Whether Registrar can take balance sheet and profit and loss account on record if not laid before annual general meeting

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..... to the notice of this Department that a company has sent to the Registrar of Companies, for filing under section 220, its balance sheet and profit and loss account which had been laid before a general meeting and not an annual general meeting. In this context the question arose for consideration as to whether the Registrar could take the document on record in view of the clear provisions of sub&# .....

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..... date to be specified later on. In future balance sheets and profit and loss accounts which are not laid before an annual general meeting of the company but submitted to the Registrar Companies for filing under section 220 would not be taken on record. The question of launching prosecution in such cases would be considered. - Circular - Trade Notice - Public Notice - Instructions - Office order .....

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