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1973 (8) TMI 67 - SC - Indian LawsWhether provisions of section 26 show that the obligation to file the list is independent of the holding of the general meeting was accepted? Held that:- On the facts proved by the prosecution an offence is not disclosed under section 134(4). A different offence might have been committed either under section 76(2) or under section 133(3). Under section 134 of the 1913 Act the obligation to send a copy of the balance-sheet and profit and loss account is dependent completely on its being laid before a general meeting. It is clear, therefore, that on principle and authority it should be held that no offence was committed by the directors in this case under section 134. They might have been guilty of offences under sections 76 and 133 but not under section 134. We say nothing about section 32 about which this court has already laid down the law. Appeal dismissed.
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