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it is SP Question and it is a CA previous exam question and I would...

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Accounting

it is SP Question and it is a CA previous exam question and I would prefer if a CA or CA student solve it.also do not use AI for answering and no plagiarism. will downvote if any inappropriate thing found
(b) Johnson Limited goes for Public issue of its shares. The issue was over subscribed. A default was committed with respect to allotment of shares by the officers of the company. There were no Managing Director, Whole time Director or any other officer/person designated by the Board with the responsibility of Complying with the provisions of the Act.
State, who are the persons considered as officers in default under the Companies Act, 2013.
Examine who will be considered in default in the instant case?
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