Chapter 11 (Company Law)
Register and records
A) Register of charges
B) Register of member
C) Register of debenture holder
D) Register of security holder
E) Register of deposit
F) Register postal ballot
G) Register of KMP
H) Register of buy back.
1) Register of charges
– Every company shall keep register of charges at its register office in CHG-7.
– It includes particular of all charges including floating charges.
– Entries shall made after creation, modification or satisfaction of charges.
– All entries shall be authenticated by a director or CS or other authorised person.
– Preserve permanently.
2) Register of member
Every company shall maintain following register along with index
– Register of member for each class separately.
– Register of debenture holder
– Register of other security holder
– Foreign register of member and debenture holder.
3) Place of keeping books of account.
– Prepare and keep at its registered office.
– However books of account may be kept at such other place approved by BOD
– In case of change in place give notice to ROC within 7 days.
4) Maintenance of books of account in electronic form
– Books can be maintain in electronic form
It remains accessible in India.
– It should retained in the format in which they were originally generated.
– Information received from branch office shall not be altered
– Electronic record of the document shall be capable of being displayed in legible form.
5) Right to inspect the register of director & KMP.
– Member can inspect and take extract within 30 days from request to company.
– Kept open for inspection at every AGM.
– If any inspection is refused or failed to send copies within 30 days then ROC on
application can order to company to provide the same.
– Non applicability- 100% Govt. company
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