: Comparison between Section 94 of Companies Act 2013 and Section 163 of the Companies Act 1956
CS A Rengarajan
view solicited
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Companies Act 2013 |
Companies Act 1956 Section 163
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Section 94 provides for place of keeping and inspection of registers and returns etc |
The register of members commencing from the date of the registration of the company, the index of members, the register and index of debenture holders, and copies of all annual returns prepared under sections 159 and 160, together with the copies of certificates and documents required to be annexed thereto under sections 160 and 161, shall be kept at the registered office of the company |
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Registers to be kept and maintained by a company under section 88 Section 88 a) Register of members indicating separately for each class of equity and preference shares held by each member residing in or outside India b) Register of debenture holders c) Register of any other class of security holders
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Annual return filed under section 92 shall be kept at Registered office of the Company |
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Proviso class to Section 94 provides that copies shall be kept at any other place in India subject to the following conditions 1/10th members resides those place Special resolution to be passed Registrar has been given a copy of resolution in advance
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Provided that such registers, indexes, returns and copies of certificates and documents or any or more of them may,instead of being kept at the registered office of the company, be kept at any other place within the city, town or village in which the registered office is situate
(i) such other place has been approved for this purpose by a special resolution passed by the company in general meeting, and |
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Unanswered question
Why compulsory 1/10th member resides where copies can be kept
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Companies Act 1956
No such provision was there 1/10th member resides where copies can be kept and no advance notice to Registrar |
Practising Company Secretary
Chennai
Mobile 93810 11200
shankar subramanian
Whether such maintenance of Registers at a place other than Regd. Office applies to other Registers like charge, dividend, related party transactions etc.,?
S.94 talks of advance intimation of such special resolution via MGT-14. Do we need to again file MGT-14 u/s 117?
From: CS A Rengarajan
Sent: 01-05-2015 06:55 PM
To: CSMysore
Subject: [CSMysore] : Comparison between Section 94 of Companies Act 2013 andSection 163 of the Companies Act 1956
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