that
  
  company and every officer thereof who is in default shall be punishable with
  
  twice the amount of fine for such offence in addition to any imprisonment
  
  provided for that offence.