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?