ROC matter

my  client is having closely held public ltd. company.he has not filed returns since 1997/98 and also not filed  with roc the returns.Roc issues notices & lawyer says there will be heavy penulty to pay.My client is ready to file the returns and also ready to make filing with ROC as required per law with mandatory fees.Only concern is he needs time of 90 days for all preparations.is it necessary to file application before court or to ROC for period to be granted?  vijay