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Register and index, proper maintenance of these books, be maintained by a company


:
• Stah tory Books v ill make the directors, secretary and other erp officers of he company liable Lo penalties. It is the dun of the Secretary, as the principal executive old cer, to supervise the proper maintenance of these books.
Statutory Books. A list of the more important: statitor. books required to be maintained by a company under the Cotnpames Act is gel en before.
1. Register and index of Members (Sees. 150 and 151).
2 Register and index of Debentureliolders (Sess. 152 and 154).
3. Foreign Registers of Members and Debentilreholders (Sees. 157 and 158).
4. Register of blvestments not held in Company's name (See 49).
5. RegisLer of Mortgages and Charges (Sec. 143).
6. MbmteBooks(.Sccs. 193and194).
7. Register of Directors, Tanager, etc. (Sec. 303).
8. Register of Directors' holdings m Shares and Debentures (See 307).
9. Register of Contracts m Directors are i literested (Sec. 301)
10. Books of Accounts and Annual Accounts (Sees. 209 and 210).
Ii. The Amiual Return (Secs 159 to 161).
12. Registers of loans made. guarantees given or sec lmties provided to companies under the same management (Sees. 370 and 372
13. Register of Itmestntents in Sliares of other companies (Sec. 2:
14. Register of Fixed Deposits (Sec. 58Aj.
15. Register of Renewed and Duplicate Certificates.
Statistical Books. The non-statutorv or statistical bcoks usua lmaintained by all eompaniesf Grsecunngefficiencv in operation are as fol'cu •: (a) Share Application and Allotnient Book, (b) Share Certificate Bcok. I. Regisicr of Transfers, (d) Register of Certif cation (e) Register
Statutory Books. Description of the contents of the mere im Y Statutory Books, along with the provisions of the heir maintenance, IS given below:
216 'S: SECRETARIAL PRACTICE
(For proforma of Register of Debenture-holders see page 7 'i Chapter 11).
Foreign Registers of Mernhers and Debenture-holclers. A capital or v hich issued debentures may if so authorized b- branch registers of and debenture-holders in n. State or country outside bidia for members or dcbcnture-imlders resident m that State or country These are called Foreign Registers. However th. company must f Is a IlOtiCC with the Registrar Worming him ofthe shuatisn of such a foreign register or any change in the situation or dlsconhnuan.e o such register tvithin 30 days (Scc. 157).


 
 
 



 
 
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