Companies Bill, 2013 Bangla Draft-3

Lmov -3
Kvcvwb wej, 2013

`dvIqvix m~wP
(ArrangementofClauses)
Ask-1
cviwK
(Preliminary)
1| msw wkivbvg, ceZb I cqvRZv (Shorttitle,commencementandapplicability)
2| msv (Definitions)
Ask 2
Kvvwb wbMwgZKiY I Zrmswk welqvejx
(IncorporationofCompanyandMattersIncidentalThereto)
Aavq 1
Kvvwbi aib
(Typesofcompany)
3| mxwgZ`vq Ges AmxwgZ`vq Kvvwb (Limitedandunlimitedcompany
4|
cvewjK Ges cvBfU mxwgZ`vq Kvvwb (Public and Private limted company)
5|
Kvvwb MVbi cwZ (Mode of formation of the company

Aavq 2
wbeb Ges AvbylwK welqi Aek c~iYxq kZvejx
1
(Requirmentsofregistraitonandrelatedmatters)
6|
wbeb cwqv, Z_ I `wjjvw` (Registraitonprocess,informationanddocuments
7|
mwZi NvlYvi djvdj (Effectofdeclarationofcompliance)
8|
Kvvwb wbMwgZKiY (Incorporaitonofcompanies)
9|
`vZe Kvvwb wbMwgZKiY (Incorporaitonofcharitablecompanies)
10| wbMwgZKiYi
mgq
wg_v
Z_/`wjj
`vwLjKiY
(Submission
of
false
information/documentsduringincorporaiton)
11| wbebi djvdj (Effectofregistration)
12|
Kvvwbi msNmviK (Memorandum of company)
13|
msNwewa (ArticlesofAssociation)
14|
wbavwiZ Av`k msNwewa (Prescribedmodelarticles)
15|
msNviK Ges msNwewai djvdj (EffectofMemorandumandArticles)
16|
eemvwqK Kvhg i (Commencementofbussiness)
17| Kvvwbi wbewZ Kvhvjq (Registeredofficeofcompany)

18| msNviKi cwieZb (AlterationofMemorandum/Articles)
19| msNwewai cwieZb (AlterationofArticles)
20| msNviK ev msNwewai cZK KwcZ Bnvi cwieZb wjwceKiY (Alteration of
memorandumorarticlestobenotedineverycopy)
21| m`mMYK msNviK, msNwewa, BZvwì Kwc c`vb (Copiesofofmemorandumorarticles
etc.tobegiventomemebers)
22| wbewZ Kvvwbi cybtwbeb (ReregistrationofCompanyalreadyregistered)
23| `wjj ciY (Serviceofdocuments)

24| Kvvwb KZK `wjjvwa cZqb (Authenticationofdocumentsbycompany)
25| GK m`m wewk Kvvwbi chvR AvBb Ges AvBbi wewa-weavb (Applicationtosingle
membercompaniesofenactmentsandrulesoflaw)
Ask 3
Kvvwbi mvg_ Ges cwiPvjMY KZK KvvwbK eva Kwievi gZv
(Capacityofcompanyandpowerofdirectorstobindit)
26| Kvvwbi mvg_ (Acompany`scapacity)
27| cwiPvjMY KZK KvvwbK eva Kwievi gZv (Powerofdirectorstobindthecompany)
28| MVbZvwK mxgveZv: cwiPvjKMY ev Zvnvì mnhvMxMYi mswk-Zv iwnqvQ Ggb evwZjhvM
jb`b (Constitutional limitations: voidable transactions involving directors or their
associates)
29| MVbZvwK mxgveZv: `vZe Kvvwb (Constitutionallimitations:Charitablecompanies)
30| Kvvwbi Pyw (Companycontracts)
31| `wjj mv`b (Executionofdocuments)
32| mvaviY mxj (Commonseal)
33| AvBbRxex KZK `wjj ev Abvb KvMRvw` mv`b (Executionofdeedorotherdocuments
byattorney)
34| cvK-wbMwgZKiY Pyw, `wjj Ges evaevaKZv (Preincorporation contracts, deeds and
obligations)
Ask 4
Kvvwbi bvg
(Acompany`sname)
35| wbwl bvg (Prohibitednames)

36| miKvi ev miKvix KZci mwnZ m bvgi cve (Names suggesting connecting with
governmentorpublicauthority)
37| Kvvwbi aib ev ea MVbi BwZi Abychy eenvi (Inappropriate use of indication of
companytypeorlegalform)
38| Abygvw`Z Ai, BZvw` (Permittedcharacters,etc.)
39| mxwgZ`vq Kvvwbi BwZ (Indicationforlimitedcompany)
40| we`gvb AevnwZi avivevwnKZv: MvivwU viv mxwgZ`vq Kvvwb (Continuation of existing
exemtion:companieslimitedbyguarantee)
41| iwRvi GKB bvg Ab Kvb Kvvwbi bvg bv _vKv (Namenottobethesameasanother
intheregister)
42| m`n wbimbK we`gvb bvgi mv`kZvi bvg cwieZbi gZv (Powertodirectchange
ofnameincaseofsimilaritytoexistingnametoavoidcofusiton)
43| Kvvwb wbewZ bvgi welq Avcw (Objectiontocompany`sregisteredname)
44| cwZMZ wewa (Proceduralrules)
45| bvg cwieZbi Av`k (Orderrequiringnametobechanged)
46| iwRvii wmvi wei Avcxj (AppealfromtheRegistrar'sdecision)
47| wevwKi Z_, BZvw` msv weavb (Provisionofmisleadinginformationetc)
48| KgKvi wevwKi aviYv (Misleadingindicationofactivities)
49| bvg cwieZb (Changeofname)
50| wekl wmv viv Ges msNwewaZ ewYZ cwZZ bvg cwieZb (Change of name by special
resolutionandbymeansprovidedinarticle)
51| bvg cwieZbt wbeb Ges bZyb wbMwgZKiY mvwUwdKU Bmy (Change of name: registration
andissueofnewcertificateofincorporation)
4
Ask-5
Kvvwbi icvi Ges cybtwbeb
(ConversionofCompaniesandReRegistration)
Aavq-1
ghv`vi cwieZb
(AlterationofStatus)
52| cybtwbebi gvag ghv`vi cwieZb (Alterationofstatusbyreregistration)
Aavq-2
cvBfU KvvwbK cvewjK KvvwbZ icvi
(Privatecompanybecomingpublic)
53| cvewjK Kvvwb wnmve cvBfU Kvvwbi cybtwbeb (Reregistrationofprivatecompany
aspublic)
54| kqvi g~jabi kZmg~n (Requirementsastosharecapital)
55| bxU mwi kZmg~n (Requirementsastonetassets
56| bM` UvKv wenxb g~ji [noncashconsideration]Rb bZyb (Recent) kqvi eUb (Recent
allotmentofsharesfornoncashconsideration)
57| Ave`bc Ges mshy KvMRvw` (Applicationandaccompanyingdocuments)
58| cvweZ mwPei weewZ (Statementofproposedsecretary)
59| cybtwbebi wbMwgZKiY mvwUwdKU Bmy (Issue of certificate of incorporation on

reregistration)
Aavq-3
cvewjK KvvwbK cvBfU KvvwbZ icvi
(Publiccompanybecomingprivate)
60| cvBfU mxwgZ`vq Kvvwb wnmve cvewjK Kvvwbi cybtwbeb (Reregistration of public
companyasprivatelimitedcompany)
61| wbeb evwZji Rb Av`vjZi wbKU Ave`b (Applicationtocourttocancelresolution)
62| Av`vjZi wbKU KZ Ave`b ev c` Av`k mK iwRvii wbKU bvwUk c`vb (Notice to
registrarofcourtapplicationororder)
reregistration)
Aavq-4
cvBfU mxwgZ`vq KvvwbK AmxwgZ`vq KvvwbZ icvi
(Privatelimitedcompanybecomingunlimite)
65| AmxwgZ`vq Kvvwb wnmve cvBfU mxwgZ`vq Kvvwbi cybtwbeb (Reregistration of
privatelimitedcompanyasunlimited)

reregistration)
Aavq-5
AmxwgZ`vq cvBfU KvvwbK mxwgZ`vq KvvwbZ icvi
(Unlimitedprivatecompanybecominglimited)
68| mxwgZ`vq Kvvwb wnmve AmxwgZ`vq Kvvwbi cybtwbeb (Reregistration of unlimited
companyaslimited)
reregistration)
Aavq-6
cvewjK KvvwbK cvBfU Ges AmxwgZ`vq KvvwbZ icvi
(Publiccompanybecomingprivateandunlimited)
71| cvBfU Ges AmxwgZ`vq Kvvwb wnmve cvewjK Kvvwbi cybtwbeb (Reregistration of
publiccompanyasprivateandunlimited)
reregistration)
Ask 6
kqvinvvi Ges Kvvwbi m`m
(ShareholdersandmembersofCompany)
74| m`mì iwRvi (RegisterofMembers)
75| URvix kqvi wnmve Kvvwb KZK wbR^ kqvi aviY (Companyholdingitsownsharesas
treasuryshares)
76| Kvb kqvi wnZMvnxi ^Z NvlYv (Declarationofbeneficialinterestinanyshares)
77| KwZcq wnZMvnx gvwjKvbv welq Z` (Investigation of beneficial ownership in
certaincases)
78| m`m, wWevi-aviK, BZvwì iwRvi e ivwLevi gZv (Power to close register of
members,debentureholdersetc)
79| evwlK wiUvb (AnnualReturn)
80| D`vv cwieZbi wbeKi wbKU wiUvb `vwLj Kiv (ReturntobefiledwithRegistrar
incaseofchangeofpromoters)
81| iwRvi ivwLevi vb(Placeofkeepingregister)
82| iwRvi, BZvw` mv wnmve weewPZ(Registeretc.tobeevidence)
83| m`mMYi iwRvi mskvab(Rectificationofregisterofmembers)
84| iwRvii GwU nBZ D~Z `vexi mgqmxgv(Timelimitforclaimsarisingfromentryin
register)
Ask- 7
Kvcvwbi cwiPvjK
(ACompany'sDirectors)
Aavq -1
cwiPvjKMYi wbqvM I AcmviY(AppointmentandRemovalofDirectors)
85| Kvcvwbi cwiPvjK cwil`CompanytohaveBoardofDirectors

86| cwiPvjK wbqvM(Appointmentofdirectors)
87| Aemi MnYKvix cwiPvjK eZxZ Ab eweMi cwiPvjK c` wbqvMcvwi AwaKvi (Right of
personsotherthanretiringdirectorstostandfordirectorship)
88| AwZwi cwiPvjK, weK cwiPvjK ev gbvbxZ cwiPvjK wbqvM(Appointmentofadditional
director,alternatedirectorandnomineedirector)
89| cwiPvjKMYi wbqvMi Rb ewMZ fvU (Appointment of directors to be voted
individually)
90| cwiPvjK wbqvMi Rb mgvbycvwZK cwZwbwaZ bxwZi cqvM (Option to adopt principle of
proportionalrepresentationforappointmentofdirectors)
91| cwiPvjK cì AhvMZv(Disqualificationsforappointmentofdirector)
92| cwiPvjKMYi msLv(NumberofDirectors)
93| cwiPvjK c` k~bZv(Vacationofofficeofdirector)
94| cwiPvjKi c`ZvM(Resignationofdirector)
95| cwiPvjKi AcmviY(Removalofdirector)
96| cwiPvjK KZK mcvw`Z Kvhi eaZv(Validityofactsofdirectors)
97| cwiPvjKMYi iwRvi(Registerofdirectors)
98| cwiPvjKMYi h mKj Z_ iwRvi Afy KwiZ nBe (Particulars of directors to be
registered)
99| cwiPvjKMYi h mKj Z_ iwRvi Afy KwiZ nBet cweavb cYqbi gZv(Particulars
ofdirectorstoberegistered:powertomakeregulations)
9
100| cwieZb mcK iwRviK bvwUk c`vbi `vwqZ(Dutytonotifyregistrarofchanges)

Aavq-2
cwiPvjK cwilì gZv
(Powers of Board of Directors)
101| cwiPvjK cwilì gZv (Powers of Board of Directors)
102| cwiPvjK cwilì gZvi Dci evav-wbla (Restrictions on powers of Boards)
103| cwiPvjKi KZe (Dutis of directors )
104| cwiPvjK KZK
^v_i cKvk (Disclosure of interest by director)
105| cwiPvjKì FY c`vb (Loan to directors)
106| Kvvwb KZK FY I wewbqvM ( Loan and Investment by the Company)
107| Kvvwb KZK Bnvi wbRi bvg wewbqvM Kiv (Investments of Company to be held in its
own name)
108| mc ci mwnZ jb`b (Related Party Transaction)
109| cwiPvjKì ^v_ iwnqvQ Ggb Pzw ev eevi iwRvi (Register of Contracts or
arrangements in which Directors are interest)
110| eevcbv cwiPvjK ev mvewYK cwiPvjKi mwnZ PvKzixi Pzw (Contract of employment
with managing or whole time directors)
111| MnxZ D`vM, mw ev kqvi nvii c` nvivbv, BZvwì Rb cwiPvjKK A_ c`vb
(Payment to director for loss of office, etc., in connection with transfer of undertaking,
propertyorshares)
112| cwiPvjK KZK bb-Kvk (Non cash) jb`b mxgveZv (Restriction on non cash t
ransacion involving directors)
113| GKK ewi Kvvwb KZK mvw`Z Pzw (Contract by One Person Company)
10
114| cwiPvjK ev eevcbv msv iZc~Y ew KZK Kvvwbi wmwKDwiwUZ AwMg jb`bi Dci
wblavv (prohibition on forward dealings in Securities of Company by director or key
managerial Personnel)
115| wmwKDwiwUi AfixY evwbRi Dci wblavv (Prohibition on insider trading of
Securitises)
116| cwiPvjKi Kvhi Abygv`b (Ratification of acts of directors)
117| cwiPvjK cwilì mfv ( Meeting of Board of directors)
118| cwiPvjK cwilì mfvi Kvivg (Quorum of meeting of board of directors)
119| weZiYi gvag wmv cve MnY (passing of resolution by Circulation)
Aavq 3
cwiPvjK-mfvi iKW
(Recordsofmeetingsofdirectors)
120| cwiPvjK-mfvi KvhweeiYx|- (Minutesofdirectors'meetings)

121| mv wnmve KvhweeiYx (Minutesasevidence)
Ask 8
Kvvwb mwPe
(CompanySecretaries)
122| cwiPvjK Ges Qvqv cwiPvjK A_ (meaningofdirector andshadowdirector)
123| Qvqv cwiPvjK (Shawodirector)
124| cvBfU KvvwbZ mwPe bv _vKv (Privatecompanynotrequiredtohavesecretary)
11
125| cvewjK Kvvwbi mwPe (Public company required to have secretary)

126| mwPe wbqvM cvewjK Kvvwbi cwZ wb`kbv (Direction requiring public company to
appoint secretary)
127| cvewjK Kvvwbi mwPei hvMZv (Qualifications of secretaries of public companies)
128| Kvvwb mwPei Kvhvejx (Functions of Company Secretary)
129| mwPei c` k~b ev mwPe Kvh mv`b Ag nBj Kvhg cwiPvjbv (Discharge of functions
where office vacant or secretary unable to act)
130| mwPei iwRvi msiYi `vwqZ (Dutytokeepregisterofsecretaries)
131| iwRviK cwieZb AewnZKiYi `vwqZ (Dutytonotifyregistrarofchanges)
132| Kvvwb mwPei Z_ Afywt GKK ew (Particularsofsecretariestoberegistered:
individuals)
133|
Kvvwbi
iKW
ev
`wjjc
cZqbi
gZv(Authority to certify company
records/documentation )
134| Kvvwb mwPei Z_ Afywt wbMwgZ msv Ges dvg (Particulars of secretaries to be
registered: corporate secretaries and firms)
135| Kvvwb mwPei Z_ Afywt wewa cYqbi gZv (Particulars of secretaries to be
registered:powertomakeregulations)
Ask 9
Kvvwbi mfv Ges wmv
(CompanyMeetings&Resolution)
Aavq 1
wmv
(Resolutions)
136| wmv MnYi cwZ (MannerofadoptingResolutions)
137| mvaviY wmv (Ordinaryresolutions)
12
138| wekl wmv (Specialresolutions)

139| fvU MnY : mvaviY wbqgvejx (Votes: general rules)
140| fvU: mywbw cqvRbxqZv(Votes:specificrequirements)
141| h_ kqviavixì fvU (Votesofjointholdersofshares)
142| fvU c`vbi AwaKvii welq Kvvwbi msNwewai ndvRZ (Saving for provisions of
articles as to entitlement to vote)
Aavq 2
wjwLZ wmv
(writtenresolutions)
143| wjwLZ wmvi mvaviY wbqgvejx (Generalprovisionsaboutwrittenresolutions)

144| fvU`vbi hvM m`m (Eligible members)
145| wjwLZ wmv cPvi (Circulationofwrittenresolutions)
146|
cwiPvjK KZK cvweZ wjwLZ wmv cPvi (Circulation of written resolutions
proposedbydirectors)
147| wjwLZ wmv cPvi m`mi gZv ( Members power to require circulation of written
resolution)
148| m`mi cvweZ wjwLZ wmv cPvi (Circulation of written resolution proposed by
members)
149| cPvii LiP (Expensesofcirculation)
150| m`mi weewZ cPvi bv Kwievi Ave`b (Application not to circulate members
statement)
13
151| wjwLZ wmv gZvgZ c`vbi cwZ (Procedure for signifying agreement to written
resolution)
152| wjwLZ wmv mwZ c`vbi mgqmxgv (Period for agreeing to written resolution)
153| wjwLZ wmv mwKZ `wjj BjKUwbK gvag ciY (Sending documents relating to
written resolutions by electronic means)
154| wjwLZ wmv IqemvBU cKvk (Publication of written resolution on website)
155| Kvvwbi msNwewai weavbvejx Ges GB Aavqi ga mK (Relationship between this
Chapter and provisions of companys articles)
Aavq 3
mfvi wmv
(Resolutionsatmeetings)
156| mvaviY mfvi wmv (Resolutionsatgeneralmeetings)
157| cwiPvjKi mvaviY mfv Avnevb Kivi gZv (Directors power to call general meetings)
158| m`mì cwiPvjMYi gvag mvaviY mfv Avnevbi gZv (Members power to require
directors to call general meeting)
159| m`mì Pvwn`v Abyhvqx mfv Avnevb cwiPvjKi `vwqZ (Directors duty to call meetings
required by members)
160| Kvvwbi LiP mfv Avnevb m`mì gZv (Power of members to call meeting at
companys expense)
161| Av`vjZ KZK mfv Abyvbi Av`k c`vbi gZv (Power of court to order meeting)
Aavq 4
mfvi bvwUk
(Notice of meetings)
162|
mvaviY mfvi bvwUk (Notice required of general meeting)
163| bvwUk c`vbi cwZ (Mannerinwhichnoticetobegiven)
14
164| mfvi bvwUk IqemvBU cKvk (Publication of notice of meeting on website)

165| mfvi bvwUk cvBevi AwaKvix ewMY (Persons entitled to receive notice of meetings)
166|
mfvi bvwUki welqe (Contentsofnoticesofmeetings)
167| wmvi wekl bvwUk (Resolution requiring special notice)

168| èg wmv ev mfvi bvwUk c`vb bv Kiv (Accidental failure to give notice of
resolution or meeting)
169| weewZ cPvi m`mi gZv (Members power to require circulation of statements)
170| m`mì weewZ cPvi Kvvwbi KZe (Companys duty to circulate members
statement)
171| m`mì weewZ cPvii eq (Expenses of circulating members statement)
172| m`mì weewZ cPvi bv Kwievi Ave`b (Application not to circulate members
statement)
173| mfvi Kvivg (Quorum at meetings)
174| mfvi Pqvigvb (Chairman of meeting)
175| n Dvjbi welq Pqvigvbi NvlYv (Declaration by chairman on a show of hands)
176| AvbyvwbK fvU MnY `vex Kivi AwaKvi (Right to demand a poll)
177| AvbyvwbK fvU (Voting on a poll)
178| mfvq Kcvikbi cwZwbwaZ (Representation of corporations at meetings)
179| cw wbqvMi AwaKvi (Rightstoappointproxies)
180| mfvi bvwUk AwaKvi m^wjZ weewZ (Notice of meeting to contain statement of rights)
181| cw wbqvM Kvvwbi LiP AvgY (Company-sponsored invitations to appoint
proxies)
182| cw, BZvw` wbqvM bvwUk (Notice required of appointment of proxy etc)
183| mfvi mfvcwZZ (Chairing meetings)
184| cwi AvbyvwbK fvU MnY `vex Kwievi AwaKvi (Right of proxy to demand a poll)
185| cw wnmve `vwqZ cvjbi mgvwi bvwUk (Notice required of termination of proxys
authority)
15
186| Kvvwbi msNwewa viv c` AwaKZi weZ AwaKvi ndvRZ (Saving for more extensive
rights conferred by articles)
187| gyjZex mfvq MnxZ wmv (Resolution passed at adjourned meeting)
188| mfvi `wjjvw` BZvw`, BjKUwbK gvag ciY (Sending documents relating to meetings
etc. in electronic form)
189| wewfb kYxi kqviavixì mfvi Ave`b (Application to class meetings)
190| wewfb kYxi kqviavixì mfvi Ave`b: kqvi g~jab eZxZ Kvvwbi (Application to
class meetings: companies without a share capital)
191| cvewjK Kvvwb: evwlK mvaviY mfv (Public companies: annual general meeting).
192| cvewjK Kvvwb: evwlK mvaviY mfvi bvwUk|- (Publiccompanies:noticeofAGM)
193| ZvwjKvfy bn Ggb cvewjK Kvvwb: evwlK mvaviY mfvi wmv cPvi m`mì gZv|(UnlistedPubliccompanies:memberspowertorequirecirculationofresolutionsfor
AGMs).
194| ZvwjKvfy bn Ggb cvewjK Kvvwb: evwlK mvaviY mfvi wmv cPvi Kvvwbi `vwqZ|(Unlisted Public companies: companys duty to circulate members resolutions for
AGMs)
195|
cvewjK Kvvwb: evwlK mvaviY mfvq m`mì wmv cPvii eq|- (Public companies:
expenses of circulating members resolutions for AGM)
Aavq 5
AvbyvwbK fvUi djvdj IqemvBU cKvk
(Websitepublicationofpollresults)
196| AvbyvwbK fvUi djvdj IqemvBU cKvk (Results of poll to be made available on
website)
197| wmv Ges mfvi iKW, BZvw` (Recordsofresolutionsandmeetingsetc)
198| wmvi mv wnmve iKW (Recordsasevidenceofresolutionsetc)
199| GKgv m`m (solemember) KZK MnxZ wmvi iKW (Recordsofdecisionsbysole
member)
16
200| wmv Ges mfvi iKW cwi`kb (Inspectionofrecordsofresolutionsandmeetings)

201| wewfb kYxi m`mì wmv Ges mfvi iKW (Recordsofresolutionsandmeetingsof
classofmembers)
202| c~Y w`b Abyhvqx bvwUk, BZvwì mgqKvj MYbv (Computationofperiodsofnoticeetc:
cleardayrule)
Ask-10
g~jab kqvi Ges wWevi
( SharecapitalandDebentures)
203| kqvi g~jabi cKvif` (Typesofsharecapital)
204| kqvi Ges wWevii cKwZ(Natureofsharesordebentures)
205| kqvii msLv(Numberofshares)
206| kqvi mvwUwdKU(Certificateofshares)
207| fvU c`vbi AwaKvi(Votingrights)
208| wewfb kYxi kqvinvviMYi AwaKvi (Variationofshareholders'rights)
209| GKB kYxi kqvii Dci mg wfwZ A_ Zje Kiv (Callsonsharesofsameclasstobe
madeonuniformbasis)
210| Zje Kiv bv nBjI Kvvwb KZK AcwikvwaZ kqvi g~jab MnY (Company to accept
unpaidsharecapital,althoughnotcalledup)
211| cwikvwaZ g~ji AbycvZ jfvsk c`vb (Paymentofdividendinproportiontoamount
paidup)
212|kqvi Bmyi Dci cv wcwgqvgi cqvM (Applicationofpremiumsreceivedonissueof
shares)
17
213| evv w`qv kqvi Bmyi evav-wbla (Prohibitionofissueofsharesatdiscount)

214| cYîc kqvi Bmy Kiv (Issueofsweatequityshares)
215| cybivihvM AMvwaKvi kqvi BmyKiY (Issueandredemptionofpreferenceshares)
216| wmwKDwiwU nvi Ges ciY (Transferandtransmissionofsecurities)
217| kqvinvvii Q`cwiPq aviYi `(Punishmentforpersonationofshareholder)
218| wbeb A^xKvi Ges A^xKvii wei Avcxj (Refusal against registration and appeal
againstrefusal)
219| mxwgZ`vq Kvvwbi kqvi g~jab cwieZb Kwievi gZv (Power of limited company to
alteritssharecapital)
220| AwZwi kqvi g~jab BmyKiY(Furtherissueofsharecapital)
221| evbvm kqvi BmyKiY (Issueofbonusshares)
222| kqvi g~jab cwieZbi Rb iwRviK bvwUk c`vb (NoticetobegiventotheRegistrar
foralterationofcapital)
223| wiRvf kqvi g~jab viv AmxwgZ`vq KvvwbK mxwgZ`vq KvvwbZ cwieZb (Unlimited
companytoprovideforreservesharecapitalonconversionintolimitedcompany)
224| kqvi g~jab nvm (Reductionofsharecapital)
225| Kvvwb KZK Bnvi wbR^ kqvi q ev GZ`yk FY `vb evav-wbla (Restriction on
purchasebycompanyorgivingofloansbyitforpurchaseofitsshares)
226| Kvvwbi wbR^ RvgvbZ q Kwievi gZv (Power of company to purchase its own
securities)
227| URvix kqvi : mevP aviYmxgv(Treasury Shares: Maximum holdings)
228| URvix kqvit AwaKvi cqvM evav-wbla (Restrictions on exercise of rights: Treasury
Shares )
229| URvix kqvit nviKiY Ges evwZjKiY(Treasury shares: disposal and cancellation)
18
230| aviv 229 Gi weavb cwZcvjb e_Zvi `(Penalty for failure to comply the provision of
section229 )
231| URvix kqvit weqj A_i eenvi(Treasuryshares:treatmentofproceedsofsale )

232| KwZcq A_ g~jab Dvi gRy` Znwej vbvi (Transfer of certain sums to capital
redemptionreserveaccount)
233| KwZcq cybtq evav-wbla (Prohibitionofbuybackincertaincircumstances)
234| wWevi (Debentures)
235| gbvbqb c`vb Kwievi gZv (Powertonominate)
Ask 11
cmcvm Ges wmwKDwiwU eUb
(Prospectusandallotmentofsecurites)
236| MY cve Ges cvBfU c-mgU (Publicofferandprivateplacement)
237| wmwKDwiwU Bmy Ges nvi, BZvw` wbqY wmwKDwiwUR G GP Kwgkbi gZv ( Power
of Securities and Exchange Commission to regulate issue and transfer of securities
etc)
238| wmwKDwiwU weqi cve mwjZ `wjj cmvm wnmve MY (Documentcontainingofferof
securitiesforsaletobedeemedprospectus)
239| cmvm DjL welqvw` (Matterstobestatedinprospectus)
240| cmvm DwjwLZ Pywi kZ ev Dk cwieZb (Variation in terms of contracts or
objectsinprospectus)
241|
Kvvwbi KwZcq m`m KZK kqvi weqi cve (Offerofsaleofsharesbycertain
membersofcompany)
242| weg~Z dig wmwKDwiwUi MY cve (Publicofferofsecuritiestobeindematerialised
form)
243| cmvmi wevcb (Advertisementofprospectus)
244| kj&d cmvm (Shelfprospectus)
245| iW nwis cmvm (Redherringprospectus)
19
246| wmwKDwiwUi Rb Ave`b dig Bmy (Issueofapplicationformsforsecurities)

247| cmvm wg_v weewZi Rb dR`vix `vq-`vwqZ (Criminalliabilityformisstatementin
prospectus)
248| cmvm wg_v weewZi Rb Ìqvbx `vq-`vwqZ (Civil liability for misstatements in
prospectus)
249| A_ wewbqvMi Rb cZviYvg~jKfve cj
y Kwievi ` (Punishment for fraudulently
inducingpersonstoinvestmoney)
250| cwZcvjb e_Zvi djvdj (Consequenceoffailuretocomply)
251| wZM ew KZK eev MnY (Actionbyaffectedpersons)
252| wmwKDwiwU ARb, BZvwì Rb Q`cwiPq aviYi kvw (Punishment for personation for
acquisitionetc.ofsecurities)
253| Kvvwb KZK wmwKDwiwU eiv (Allotmentofsecuritiesbycompany)
254| K GKP wmwKDwiwU eemv cwiPvjbv
(Securities to be dealt with in stock
exchanges)
255| ewkK wWcwRUwi iwm` (Globaldepositoryreceipt)
cvBfU cmgU
(privateplacement)
256| cvBfU cmgU wmwKDwiwUi Puv`v c`vbi Rb cve ev Avnvb (Offer or invitation for
subscriptionofsecuritiesonprivateplacement)
Ask 12
Kvvwb KZK wWcvwRU MnY
(Acceptanceofdepositbycompanies)
257| Rb-mvavibi wbKU nBZ wWcvwRU MnY wbla (Prohibition on acceptance of deposits
frompublic)
258| GB AvBb ceZbi c~e MnxZ wWcvwRU cwikva (Repayment of deposits accepted
beforecommencementofthisAct)
259| cZviYvi Rb LmviZ (Damagesforfraud)
20
260| KwZcq Kvvwb KZK Rb-mvaviYi wbKU nBZ wWcvwRU MnY (Acceptance of deposits
frompublicbycertaincompanies)
Ask 13
jfvsk NvlYv Ges cwikva
(Declarationandpaymentofdividend)
261| jfvsk NvlYv (DeclarationofDividend)

262| jfvsk c`vbi mgq Ki KZbi ewZg(Exception to deduction of tax during
paymentofdividend)
263| AcwikvwaZ jfvski wnmve (Unpaiddividendaccount)

264| wewbqvMKvixi wkv I msiY Znwej (Investorprotectionandeducationfund)
265| kqvi nvi wbeb bv nIqv ch jfvsk, ivBU kqvi I evbvm kqvii AwaKvi gyjZwe Kiv
(Right to dividend, rights shares and bonus shares to be held in abeyance pending
registrationoftransferofshares)
266| jfvsk weZiY e_Zvi ` (Punishmentforfailuretodistributedividend)
Ask 14
PvR mg~ni wbeb
(Registrationofcharges)
267| PvRmg~n wbebi `vwqZ (Dutytoregistercharges)

268| GB Aski weavbvejx cwZcvjb e_Zvi djvdj (Effect of failure to comply with the
provisionsofthisPart )
269| PvR wbebi Rb Ave`b (Applicationforregistrationofcharges)

270| `vwqZi chvRZv/cqvM (ApplicabilityoftheDuty)
271| PvRi bvwUk (NoticeofCharges)
272| iwRvi KZK PvRi iwRvi msiY
Registrar)
273| PvR cwikva (Satisfactionofcharges)
21
(Register of charges to be kept by the
274| Kvvwbi wbKU nBZ Kvb AewnZKiY ci AbycwZ `vq-`bv wgUvbv I AevnwZ c`vb msv
GwU Kwievi wbeKi gZv (PowerofRegistrartomakeentriesofsatisfactionand
releaseinabsenceofintimationfromcompany)
275| PvR cwikva mvwUwdKU c`vb (IssuanceofCertificateofSatisfaction)
276| wiwmfvi ev gvbRvi wbqvM mK AewnKiY (Intimationofappointmentofreceiveror
manager)
277| Kvvwbi PvRi iwRvi (Company'sregisterofcharges)
278| GB Aavqi weavb jsNbi ` (Punishmentforcontravention)
279| miKvi KZK PvRi iwRvi mskvab (RectificationbytheGovernmentinregisterof
charges)
Ask 15
GKxfyZKiY I Avcm
(MergerandCompromise)
280| cvIbvbv`vi I m`mMYi mwnZ Avcm ev mgSvZv Kwievi gZv (Powertocompromiseor

makearrangementswithcreditorsandmembers)
281| Avcm ev mgSvZv KvhKiYi Av`vjZi gZv
(Power of Court to enforce
compromiseorarrangement)
282| Kvvwb GKxfyZKiY I mshvRb (MergerandAmalgamationofCompanies)
283| KwZcq Kvvwb GKxfyZKiY ev mshvRb
(Merger or amalgamation of certain
companies)
284| we`kx Kvvwbi mwnZ GKxfyZKiY I mshvRb (Mergerandamalgamationofcompany
withforeigncompany)
285| Kvvwb KZK msLvMwi kqvinvviMY viv Abygvw`Z cK ev PywZ wfbgZ cvlYKvix
kqvinvviMYi kqvi ARbi gZv (Powertoacquiresharesofshareholdersdissenting
fromschemeorcontractapprovedbymajority)
286| msLvjNy kqvi q (Purchaseofminorityshareholding)
287| Rb^v_ Kvvwb mshvRbi miKvii gZv (Power of Government to provide
foramalgamationofcompaniesinpublicinterest)
22
288| kqvi nvi mwKZ cKi cve wbeb (Registrationofofferofschemesinvolving

transferofshares)
289| mshvwRZ Kvvwbmg~ni ewn I KvMRc msiY (Preservationofbooksandpapersof
amalgamatedcompanies)
290| GKxfyZKiY, mshvRb, BZvwì c~e msNwUZ Acivai welq KgKZvMYi `vq-`vwqZ (Liability
ofofficersinrespectofoffencescommittedpriortomerger,amalgamationetc)
Ask 16
msLvjNy kqvi nvviMYi ^v_iv
(MinorityProtection)
291| wbcxobi cwZKvi cvwi Rb Av`vjZi wbKU Ave`b, BZvw` (Application to Court
forreliefincasesofoppression,etc)
292| Av`vjZi gZv (PowersofCourt)
293| KwZcq Pyw evwZj ev mskvabi djvdj (Consequenceofterminationormodification
ofcertainagreements)
294| wbcxobi cwZKvi cvwi Rb Ave`b Kwievi AwaKvi (Right to apply for relief in
casesofoppression)
295| `jMZ gvgjv cwiPvjbv (Classaction)
296| GB Aski Aaxb MnxZ Kvh-avivq KwZcq weavbi cqvM
(Applications of certain
provisionstoproceedingsunderthisPart)
Ask 17
Kvvwbi wbeb-ewn nBZ Kvvwbi bvg KvwUqv Ìqv/AcmviY Kiv
(Removeofnamesofcompanyfromtheregisterofcompanies)
297| Kvvwbi iwRvi nBZ Kvvwbi bvg KvwUqv Ìqvi iwRvii gZv (Power of
Registrartoremovenameofthecompanyfromregisterofcompanies)
298| KwZcq Aevq aviv 297 Gi Aaxb Ave`b `vwLj evav-wbla (Restrictions on making
applicationundersection297incertainsituations)
23
299| wejy wnmve cvwcZ Kvvwbi djvdj (Effectofcompanynitfiedasdissolved)

300| bvg KvwUqv Ìqvi Rb cZviYvg~jK Ave`b (Fraudulent application for removal of
name)
301| Av`vjZ Avwcj `vqi (AppealtoCourt)
Ask 18
cwi`kb, Abymvb Ges Z`
(Inspection,InquiryandInvestigation)
302| Z_ Zje, ewn cwi`kb Ges Abymvb cwiPvjbvi gZv (Power to call for information,
inspectionbooksandconductinquiries)
303| cwi`kb Ges Abymvb cwiPvjbv (conductofinspectionandinquiry)
304| cwi`kb mgvwi ci cwZe`b (Reportoninspection)
305| Zjvwk Ges RKiY (Searchandseizure)
306| Kvvwbi Kvhvejx Z` Kiv (Investigationintoaffairsofcompany)
307| `ybx wZ `gb Kwgkb KZK
Kvvwbi Kvhvejx Z` Kiv (Investigation into affairs of
companybyAnticorrumptionCommission)
308| Abvb `ybx wZ `gb Kwgkb KZK
Kvvwbi Kvhvejx Z` (Investigationintoaffairsof
companybyAnticorrumptionCommissioninothercases)
309| Zì eq I LiPv eve` cwikvai RbRvgvbZ c`vb (Securityforpaymentofcostsand
expensesofinvestigation)
310| Kvb dvg, wbMwgZ msv ev msvK cwi`kK wnmve wbqvM c`vb wbwl (Firm,bodycorporate
or association not to be appointed as inspector) (Security for payment of costs and
expensesofinvestigation)
311| Kvvwbi gvwjKvbv welq Z` (Investigaiotnofownershipofcompany)
24
312| cwi`kKi cwZ, gZv, BZw` (Procdure,powers,etc,ofinspectors)

313| Z`Kvj KgPvixMYi myiv (Protectionofemployeesduringinvenstigation)
314| mwKZ Kvvwbi Kvhvejx Z` cwiPvjbvq cwi`kKi gZv, BZvw` (Powerofinspectorto
conductintoaffairsofrelatedinvenstigation)
315| cwi`kK KZK `wjj RKiY (Seizureofdocumentsbyinspector)
316| wmwKDwiwUi Dci evavwbla Avivc (Impositionofrestrictionsuponsecurities)
317| Abymvb Ges Zì wfwZ Kvvwbi cwim` evRqvKiY (Freezing of assests of
companyoninquireyandinvestigation)
318| cwi`kKi cwZe`b (Inspector`sreport)
319| cwi`kKi cwZe`b Abyhvqx MnxZe Kvhg (Actions to be taken in pursuance of
inspector`sreport)
320| Zì LiP(Expensesofinvestigation)
321| Kvvwbi ^QvKZ Aejyw, BZvwì Z` cwqv bv e Kiv (Voluntarywindingupof
company,etc.,nottostopinvestigationproceedings)
322| AvBb Dc`v Ges evsKvi KZK KwZcq Z_ cKvk bv Kiv (Legaladvisersandbankersnot
todisclosecertaininformation)
323| we`kx Kvvwb mK Z`, BZvw`(Investigationetc.offoreigncompanies)
324| fyj Z_ mieivn, `wjjvw` weKZ I asmi `(Penaltyforfurnishingfalseinformation,
mutilationanddestructionofdocuments)
Ask 19
Kvvwbi wnmve
(Accountsofcompanies)
25
325| Kvvwb KZK wnmve-ewn BZvw` iY(Booksofaccountetc.tobekeptbycompany)

326| Avw_K weewZ(Financialstatement)
327| Av`vjZi Av`k cybtwnmve Lvjv(Reopeningofaccountsoncourtsorders)
328| Avw_K weewZ ev cwilì cwZe`bi ^QvKZ cybixY (Voluntary revision of financial
statementorBoard'sreport)
329| RvZxq Avw_K cwZe`b c`vbKvix KZc MVb (Constitution of National Financial
ReportingAuthority)
330| miKvi KZK
wnmve gvb wbaviY (Governmenttoprescribeaccountingstandard)
331| Avw_K weewZ I cwilì cwZe`b, BZvw` (Financial statements and Board's report
etc.)
332| Kvvwbi mvgvwRK `vq-`vwqZ(Corporatesocialresponsibility)
333| wbixwZ Avw_K weewZi Abywjwc cvwZ m`mMYi AwaKvi(Rightsofmemberstocopies
ofauditedfinancialstatement)
334| Avw_K weewZi Abywjwc iwRvii wbKU `vwLj Kiv Copy of financial statement to be
filedwith
335| AfixY wbixv(Internalaudit)
Ask 20
wbixv I wbixK
(AuditandAuditors)
336| wbixK wbqvM(AppointmentofAuditors)
26
337| wbixKi AcmviY, c`ZvM Ges wekl bvwUk c`vb (Removal, resignation of auditor
andgivingofspecialnotice)
338| wbixKMYi hvMZv I AhvMZv (Eligibility, qualification and disqualification of
auditors)
339| wbixKMYi cvwikwgK (Remunerationofauditors)
340| wbixKMYi gZv I KZe Ges wbixv msv gvY` (Powers and duties of auditors
andauditingstandards)
341| wbixK KZK KwZcq mev c`vb bv Kiv (Auditornottorendercertainservices)
342| wbixK KZK wbixv cwZe`b ^vi `vb (Auditortosignauditreport)
343| wbixKi mvaviY mfvq DcwZ _vKv (Auditortoattendgeneralmeeting )
344| jsNbi Rb ` (Punishmentforcontravention)
345| miKvi KZK KwZcq Kvvwbi LiPi AvBUgi wbixv wbaviY (Government to specify
auditofitemsofcostinrespectofcertaincompanies)
Ask 21
eevcbvi mwnZ RwoZ ewMYi wbqvM Ges cvwikwgK
(Appointmentandremunerationofmanagerialpersonel)
346| eevcbv cwiPvjK, mvewYK cwiPvjK ev gvbRvii wbqvM (Appointment of Managing
Director,wholetimedirectorormanager)
347| eevcbv msv mevP cvwikwgK (Maximummanagerialremunerationetc.)
348| gybvdv MYbv (CalculationofProfit)
349| kZvejx Ges Ave`bci Dci wbavwiZ wd mvc Abygv`b c`vb, BZvw` welq miKvi ev
Av`vjZi gZv (PoweroftheGovernmentorcourttoaccordapprovaletc.subjectto
conditionsandtoprescribefeesonapplication)
27
350| miKvi ev Kvvwb KZK cvwikwgKi mxgv wbaviY (Governmentorcompanytofixlimit

withregardtoremuneration)
351| KwZcq Ave`bi dig Ges cwZ (Forms and procedure in relation to certain
application)
352| eevcbv cwiPvjK, BZvw` Gi nvivbvi Rb wZc~iY (Compensationforlossofofficeof
MDetc.)
353|- eevcbv msv iZc~Y ewMYi wbqvM (Appointment of key managerial
personnel)
354| enr Kvvwbi Rb mUvwiqvj wbixv (SecretarialAuditforbiggercompanies)
Ask 22
miKvix Kvvwbmg~n
(Governmentcompanies)
355| miKvix Kvvwbi evwlK wicvU (AnnualReportsonGovernmentCompanies )
Ask 23
GB AvBbi Aaxb wbebhvM Kvvwbmg~n
(CompaniesAuthorisedtoRegisterunderthisAct)
Aavq 1
wbebhvM Kvvwbmg~n
(TheCompaniesentitledtoberegistered)
356|
wbebhvM Kvvwbmg~n (Companiescapableofbeingregistered)
357|
we`gvb Kvvwbi wbeb mb` (Certificateofregistrationofexistingcompanies)
28
358|
wbebi ci m` bKiY (Vestingofpropertyonregistration )
359|
we`gvb `vq-`bv msiY (Savingofexistingliabilities)
360|
Awbb AvBbMZ Kvhavivi avivevwnKZv (Continuationofpendinglegalproceedings)
361| GB Aavqi Aaxb wbebi djvdj (EffectofregistrationunderthisChapter)

362| AvBbMZ Kvhaviv wMZ ev wbqY Kwievi welq Av`vjZi gZv (Power of Court to stay or
restrainproceedings)
363| Kvvwbi Aemvqb Av`ki ci gvgjv `vqi BZvw`Z evav-wbla (Suitsstayedonwinding

uporder)
364| GB Aavqi Aaxb wbebi Kvvwbi `vqeZv (Obligationsofcompaniesregistering

underthisChapter)
Aavq 2
AwbewZ Kvvwbi Aemvqb
(Windingupofunregisteredcompanies)
365|
AwbewZ Kvvwbi Aemvqb (WindingupofunregisteredCompany)
366|
Aejywi gvag we`kx Kvvwbi Aemvqbi gZv (PowerofForeignCompaniestoWind
upthoughDissolved)
367| GB Aavqi weavbvejx AwZwi nBe (Provisionsofthischaptercumulative)

368| KwZcq Askx`vix dvg, Gmvwmqkb ev Kvvwbi Aemvqbi wbwg AvBbi ndvRZ ev iY
gZvcY (Saving and construction of enactments conferring power to wind up partnership firm,
associationorcompanyincertaincases)
Ask 24
evsjv`ki evwni wbMwgZ Kvvwb
(CompaniesIncorporatedoutsideBangladesh)
369|
we`kx Kvvwbi aviv 370, 371, 372, 373, 374, 375, 376 Ges 378 Gi cqvM
(Applicationofsections370,371,372,373,374,375,376and378toforeigncompanies)
29
370| evsjv`k eemv cwiPvjbvKvix we`kx Kvvwb KZK

`wjjc, BZvw` iwRvii wbKU
`vwLj
(Documents, etc. to be delivered to Registrar by foreign Combines carrying on business in
Bangladesh)
371| we`kx Kvvwbi wnmve (Accountsofforeigncompany)

372| we`kx Kvvwbi bvg, BZvw` DjL Kwievi evaevaKZv (Obligation to state name, etc. of
foreigncompanies)
373| we`kx Kvvwbi Dci bvwUk Rvwi (Serviceonforeigncompany)

374| Kvb Kvvwbi eemvj ei bvwUk (Noticeofceasingplaceofbusinessofacompany)
375| ` (Penalties)
376| GB Aski weavb cwZcvjb e_Zv mI Kvvwbi PzwNwUZ `vq AzY (Company'sfailure
tocomplywiththisPartnottoaffectitsliabilityundercontracts)
377| GB Aski Aaxb `wjjvwì wbebi wdm (FeesforregistrationofdocumentsunderthisPart)

378| evLv (Interpretation)
379| kqvi weq ev wevqi cvei Dci evav-wbla (Restriction on sale and offer for sale of
shares)
380| cmcvmi cqvRbxq welqmg~n (Requirementsastoprospectus)

381| kqvi wewi cvei Dci evav-wbla (Restrictiononcanvassingforsaleofshares)
382| PvRi chvR weavb (Provisionsregardingcharges)
383| wiwmfvi wbqvMi bvwUk, BZvw` chvR weavb (Noticeofappointmentofreceiveretc)
384| cZviYvi ` (Punishmentforfraud)
385| we`kx Kvvwbi aviv 394 Gi cqvM (Applicationofsection394toforeigncompany)
Ask 25
wbeb Awdm Ges wdm&
(RegistrationOfficeandFees)
386|
wbeb Awdm (Registrationoffices)
387| mv wnmve KwZcq `wjji MnYhvMZv (Admissibilityofcertaindocumentsasevidence)
30
388| BjKUwbK cwZZ Ave`bc c~iY, `wjjvw` cwi`kb, BZvwì weavb (Provisionsrelating
tofilingofapplications,documents,inspection,etc.,inelectronicform)
389| BjKUwbK KvVvgv Kej eve KvVvgvi weK ev AwZwi nBe (Electronic form to be
exclusive,alternativeorinadditiontophysicalform)
390| BjKUwbK KvVvgvi gvag g~j mshvRb mev welqK weavb (Provision of value added
servicesthroughelectronicform)
391| Z_ I hvMvhvM chwy AvBb, 2006 Gi weavbvejxi cqvM (Application of provisions of

InformationandCommunicationTechnologyAct,2006)
392| iwRvii wbKU iwZ `wjjvw` cwi`kb, c`kb I mv (Inspection, production and
evidenceofdocumentskeptbyRegistrar)
393| bw_fywKiYi wdm& (Feesforfilingetc)
Ask 26
wewea
(Miscellaneous)
394| cZviYvi Rb ` (Punishmentforfraud)
395| wg_v weewZ `vbi Rb ` (Punishmentforfalsestatement)
396| wg_v mv c`vbi Rb ` (Punishmentforfalseevidence)
397| mywbw` ì DjL Kiv nqwb Ggb welqi ` (Punishment where no specific
penaltyorpunishmentisprovided)
398| Acivai cybivewi ` (Punishmentincaseofrepeatedoffence)
399| eAvBbxfve mw AvUwKq ivwLevi Rb ` (Punishmentforwrongfulwithholdingof
property)
400| wjwgUW ev cvBfU wjwgwUW k AcqvMi ` (Punishment for improper use of
LimitedorPrivateLimited)
401| ì bvq-wbYq (Adjudicationofpenalties)
402| my Kvvwb (Dormantcompany)
31
403| mij wekvm KZ KvRKg iY (Protectionofactiontakeningoodfaith)

404| KwZcq Z_ cKvk bv Kiv (Nondisclosureofinformationincertaincases)
405| miKvi KZK Bnvi gZv Ges Kvhvejx AcY (DelegationbyGovernmentofitspowers
andfunctions)
406| Abygv`b c`vb miKvi, iwRvi ev Av`vjZi gZv (PowersofGovernment,Registrar
orCourttoaccordapproval)
407| wej gIKzd (Condonationofdelayetc.)
408| miKvi KZK evwlK cwZe`b cYqb (AnnualReportbyGovernment)
409| GB AvBbi weavbvejx nBZ KwZcq KvvwbK AevnwZ c`vbi gZv (Power to exempt
certaincompaniesfromtheprovisionsofthisAct)
410| KwZcq AevnwZ c`vb Av`vjZi gZv (PowerofCourttograntreliefincertain
cases)
411| wbw` msLvi AwaK msLK ew-mg^q Askx`vwi Kvievi, mwgwZ BZvw` MVb wbwl
(Prohibitiononpartnership/associationexceedingcertainnumber)
412| Zdwmj cwieZb (AlterationofSchedules)
413| wewa cYqb mycxg KvUi gZv (PowerofSupremeCourttomakerules)
414| Amyweav `~ixKiYv_ wewa cYqb miKvii gZv (Power of the Government to make
Rulestoremovedifficulties)
415| Amyweav `~ixKiY (Removalofdifficulties)
416| AvcvlhvM Aciva (CompoundableOffences)
417| gaZv Ges gxgvsmv cvbj (MediationandConciliationPanel)
418| cwmwKDUi wbqvM (AppointmentofProsecutors)
419| miKvi KZK Avcxj (AppealbyGovernment)
32
420| dR`vix Kvhwewai cqvM (ApplicationofCodeofCriminalProcedure)

421| Av`vjZ KZK A_` j A_i eUb (Distribution of payments received by Court
fromimpositionoffines)
Ask 27
Aejyw
(WindingUp)
Aavq 1
Aejywi cwZ
(ModesofWindingUp)
422| Aejywi cwZ (ModesofWindingUp)
Aavq 2
Av`vjZ KZK Aejyw
(WindingupbytheCour)
423| Av`vjZ KZK Kvvwbi AejywhvM cwiwwZ (Circumstances in which company may
bewoundupbyCourt)
424| Aejywi Rb Ave`b (Petitionforwindingup)
425| Av`vjZi gZv (PowersofCourt)
426| Kvvwbi welqvw` mwKZ weeiYx `vwLji wb`kbv (Directions for filing statement of
affairs)
427| Kvvwb wjKzBWUi Ges Zvnvì wbqvM (Company Liquidators and their
appointments)
428| wjKzBWUii AcmviY Ges jvwfwlKiY (Removalandreplacementofliquidator)
33
429| Kvvwb wjKzBWUi, mvgwqK wjKzBWUi Ges iwRvii MvPi Avbv (Intimation to
CompanyLiquidator,provisionalliquidatorandRegistrar)
430| Aejyw Av`ki djvdj (Effectofwindinguporder)
431| Aejywi Av`k `vbi gvKgv, BZvwì wMZvev (Stayofsuits,etc.,onwinding
uporder)
432| Av`vjZi GLwZqvi (JurisdictionofCourt)
433| Kvvwb wjKzBWUi KZK cwZe`b `vwLj (Submission of report by Company
Liquidator)
434| Kvvwb wjKzBWUii cwZe`bi Dci Av`vjZi wb`k (DirectionsofCourtonreportof
CompanyLiquidator)
435| Kvvwbi mwi ndvRZ(Custodyofcompanysproperties)
436| cwiPvjK I gvbRvii `vq-`vwqZ(Obligationsofdirectorsandmanagers)
437| Kvvwb AemvqKK D`vv, cwiPvjK cgyL KZK mnvqZv c`vb (Promoters, directors,
etc.,tocooperatewithCompanyLiquidator)
438| c`vqKMYi ZvwjKv cYqb Ges cwimcì cqvM (Settlementoflistofcontributories
andapplicationofassets)
439| Dc`v KwgwU (AdvisoryCommittee)
440| Av`vjZi wbKU mvgwqK cwZe`b `vwLj (Submissionofperiodicalreporttocourt)
441|
Ave`bi cwZ Aejyw wMZ ivwLevi evcvi Av`vjZi gZv(PoweroftheCourton
anapplicationforstayofwindingup)
442|
Kvvwb AemvqKi gZv I `vwqZ(PoweranddutiesofCompanyLiquidator)
443| Kvvwb AemvqKK ckv`vix mnvqZv c`vbi weavb(Provision for professional

assistancetoCompanyLiquidator)
444| AemvqKi gZv cqvM I wbqY(ExerciseandcontrolofLiquidatorspower)
34
445| Kvvwb AemvqK KZK iwZ ewn(BookstobemaintainedbyCompanyLiquidator)

446|
Kvvwb AemvqKi wnmve wbixv(AuditofCompanyLiquidatorsaccounts)
447| c`vqKMY KZK FY cwikva(Paymentofdebtsbycontributory)

448| Av`vjZ KZK
Zjei gZv(PowerofCourttomakecalls)
449|
c`vqKMYi AwaKvi mg^qmvab(Adjustmentofrightsofcontributories)
450| eqenYi Av`k `vbi gZv(Powerofordercosts)

451|
mgb Rvixi gZv(Powertosummonpersons)
452|
D`vv, cwiPvjK cgyLMYK wRvmvev` Kwievi Av`k `vbi gZv (Power to order
examinationofpromoters,directors,etc.)
453| evsjv`k ZvMi cPvKvix ev AvZMvcbKvix ewK MdZvi(Arrestofpersontryingto
leaveBangladeshorabscond)
454| Av`vjZ KZK Kvcvwb Aejyw (Dissolutionofcompanybycourt)
Aavq 3
^QvKZ Aejyw
(Voluntarywindingup)
455|
^QvKZ Aejywi cwiwwZ (Circumstance in which a company may wind up
Voluntarily)
456|
^QvKZ Aejywi ^QjZv mcwKZ NvlYv (DeclarationofSolvencyincasesof
Voluntarywindingup)
35
457| cvIbv`viMYi mfv(MeetingofCreditors)

458| ^QvKZ Aejywi wmvi cKvkbv(PublicationofResolutiontowindupvoluntarily)
459|
^QvKZ Aejywi cwqv Avi (Commencementofvoluntarywindingup)
460|
^QvKZ Aejywi djvdj (Effectofvoluntarywindingup)
461|
Kvcvwb AemvqK wbqvM(AppoinmentofCompanyLiquidator)
462|
Kvcvwb AemvqK AcmviY(RemovalofCompanyLiquidator)
463|
iwRviK AemvqK wbqvMi bvwUk c`vb(Notice of Appoinment of Liquidator to
Registrar)
464|
cwiPvjK cwilì gZvi mgvw(CesserofPoweroftheBoardofDirectors)
465|
Kvcvwb AemvqKi gZv I `vwqZ(PoweranddutiesofCompanyLiquidator)
466|
KwgwU wbqvM(AppoinmentofCommittees)
467| AemvqK KZK Aejywi AMMwZ mcK Av`vjZ cwZe`b `vwLj(Liquidator to submit
reportonprogressofwindinguptocourt)
468| cZviYvi welq m`n nBj Kvcvwb AemvqK KZK Av`vjZK AewnZKiY(Report to
CourtbyLiquidatorwherefraudissuspected)
469|
P~ovZ mfv I Aejyw(FinalMeetinganddissolution)
470| Kvcvwbi mcw weqi cY wnmve kqvi, BZvw` MnY Kvcvwb AemvqKi gZv(Power
ofCompanyLiquidatortoacceptsharesetc.Asconsiderationforsaleofpropertyof
company)
471|
Kvcvwbi mcw wewj-eb(DistributionofpropertyofCompany)
472|
Kvcvwb I cvIbv`viMYi Dci e`vei evaevaKZv (Arrangementwhenbindingon
Companyandcreditors)
473| cki Dci wmvZi Rb Av`vjZ Ave`bi AwaKvi (Powertoapplytocourttohave
questiondetermined)
36
474| ^QvKZ Aejywi eq(Costofvoluntarywindingup)

Aavq 4
mKj cKvi Aejywi chvR weavb
(Provisionsapplicabletoeverymodeofwindingup)
475| mKj cKvi `bv cgvY mvc(Debtsofalldescriptiontobeadmittedtoproof)
476| `Dwjqv Kvcvwbi Aejywi `DwjqvZ msvZ AvBbi cqvM (Application of
insolvencyrulesinwindingupinsolventcompanies)
477| AMMY AMvwaKvi cwikva(Overridingpreferentialpaments)
478| AMvwaKvi wfwZ cwikva(preferentialpaments)
479| cZviYvg~jK AMvwaKvi (Fraudulentpreference)
480|
mij wekvm Kiv nq bvB Ggb nvi djwenxb nBe (Transfernotingoodfaithtobe
void)
481| KwZcq nvi djwenxb nBe (Certaintransfertobevoid)
482| cZviYvg~jKfve AMvwaKvi c` KwZcq ewi `vq`bv Ges AwaKvi (Liabilitiesandrightsof
certainpersonsfraudulentlyprefererred)
483| cengvb PvRi djvdj (Effectoffloatingcharge)
484|
Kmva/Abvivm mwi `vweZvM (Disclaimerofonerousproperty)
485| Aejyw Avi nBevi ci nvi, BZvw` djwenxb (Transferetc.aftercommencementof

windingupvoid)
486| Av`vjZ KZK Aejywi mgq KwZcq evRqvw,
mv`b, BZvw` djwenxb (Certain
attachments,execution,etc.inwindinguptobevoid)
487|
Aejywi mgq Kvvwbi KgKZvMY KZ Aciva (Offencesbyofficersofcompaniesin
liquidation)
488|
KgKZMY KZK KZ cZviYvi ` (Penaltyforfraudbyofficers)

37
489|
h_vh_ wnmve bv ivLvi `vq (Liabilitywhereproperaccountsnotkept)
490| cZviYvg~jK eemv cwiPvjbvi `vq (Liabilityforfraudulentconductofbusiness)

491| KZewegyL cwiPvjKMYi wei wZ wbicY Av`vjZi gZv (Power of court to assess
damagesagainsdelinquent)
492| aviv --- (cZviYvg~jK eemv cwiPvjbv) Ges -----(wZ wbicY Av`vjZi gZv) Gi Aaxb dvg ev
Kvvwbi Askx`vi ev cwiPvjKMYi `vq (Liability under section (Fraudulent conduct of
business)and(Powerofcourttoassessdamagestoextendtopartnersordirectorsin
firmsorcompanies)
493| Kvvwbi KgKZv Ges m`mMYi wei gvgjv `vqi (Prosecutionofdelinquentofficers
andmembersofcompany)
494|
Abygv`b mvc Kvvwbi wjKzBWUi KZK KwZcq gZv cqvM (Company Liquidator
toexercisecertainpowerssubjecttosanction)
495| AejywKvj Kvvwbi weewZ (Statementthatcompanyonliquidation)
496| Kvvwbi ewn Ges `wjj/KvRMci mv-cgvY (Books and papers of company to be
evidence)
497| cvIbv`vi Ges c`vqKMY KZK ewn Ges KvMRc/`wjj cwi`kb
498| Kvvwbi ewn Ges KvMRc/`wjj nvi (Disposalofbooksandpapersofcompany)
499| wbbvaxb Aejyw mwKZ Z_ (Informationastopendingliquidation)
500| miKvix wjKzBWUi KZK miKvix wnmve A_ cwikva Kiv (Official Liquidator to make
paymentintopublicaccountsoftheGovernment)
501|
Kvvwbi wjKzBWUi KZK Zdwmwj evsK A_ Rgv c`vb (Company Liquidator to
depositemoniestoscheduledbank)
502|
wjKzBWUi KZK ewMZ evsK wnmve A_ Rgv bv Kiv (Liquidators not to deposite
moniesintoprivatebankingaccount)
38
503| Aejy Kvvwbi wWwfW Ges AewZ cwimì wnmve (Company Liquidation Dividend
andUndistributedAssestsAccount)
504|
wjKzBWUi KZK wiUvb BZvw` cZKiY (Liquidatortomakereturnsetc.)
505| cvIbv`vi ev c`vqKMYi Awfcvqi wbqZv weavbK mfv (Meetingstoascertainwishes

ofcreditorsorcontributories)
506| Av`vjZ ev h ewi myL njdbvgv c`vb KwiZ nBe (Court or person before whom
affidavitmaybesworn)
507|
Av`vjZ KZK Kvvwbi wejywi NvlYvi gZv djwenxb nBe (PowersofCourttodeclare
dissolutionofcompanyvoid)
508| Av`vjZ KZK Aejywi Avi (CommencementofwindingupbytheCourt)
509| Zvgvw` mgq MYbvi KwZcq mgq ev` Ìqv (Exclusionofcertaintimeincomputing
periodoflimitation)
Aavq 5
miKvix wjKzBWUi
(OfficialLiqidators)
510| miKvix wjKzBWUi wbqvM (Appointmentofofficialliquidator)
511| miKvix wjKzBWUii gZv I KZe (Powersandfunctionsofofficialliquidator)
512| miKvix wjKzBWUii gZv I KZe (Summaryprocedureforliquidation)
513| cwim` weq Ges Kvvwbi cvIbv cybiyvi (Saleofassestsandrecoveryofdebtsdue
tocompany)
514| miKvix wjKzBWUi KZK cvIbv`viMYi `vwe wbw (Settlementofclaimsofcreditorsby
officialliquidation)
515| cvIbv`viMY KZK Avwcj `vqi (Appealbycreditor)
516| Kvvwb wejywi Av`k (Orderofdissolutionofcompany)
39
Zdwmjmg~n
Zdwmj 1
Zdwmj 2
Zdwmj 3
Zdwmj 4
Zdwmj 5
Zdwmj 6
Zdwmj 7
Lmov -3
40
Kvcvwb wej, 2013

Kvcvwb Ges KwZcq Abvb msv mcwKZ AvBb mskvab I msnZKiYK AvbxZ
wej
hnZy Kvcvwb Ges KwZcq Abvb msv mcwKZ AvBb mskvab I msnZ Kiv mgxPxb I cqvRbxq;
mnZy wbgic AvBb Kiv nBj:
Ask-1
cviwK
(Preliminary)
1|
msw wkivbvg , ceZb I chvRZv (Short title, commencement and
applicability)|- (1) GB AvBb Kvcvwb AvBb, 2013 bvg AwfwnZ nBe|
(2) miKvi, miKvwi MRU cvcb viv, h ZvwiL wbaviY Kwie, mB ZvwiL Bnv KvhKi
nBe|
(3) GB AvBbi Ask 14 Kvvwbmn mKj ewi chvR nBe|
2|
msv (Definitions)|- welq ev cmi cwicx Kvb wKQy bv _vwKj, GB AvBb(1)
msw ccvm (abridged prospectus) A_ wmwKDwiwU Gv GP

Kwgkb KZK GZ`yk cYxZ cweavbgvjv Abymvi Kvb ccvmi wbavwiZ
welqe mwjZ mviK;
(2)
wnmvei gvb (accounting standards) A_ aviv-326 G DwjwLZ Kvb

Kvcvwb ev Kvb kYxi Kvcvwbi wnmvei gvb ev Dnvi Kvb cwiwk;
(3)
cwieZb Kiv (alter) ev cwieZb(alteration) A_ mshvRb, wePywZ ev

cwZvcb AZfy nBe;
(4)
msNwewa (articles) A_ Kvb Kcvwbi msNwewa A_ev ceeZx Kvb

Kvcvwb AvBb ev GB AvBbi Dk c~iYK mgq mgq cwiewZZ ev chvR
msNwewa;
(5)
mnhvMx Kvcvwb (associate company), Ab Kvb Kvcvwb mcwKZ,

A_ Kvb Kvcvwb hvnvZ Ab Kvb Kvcvwbi DjLhvM cfve/wbqY
gZv iwnqvQ, Ze Dnv Dic cfve mwKvix Kvcvwbi Aaxb Kvcvwb
bq Ges Kvb RqU fvi KvcvwbI Bnvi AZfy nBe;
41
evLv|- GB `dvi Dk c~iYK, DjLhvM cfve/wbqY gZv

significant influence A_ Kvb Pywi Aaxb gvU kqvi gjabi ev
eemvwqK wmvZi Kgc kZKiv wek fvM wbqYi gZv;
(6)
wbixv gvb (auditing standards) A_ aviv 340 Gi Dc-aviv (10) G

DwjwLZ Kvb Kvcvwbi ev Kvb kYxi Kvcvwbi wbixvi gvb ev Dnvi Kvb
cwiwk;
(7)
Abygvw`Z g~jab (authorised capital) ev bvwgK g~jab (nominal

capital) A_ GBic Kvb gjab hvnv Kvcvwbi mevP cwigvY kqvi g~jab
wnmve Kvcvwb mviKi gvag Abygvw`Z;
(8)
evswKs Kvcvwb (banking company) A_ evsK Kvcvwb AvBb, 1991

G msvwqZ Kvb evswKs Kvcvwb;
(9)
cwiPvjK cwil` (Board of Directors) ev cwil`/evW (Board),

Kvcvwb mcwKZ, A_ Kvcvwbi cwiPvjKMYi mg^q MwVZ Kvb ewW ev
msv (cwiPvjKMYi mgwMZ ewW);
(10)
mswewae msv (body corporate) ev Kcvikb (corporation) A_

evsjv`ki evwni wbMge Kvb Kvcvwb AZfy nBe, Ze(K)
mgevq mwgwZ mcwKZ AvBbi Aaxb wbewZ Kvb mgevq mwgwZ;

Ges
(L)
miKvi KZK GZ`yk cvcb viv wbw`KZ Kvb mswewae msv

(hvnv GB AvBb msvwqZ Kvb Kvcvwb bq);
Bnvi AZfy nBe bv;

(11)
ewn I KvMRc (book and paper) ev ewn ev KvMRc (book or

paper) A_ wnmve ewn, `wjj(wWW), fvDPvi, jLv, `wjjvw`, KvhweeiYx Ges
KvMR ev BjwbK dig iwZ iwRvi/ wbeb ewn AZfy nBe;
(12)
wnmve ewn (books of account) A_ wbewYZ welq iwZ bw_/iKW

AZfy nBe(K)
Kvb Kvcvwb KZK MnxZ ev eqKZ h Kvb cwigvY A_ Ges h

mKj welq A_ evwqZ nq ev iwm` MnY ev c`vb Kiv nq;
(L)
D Kvcvwb KZK mcvw`Z mKj cY ev mevi q-weq;
(M)
D Kvcvwbi cwimc` I `vq-`bv; Ges
(N)
aviv 345 Aaxb wbw`KZ Kvb kYxi Kvcvwbi AvIZvfy

Kvcvwbi , D avivi Aaxb wbavwiZ LiPi LvZ/AvBUg;
42
(13)
kvLv Awdm (branch office), Kvb Kvcvwb mcwKZ, A_ Dic

Kvcvwb KZK
kvLv Awdm wnmve ewYZ h Kvb vcbv;
(14)
ZjeKZ gjab (called-up capital) A_ gjabi GBic Kvb Ask hvnv

cwikvai Zje Kiv nBqvQ;
(15)
Pqvigvb (Chairman) A_ cwiPvjK cwil` Pqvigvb;
(16)
PvR (charge) A_ Kvb Kvcvwb ev Dnvi MnxZ Kvb D`vMi A_ev

Dfqi mcw ev cwimcì Dci m Kvb gybvdv ev wjqb Ges eKI Bnvi
AZfy nBe;
(17)
PvUvW GKvDUU (chartered accountant) A_ PvUvW GvKvDUU

Av`k, 1972 Gi aviv 2 Gi Dc-aviv (1) Gi `dv (L) G msvwqZ Kvb
PvUvW GvKvDUU whwb D Av`ki aviv 7 Gi Dc-aviv (1) Gi Aaxb PvUvW
GvKvDUU wnmve Kvh Kwievi Rb mb` cv nBqvQb;
(18)
PvUvW mUvwi (chartered secretary) A_ PvUvW mUvwi AvBb, 2010

Gi Aaxb MwVZ BwUwUDU Ad PvUvW mUvwiR Gi m`m Kvb PvUvW
mUvwi;
(19)
cavb wbevnx KgKZv (Chief Executive Officer) A_ Kvb Kvcvwb

KZK cavb wbevnx KgKZv wnmve wbqvMcv Kvb KgKZv;
(20)
cavb A_ KgKZv (Chief Financial Officer) A_ Kvb Kvcvwb KZK

cavb A_ KgKZv wnmve wbqvMKZ Kvb ew;
(21)
Kvcvwb (company) A_ GB AvBb ev ceeZx Kvb Kvcvwb AvBbi

Aaxb wbMge Kvb Kvcvwb;
(22)
RvgvbZ viv mxwgZ`vq Kvcvwb (company limited by guarantee)

A_ GBic Kvb Kvcvwb hvnv D Kvcvwb wejy nBj Dnvi m`mMY D
Kvcvwbi cwimc` h cwigvY A_ ev Puv`v c`vb Kib Dnvi h cwigvY Ask
ggvivgi/mviKi gvag mxgve Kiv nBqvQ Zvnv c`vbi Rb `vqx;
(23)
kqvi viv mxwgZ`vq Kvcvwb (company limited by shares) A_

GBic Kvb Kvcvwb hvnv Dnvi m`mMY KZK h_vg aviYKZ kqvii
AcwikvaxZ A_i, hw` _vK, h cwigvY Ask ggvivgi/mviKi gvag
mxgve Kiv nBqvQ Zvnv c`vbi Rb `vqx;
(24)
Kvcvwb AemvqK (Company Liquidator), hZ ì me Kvb Kvcvwb

Aemvqbi mwnZ mcwKZ, A_ (K) Av`vjZ KZK Aemvqbi , D Av`vjZ KZK; ev
(L) ^Qv Aemvqbi , mswk Kvcvwb ev Dnvi cvIbv`vi/
43
wWUi KZK aviv 427 Gi Dc-aviv (2) Gi Aaxb miKvi KZK msiwZ
ckvRxex cvbj nBZ AemvqK wnmve wbqvMKZ Kvb ew;
(25)
Kvcvwb mUvwi (company secretary) ev mwPe/mUvwi

(secretary) A_ PvUvW mUvixR AvBb, 2010 Gi aviv 2 Gi Dc-aviv (1)
Gi `dv (M) G msvwqZ Kvb Kvcvwb mUvwi whwb GB AvBbi Aaxb
Kvcvwb mUvwi wnmve `vwqZ cvjbi Rb Kvb Kvcvwb KZK
wbqvMcv;
(26)
hvMm~ ew (connected person) A_ Kvb Kvvwbi Kvb cwiPvjKi

mwnZ hvMm~ iwnqvQ GBic wbv eweM, h_v:
(K) cwiPvjKi cwievii m`mMY;
(L) cwiPvjK ev Zvnvi cwievii Kvb m`m h mswewae msvi m`m ev
cwievjK GBic mswewae msv;
(M) Kvb Uvi Uvw wnmve `vwqZcvjbiZ Kvb ew
(i) hvnvi ewbwdwmqvwii mwnZ `dv (K) ev (L) Z ewYZfve
cwiPvjK ev ewi hvMm~ AvQ; ev
(ii) Uv `wjji kZ Abyhvqx Uvwì AbyK~j h, KgPvixì
kqvi wg ev cbkb wg eZxZ, cwiPvjK ev Hic ewi
jvfi Rb gZv Acb Kiv nq;
(N) Kvb Askx`vi ew whwb(i) cwiPvjKi Askx`vi;
(ii) Ab Ggb GKRb ewi Askx`vi whwb `dv (K), (L) ev (M) Z
ewYZ fve D cwiPvjKi hvMm~ ew;
(O) Kvb dvg hvnvi AvBwb mv iwnqvQ Ges hvnvi(i) Askx`vi GKRb cwiPvjK,
(ii) Ab Askx`vi Kvb ewi mwnZ `dv (K), (L) I (M) Z ewYZ
fve cwiPvjKi hvMm~ iwnqvQ;
(iii) Askx`vi GKwU dvg hvnvZ cwiPvjK GKRb Askx`vi ev hvnvZ
Ggb Kvb Askx`vi ew iwnqvQ whwb `dv (K), (L) ev (M) Z ewYZ
fve D cwiPvjKi hvMm~ ew;
(P) GB Dcavivq msvwqZ hvMm~ ew A_ D KvvwbZ whwb wbRB
cwiPvjK wZwb Af~ nBeb bv, Ges cwiPvjKi cwievi A_
cwiPvjKi ^vgx ev x, Qj-gq, mr Qj-gq Ges wcZv-gvZvK
eySvBe|
44
(27)
PvKzwiiZ/ `vwqZiZ Kvcvwb mwPe/mUvwi (company secretary in

practice) A_ Kvb Kvcvwb mwPe/mUvwi whwb PvUvW mUvix AvBb,
2010 Gi aviv 2 Gi Dc-aviv (11) Gi Aaxb PvKzwiiZ/ `vwqZiZ wnmve MY;
(28)
Puv`v `vZv (contributory) A_ Kvb ew whwb Kvb Kvcvwb Aemvqbi

, Dnvi cwimc` Puv`v c`vbi Rb `vqx;
evLv|- GB `dvi Dk ciYK, GZ`&viv Bnv myc Kiv nBZQ h,
mc~Yfve Kvb Kvcvwbi cwikvwaZ/cBW-Avc kqvi aviYKvix Kvb ew
Kej Puv`v `vZv wnmve MY nBe, Ze wZwb Kvb Puv`v `vZvi AwaKvi aviY
KwijI, Zvnvi GB AvBbi Aaxb D Puv`v `vZvi `vq `vwqZ _vwKe bv;
(29)
wbqY (control) A_ cwiPvjKMYi msLvMwi Ask wbqvMi A_ev

cZ ev civfve GK ev GKvwaK ew KZK ^Zfve ev GKhvM
cqvMhvM bxwZ wbaviYx wmvZ ev eevcbv wbqYi AwaKvimn
kqviaviYKvixMYi Pyw ev fvU c`vbi Pywej ev Ab Kvbfve Zvnvì
kqviaviY ev eevcbvi AwaKvi AZfy nBe;
(30)
eq wnmveiK (cost accountant) A_ K Gv gvbRgU

GvKvDUU AwWbvm, 1977 Gi aviv 2 Gi Dc-aviv (1) Gi `dv (L) G
msvwqZ GKRb eq wnmveiK;
(31)
Av`vjZ (court) A_-
(32)
(33)
(K) Dc-`dv (L) Gi Aaxb nvBKvU wefvMi AaZb GK ev GKvwaK Rjv

Av`vjZK c`/AwcZ GLwZqvi eZxZ, GB AvBbi Aaxb GLwZqvi
mcb evsjv`k mywcg KvUi nvBKvU wefvM;
(L) h miKvi cvcb viv Kvb Rjvq h Kvcvwbi wbewZ Awdm
AewZ mB Kvcvwbi , nvBKvU wefvMi Dci AwcZ mKj ev h
Kvb GLwZqvi cqvMi Rb Kvb Rjv Av`vjZK gZv c`vb Kiv nq,
mB Rjv Av`vjZ;
(M) GB AvBb ev ceeZx Kvb Kvcvwb AvBbi Aaxb Kvb Aciva wePvii
GLwZqvimcb `vqiv Av`vjZ;Ges
(N) GB AvBb ev ceeZx Kvb Kvcvwb AvBbi Aaxb Kvb Aciva wePvii
GLwZqvimcb Kvb gUvcwjUb gvwRU ev c_g kYxi RywWwmqvj
gvwRU;
wWevi/FYc (debenture) A_ Kvcvwbi cwimcì Dci Kvb PvR
mw KiK ev bv KiK, Kvcvwbi wWevi K, e ev Kvcvwbi Kvb FY
eySvq GBic Abwea `wjj AZfy nBe;
Rgv (deposit) A_ Kvb Kvcvwb KZK Rgvi gvag ev FY ev Ab
Kvb dig c` UvKvi iwm` AZfy nBe, Ze evsjv`k evsKi mwnZ
civgkg wbavwiZ kYxi A_ Bnvi AZf
y nBe bv;
(34)
wWcwRUwi (depository) A_ wWcwRUwi AvBb, 1999 Gi aviv 2 Gi Dcaviv (1) Gi `dv (O) G msvwqZ Kvb AvgvbZ iK/bvmiK;
(35)
WwifwUf (derivative) A_ e A_ AZfy nBe45
(K) FY `wjj, kqvi, FY (RvgvbZmn ev eZxZ), SzwK `wjj ev emv`k Pyw

nBZ DZ RvgvbZ ev Ab h Kvb digi RvgvbZ;
(L) Kvb Pyw hvnv gj, ev g~j m~wP, ev AvvijvBs wmwKDwiwU nBZ Dnvi
gj AvniY Ki;
(36)
cwiPvjK (director) A_ Kvcvwbi evW/ cwil` wbqvMcv GKRb

cwiPvjK Ges GKRb Qvqv cwiPvjKI Bnvi AZfy nBe;
(37)
WwfWU (dividend) A_ Kvb AZeZx WwfWU AZfy nBe;
(38)
`wjj (document) A_ GB AvBbi Dk ciYK ev AvcvZZt ejer

Ab Kvb AvBbi Aaxb RvixKZ, cwiZ ev iwZ nDK bv Kb, A_ev KvMR
ev BjKwUK dig ev AbKvbfve iwZ nDK bv Kb, Kvb mgb, bvwUk,
wiwKDwRkb, Av`k, NvlYv, dig I iwRvi AZfy nBe;
(39)
KgPvwiì K Ackb (employees stock option) A_ Kvb Kvcvwb

ev Dnvi wbqYKvix Kvcvwb ev Aaxb Kvcvwbi A_ev h mKj Kvcvwb,
hw` _vK, Dnvi cwiPvjKMY, KgKZv ev KgPvixMYK fwelZ Kvb ZvwiL
c~e wbavwiZ gj Kvcvwbi kqvi q ev kqvi Puv`v c`vbi AwaKvi e Dnv
nBZ gybvdv jvfi AwaKvi c`vb Ki, mB mKj Kvcvwbi cwiPvjKMY,
KgKZv ev KgPvixMYK c` kqvi q ev kqvi Puv`v c`vbi Ackb;
(40)
wekl (expert) A_ cKkjx, g~j wbicK, PvUvW GKvDUU,

Kvvbxi mwPe, K GKvDUU Ges cPwjZ Kvb AvBb Abymvi mvwUwdKU
Bmy Kwievi gZv ev KZZ iwnqvQ Ggb Kvb ew Afy nBe;
(41)
Avw_K cwZvb (financial institution) A_ Kvb Zdwmjx evsK Ges

evsjv`k evsK Av`k, 1972 Gi Aaxb msvwqZ ev cvwqZ Ab Kvb
Avw_K cwZvb Afy nBe;
(42)
Avw_K cwZe`b (financialstatement) A_ Kvvbxi (K)

Kvb A_ ermi kl cYxZ Kvb evjvm mxU;
(L)
Kvb jvf ev wZi wnmve, A_ev jvfRbK Kvb Kvhg cwiPvjbv

Kibv Ggb Kvb Kvvbxi Kvb A_ ermii Avq I evqi
wnmve;
(M)
Kvb A_ ermii eemvq A_i cevn msv cwZe`b;
(N)
BKzBwU kqvi cwieZb msv cwZe`b; Ges
(O)
Dc-`dv (K) nBZ (N) G DwjwLZ Kvb `wjji mwnZ mshy ev

Askfy Kvb evLvg~jK bvUt
46
Ze kZ _vK h, GKK ewi Kvvbx, z` Kvvbx Ges

my Kvvbxi eemvq A_i cevn msv cwZe`b Bnvi
Afy nBebv;
(43)
A_ ermi (financial year) A_ Kvb Kvvbx ev wbMwgZ msvi

mB mgqKvj, h mgqKvj, Dnv GKwU c~Y ermi nDK ev bv nDK, Gi jvf I
wZi wnmve D msvi mvaviY evwlK mfvq Dcvcb Kiv nq;
(44)
we`kx Kvvbx (foreign company) A_ evsjv`ki evwni wbMwgZ

Ggb Kvb Kvvbx ev wbMwgZ msv(K)
hvnvi evsjv`k ZrKZK ev Kvb GRUi gvag, evweKfve ev

BjKUwbK cwZZ cwiPvwjZ Kvb eemvqi vb iqQ; Ges
(L)
hvnv Ab Kvb cwZZ evsjv`k Kvb eemv Kvhg cwiPvjbv

Ki;
(45)
wd wiRvf (freereserves) A_ Kvb Kvvbxi mekl wbixwZ evjm

mxU Abyhvqx Ggb wiRvf hvnv wWwfW wnmve eUbi Rb jft
Ze kZ _vK h,(K)
wiRvf ev Ab Kvbfve `Lvbv nDK bv nDK, Kvb Abv`vqx gybvdv,

bvggv gybvdv ev mwi cybtwbavwiZ g~j nBZ cv A_, A_ev
(L)
mwi cwigvc ev cKZ g~ji `vqeZvi Dci KZ jvf I wZi

wnmve Kvb D mn Kvb mwi Ri wnmve Uvbv A_ ev BKzBwU
kqvi ^xKZ Kvb `vqeZvq cwieZb,
- wd wiRvf wnmve MY nBebv;
(46)
ewkK wWcvwRUix iwm` (Global Depository Receipt) A_ h bvgB

AwfwnZ nDK bv Kb, Kvb Kvvbx KZK wWcvwRUix iwm` Bmy KwiZ
gZvcv Kvb we`kx wWcvwRUix KZK evsjv`ki evwni wWcvwRUix iwm`
wnmve m Kvb `wjj;
47
(47)
miKvwi Kvvbx (Government company) A_ Ggb Kvvbx hvnvi

cwikvwaZ kqvii Ab~b GKvb kZvsk miKvii wbKU _vK Ges D miKvwi
Kvvbxi Aaxb KvvbxI Bnvi Afy nBe;
(48)
wbqYKvix Kvvbx (holding company) A_ Ggb Kvvbx hvnvi

Aaxb GK ev GKvwaK Ab Kvb Kvvbx iwnqvQ;
(49)
^vaxb cwiPvjK (independentdirector) A_ aviv 85 Gi Dc-aviv (5)

G DwjwLZ Kvb ^vaxb cwiPvjK;
(50)
evsjv`kx wWcvwRUix iwm` (Bangladesh Depository Receipt) A_

evsjv`ki evwni wbMwgZ Kvb Kvvbx KZK wWcvwRUix iwm` Bmy KwiZ
gZvcv Kvb vbxq wWcvwRUix KZK evsjv`k wWcvwRUix iwm` wnmve
m Kvb `wjj;
(51)
BQyK cwiPvjK (interesteddirector) A_ Ggb cwiPvjK whwb, ZrKZK

ev Zvnvi Kvb AvZxq A_ev wZwb ev Zvnvi Kvb AvZxq Askx`vi, cwiPvjK ev
m`m wnmve iwnqvQb Ggb Kvb dvg, wbMwgZ msv ev Ab Kvb ew msvi
gvag hKvb Dcvq Kvb Kvvbxi mwnZ ev c Kvb Pyw ev eev KwiZ
BQyK ev Kvb Pyw ev eev cve KwiqvQ;
(52)
BmyKZ g~jab (issuedcapital) A_ Puv`v `vbi Rb mgq mgq Kvvbx

KZK BmyKZ g~jab;
(53)
eevcbvi mwnZ RwoZ MyiZcY~ ew (key managerial personnel)

A_ Kvvbxi (K)
cavb wbevnx KgKZv ev eevcbv cwiPvjK ev gvbRvi;
(L)
Kvvbxi mwPe;
(M)
cavb A_ KgKZv, hw` ZvnvK cwiPvjK cwil` wbqvM `vb Kwiqv

_vK;
(N)
(54)
wbavwiZ Ab Kvb KgKZv;
ZvwjKve Kvvbx (listed company) A_ Ggb Kvvbx hvnvi Kvb

wmwKDwiwUR ^xKZ Kvb K GP ZvwjKve iwnqvQ;
48
(55)
gvbRvi (manager) A_ cwiPvjK cwilì Zeavb, wbqY I wb`k

mvc, Kvvbxi mKj ev cvq mKj welq Ges Kvhvejxi eevcbvi `vwqZ
wbqvwRZ Kvb GKK ew, Ges gvbRvi c` Avmxb _vwKj, Kvvbxi Kvb
cwiPvjK ev Ab Kvb ewI, ZvnvK h bvgB AwfwnZ Kiv nDK Ges Zvnvi
PvKzix PywwfwK nDK ev bv nDK Bnvi Afy nBeb;
(56)
eevcbv cwiPvjK (managingdirector) A_ Ggb Kvb cwiPvjK hvnvi

Dci, Kvvbxi mwnZ Kvb Pywej A_ev Kvvbxi mvaviY mfvq MnxZ Kvb
wmvej ev Bnvi cwiPvjK cwil` KZK ev Bnvi msNwewai weavbej,
Kvvbxi eevcbvi g~j gZv AwcZ nBqvQ, eevcbv cwiPvjKi c`
Avmxb Kvb cwiPvjK ev Ab Kvb ewI ZvnvK h bvgB AwfwnZ Kiv nDK
Ges Zvnvi PvKzix PywwfwK nDK ev bv nDK Bnvi Afy nBeb;
evLv|- GB `dvi Dk c~iYK, Kvvbxi MZvbyMwZK aibi ckvmwbK
Kvhvejx, hgb- Kvb `wjj Kvvbxi mvaviY mxjgvni AswKZ Kiv,
Kvvbxi c Kvb evsKi PK fvvbv ev DnvZ cvsKb, Kvb
nvihvM `wjj msMn ev DnvZ cvsKb, Kvb kqvi mvwUwdKU ^vi `vb
ev Kvb kqvi nvi wbebi wb`k c`vb, BZvw` Kvh mv`b Kivi Rb
Kvvbxi cwiPvjKMY KZK c` gZv Kvvbxi eevcbvi g~j gZvi
Afy ewjqv MY nBebv;
(57)
m`m (member) A_ Kvb Kvvbxi (K)
Kvvbxi msNmviK ^viKvix ew whwb Kvvbxi m`m nBevi

Rb mZ nBqvQb ewjqv MY nb, Ges wbebi ci Kvvbxi
m`m-ewnZ Zvnvi bvg m`m wnmve
(L)
Afy Kiv nBe;
Abvb cZK ew whwb Kvvbxi m`m nBZ wjwLZfve mZ nb

Ges hvnvi bvg Kvvbxi m`m-ewnZ Afy Kiv nq;
(M)
Kvvbxi kqviavix cZK ew Ges hvnvi bvg Kvb wWcwRUixi

iKW myweavfvMx gvwjK wnmve Afy Kiv nq;
(58)
msNmviK (memorandum) A_ GB AvBb ev c~eeZx Kvb Kvvbx

AvBbi weavbvbymvi cYxZ Kvvbxi g~j msNmviK ev cieZxZ mgq mgq
Dnvi mskvwaZ ic;
49
(59)
bxU g~j (net worth) A_ cwikvwaZ kqvi g~jab Ges cyxf~Z wZ,
wMZ eq I wewea eqmg~n, wbixwZ evjm mxU Abyhvqx hvnv AewjwLZ Kiv
nqwb, Gi KZbi ci gybvdv I wmwKDwiwURi Dci cv wcwgqvg nBZ m
mKj wiRvf, Ze mwi cybtwbavwiZ g~j, AePqi ivBU-evK (write
back) Ges GKxKiYi dj m wiRvf Bnvi Afy nBebv, Gi mgwMZ
g~j;
(60)
cvcb (notification) A_ miKvwi MRU cKvwkZ Kvb cvcb Ges

cvwcZ AwfewwU mB Abymvi evLv Kiv nBe;
(61)
KgKZv (officer) A_ Kvvbxi Kvb cwiPvjK, gvbRvi ev eevcbvi

mwnZ RwoZ MyiZc~Y ew ev Ab Kvb ew hvnvi civgk, wb`kbv ev wb`k
cwiPvjK cwil` ev hKvb ev GKvwaK cwiPvjK KvR KwiZ Af;
(62)
KZe cvjb e_ KgKZv (officerwhoisindefault) A_ GB AvBbi

GBic Kvb weavb, hgb-Kvvbxi Kvb KgKZv ^xq KZe cvjb e_ nBj
wZwb Kviv`, Rwigvbv ev Ab Kvbfve `wZ nBeb, Gi Dk c~iYK,
Kvb Kvvbxi wbwjwLZ hKvb KgKZv, h_vt(K)
mvewYK cwiPvjK;
(L)
eevcbvi mwnZ RwoZ MyiZc~Y ew;
(M)
h eevcbvi mwnZ RwoZ MyiZc~Y ew bB, m

GZ`yk evW KZK wbavwiZ cwiPvjK ev cwiPvjKe`, whwb ev
hvnviv Dic wnmve Zvnvi ev Zvnvì mwZ wjwLZfve evWi
wbKU c`vb KwiqvQb ev hw` Kvb cwiPvjK GZ`yk wbavwiZ bv
_vK, Zvnv nBj mKj ciwPvjK;
(N)
evW ev eevcbvi mwnZ RwoZ Kvb MyiZc~Y ew KZK KZZcv

Kvb ew, whwb wnmve ev iKW msiY, c~iY ev eUb, Abygv`b
c`vb, mwq AskMnY, vZmvi AbygwZ c`vb ev Rvbv mZI Kvb
Fb Ljvcx cwZiva KvhKi c`c MnY e_Zvmn hKvb `vwqZi
Rb `vqe _vKb;
50
(O)
ckvMZ mvg_Zvq evWK civgk c`vb Kib Ggb ew eZxZ, Ab

Kvb ew hvnvi civgk, wb`kbv ev wb`k Kvvbxi cwiPvjK
cwil` KvR KwiZ Af;
(P)
GB AvBbi Kvb weavb jsNbi GBic cZK cwiPvjK whwb

evWi Kvb Kvhaviv cvwi gvag D jsNbi welq vZ nBqvQb
ev Dic Kvb Kvhg AskMnY KwiqvQb, wK Kvb Avcw
Rvbvbwb ev D jsNb Zvnvi mwZ ev mnvqZvq msNwUZ nq;
(Q)
Kvb Kvvbxi Kvb kqvi Bmy ev vbvii mswk kqvi

vbvi GRU, iwRvi I gvPU evsKvi;
(63)
miKvwi wjKzBWUi (OfficialLiquidator) A_ aviv 427 Gi Dc-aviv (1)

Gi Aaxb wbqvMcv miKvwi wjKzBWUi;
(64)
GKK ewi Kvvbx (One Person Company) A_ Ggb Kvvbx

hvnvi GKRb gv m`m iwnqvQ;
(65)
mvaviY ev wekl wmv (ordinary or special resolution) A_ aviv

137 Ges aviv 138 G DwjwLZ gZ, Kvb mvaviY ev wekl wmv;
(66)
cwikvwaZ kqvi g~jab (paidup share capital) ev kqvi g~jab

cwikvwaZ (sharecapitalpaidup) A_ cwikvwaZ wnmve RgvKZ A_i
mgw, hvnv kqvi Bmyi cwikvwaZ wnmve cv A_i mgvb Ges
Kvvbxi kqvii cwikvwaZ wnmve RgvKZ Kvb A_I Bnvi Afy
nBe, Ze Dic kqvii , h bvgB AwfwnZ nDK bv Kb, Ab Kvb
A_ Bnvi Afy nBebv;
(67)
cvvj evjU (postalballot) A_ WvK ev Kvb BjKUwbK cwZZ fvU

c`vb;
(68)
wbavwiZ (prescribed) A_ GB AvBbi Aaxb cbxZ wewa viv wbavwiZ;
(69)
c~eeZx Kvvbx AvBb (previouscompanylaw) A_ wbwjwLZ hKvb

AvBb, h_vt(K)
Kvvbx AvBb, 1913;

51
(L)
(70)
Kvvbx AvBb, 1994;
cvBfU Kvvbx (private company) A_ Ggb Kvvbx hvnv Dnvi

msNwewa viv(K)
Kvvbxi kqvi nvii AwaKvi evav-wbla Avivc Ki;
(L)
Kvvbxi kqvi ev wWevi, hw` _vK, Puv`v `vbi wbwg

RbmvaviYi cwZ AvgY Rvbvbv wbwl Ki;
(M)
GKK ewi Kvvbx eZxZ Ab Bnvi m`m msLv cvki

ga mxgve ivLt
Ze kZ _vK h, hw` `yB ev ZZvwaK ew h_fve Kvb
Kvvbxi GK ev GKvwaK kqvii aviK nb, Zvnv nBj Zvnviv, GB
`dvi Dk c~iYK, GKRb m`m ewjqv MY nBeb;
(N)
Kvvbxi wmwKDwiwUR Puv`v `vbi wbwg RbmvaviYi cwZ AvgY

Rvbvbv wbwl Ki;
(71)
D`vv (promoteror"sponsor") A_ Ggb ew(K)
hvnvi bvg D`vv wnmve cmcvm wjwce Kiv nqQ ev whwb aviv
79 DwjwLZ evwlK wiUvY Kvvbx KZK wPwZ nBqvQb; ev
(L)
hvnvi GKRb kqvinvvi, cwiPvjK ev Ab Kvb fve, cZ ev

civfve, Kvvbxi welqvw`Z wbqY iwnqvQ;
(N)
hvnvi civgk, wb`k ev wb`kbv Abyhvqx cwiPvjK evW KvR KwiZ

Af :
Ze kZ _vK h, Dc-`dv (L) Ges (M) Gi Kvb wKQyB
mB ewi cwZ chvR nBe bv whwb ckvMZ `Zvq KvR
KwiZQb|
(72)
cmcvm (prospectus) A_ cmcvm wnmve ewYZ ev RvwiKZ h Kvb

`wjj, Ges aviv 245-G DwjwLZ jvj bKkvi (redherring) cmcvm A_ev
aviv 244-G DwjwLZ kjd cmcvm (shelf prospectus) A_ev h Kvb
bvwUk, mvKzjvi, wevcb ev Kvb mswewae msvi wmwKDwiwU mvevBe ev
qi Rb memvaviYi wbKU nBZ cve Kiv nq GBic Abvb `wjjI
Afy nBe;
(73)
cvewjK Kvvwb (publiccompany) A_ Ggb Kvb Kvvwb52
(K)
hvnv cvBfU Kvvwb bn;
(L)
hvnvi b~bZg 5 (cvuP) j UvKv ev Z`~a, hic wbavwiZ nBZ cvi

mBic, cwigvYi cwikvwaZ kqvi g~jab iwnqvQ:
MY
Ze kZ _vK h, cvBfU Kvvwb eZxZ, Kvb Aaxb

Kvvwb , GB AvBbi Dk c~iYK, cvewjK Kvvwb wnmve
nBe, GgbwK h Aevq/ hw` D Aaxb Kvvwb Dnvi msNwewa
(articles) Abymvi cvBfU KvvwbZ icvwiZ nIqvi Rb
AevnZ/Pvjy _vK;
(74) wmwKDwiwUR (Securities) A_ wmwKDwiwUR G GP AwWb, 1969 Gi

aviv 2 Gi Dcaviv (1) G Af~ BUygUm (Instruments);
(75)
K GP (Stock Exchange) A_ wmwKDwiwU G G Aav`k,

1969 Gi aviv 2 Gi `dv (W) G msvwqZ Kvb ^xKZ K G Kvvwb ;
(76)
Kvvwbi wbebb ewn (register of company) A_ GB AvBbi Aaxb

wbeK KZK KvMRi Dci, ev Kvb BjwbK cwZZ msiwZ Kvvwbi
wbeb ewn;
(77)
wbebK (Registrar) A_ GB AvBbi Aaxb Kvb Kvvwbi wbebi

`vwqZ cvjbi, Ges Abvb Kvhmv`bi Rb wbhy wbeK, AwZwi wbeK,
hyM-wbeK, Dc wbeK ev mnKvix wbeK;
(78)
mwKZ c (relatdparty), Kvvwbi , A_(K)
GKRb cwiPvjK ev Zvnvi AvZxq;
(L)
g~j evcbv KgKZv ev Zvnvi AvZxq;
(M)
Kvb dvg hvnvi cwiPvjK, eevcK, ev Zvnvi AvZxq GKRb

Askx`vi;
(N)
Kvb cvBfU Kvvwb, hvnvi cwiPvjK ev eevcK GKRb m`m ev

cwiPvjK;
(O)
Kvb cvBfU Kvvwb hvnvi cwiPvjK, eevcK ev Zvnvi AvZxq

D Kvvwbi Ab~b `yB kZvsk kqvi aviY Kib;
(P)
Kvb mswewae msv (body corporate) hvnvi cwiPvjK evW,

eevcbv cwiPvjK ev eevcK Kvb cwiPvjK ev eevcKi
civgk, wb`k ev wb`bv Abyhvqx KvR KwiZ Af;
(Q)
Kvb ew Kvb cwiPvjK ev eevcKi civgk, wb`k ev wb`bv

Abyhvqx KvR KwiZ Af:
53
Ze kZ _vK h, Dc-`dv (P) Ges (Q) Gi Kvb wKQyB mB

ewi cwZ chvR nBe bv whwb ckvMZ `Zvq KvR KwiZQb;
(R)
(S)
(79)
Kvb Kvvwb hvnv(A)
D Kvvwbi wbqYKvix Kvvbx, Aaxb ev mnhvMx

Kvvwb; ev
(Av)
Kvb wbqYKvix Kvvwbi Aaxb Kvvwb hvnv DnviI

Aaxb Kvvwb ;
wbavwiZ Abvb ew;
AvZxq (relative), ewi , A_ Kvb ew hw` wZwb wbewYZ KviY

Ab Rbi mwnZ mwKZ nb(K)
Awef wn`y cwievii m`m;
(L)
^vgx Ges x;
(M)
wbavwiZ cwZZ Kvb ewi mwnZ mwKZ Ab Kvb ew;
(80)
cvwikwgK (remuneration) A_ Kvb ewK Zvnvi mvwfmi wewbgq

c` A_ ev Dnvi g~jgvb Ges AvqKi Aav`k, 1984 Gi Aaxb
perquisites(fvZv) kwU h A_ eeZ nBqvQ DnvI Afy nBe;
(81)
Zdwmj (Schedule) A_ GB AvBbi mwnZ mshy Zdwmj;
(82)
Zdwmwj evsK (scheduled banck A_ evsjv`k evsK Av`k, 1972

Gi aviv 2 Gi `dv (O)G msvwqZ Kvb Zdwmwj evsK;
(83)
wmwKDwiwUR G GP Kwgkb (Securities and Exchange

Commission) A_ wmwKwDwiwU G GP AvBb, 1993 Gi aviv 3 Gi
Aaxb MwVZ wmwKDwiwUR G GP Kwgkb;
(84)
kqvi (share) A_ Kvb Kvvwbi kqvi g~jabi kqvi Ges KI Dnvi

Afy nBe;
(85)
z` Kvvwb (small company) A_, cvewjK Kvvwb eZxZ, Ab

Kvb Kvvwb hvnvi(K)
cwikvwaZ kqvi g~jab AbwaK 50 (cvk) j UvKv A_ev hic

wbavwiZ nBZ cvi mBic Ab~a 5 (cvP) KvwU UvKv;
(L)
mekl gybvdv Ges wZ wnmve Dnvi UvbIfvi AbwaK 2 (`yB) KvwU

UvKv ev hic wbavwiZ nBZ cvi mBic Ab~a 20 (Kzwo) KvwU
UvKv:
54
Ze kZ _vK h, G `dvi Kvb wKQyB wbewYZ chvR nBe

bv(A)
Kvb wbqYKvix Kvvwb ev Aaxb Kvvwb ;
(Av)
aviv 9 Gi Aaxb Kvb wbewZ Kvvwb ;
(B)
Kvb wekl AvBb viv cwiPvwjZ Kvb Kvvwb

mswewae msv;
ev
(86)
mvevBeW g~jab (subscribed capital) A_ g~jabi Ggb GKUv Ask

hvnv mvgwqK mgqi Rb Kvvwbi m`mMYi viv mvevBe Kiv nq;
(87)
Aaxb Kvvwb (subsidiarycompany) ev Aaxb (subsidiary),

Ab Kvvwbi (A_vr wbqYKvix Kvvwb ), A_ Ggb Kvb Kvvwb
hvnvZ D wbqYKvix Kvvwb (K)
cwiPvjK evWi MVb wbqY Ki;
(L)
Dnv ^qs ev Dnvi GK ev GKvwaK Aaxb Kvvwbi mwnZ GK

gvU kqvii AaK kqvi wbqY Ki:
Ze kZ _vK h, D wbqYKvix Kvvwbmg~ni kYx ev
kYxmg~n wbavwiZ m`mMYi evwni Aaxb Kvvwbi i _vwKe
bv|
evLv|- GB `dvi Dk c~iYK,-
(88)
(K)
GKwU Kvvwb wbqYKvix Kvvwbi Aaxb Kvvwb ewjqv MY

nBe, Ggb wK hw` Dc-`dv (K) ev (L)G DwjwLZ wbqY Kvb
wbqYKvix Kvvwbi Ab Kvb Aaxb Kvvwb nBqv _vK;
(L)
Kvvwbi cwiPvjK evW MVb Ab Kvvwbi viv wbqwZ ewjqv MY

nBe hw` D Ab Kvvwb Dnvi gZv cqvM Kwiqv Dnvi mKj ev
AwaKvsk cwiPvjK wbqvM ev AcmviY KwiZ cvi;
(M)
Kvvwb (company) A_ mswewae msv Af

y nBe;
(N)
i (layer), Kvb wbqYKvix Kvvwbi , A_ Dnvi Aaxb

Kvvwb ev Kvvwbmg~n;
myBU BKzBwU kqvi (sweet equity share) A_ Ggb BKzBwU kqvi hvnv
Kvb Kvvwb, Dnvi cwiPvjK ev KgPvixMYi Rb nvmg~j ev wewbgq wnmve,
bM` A_ eZxZ, Bmy KwiqvQ A_ev Zvnvì KvwiMwi vb ev eywewK
mwi AwaKvi ev g~j mshvRbi, hB bvgB AwfwnZ nDK bv Kb, AwaKvi
wbwZ KiYv_ c`vb KwiqvQ;
55
(89)
gvU fvUgZv (total voting power), h Kvb welq, A_ fvUi

gvUmsLv hvnv Kvb Kvvwbi mfvq Kvb welq fvUMnYi mgq covi
mvebv _vK, hw` Dnvi mKj m`m hvnvì D welq fvU c`vbi AwaKvi
_vK, Zvnviv D mfvq DcwZ _vKb Ges fvU c`vb Kib;
(90)
UvbIfvi (tunrover) A_ Kvvwb KZK Kvb Avw_K ermi Dnvi weq,

cY mieivn ev wewjeb ev c` mvwfm, ev Dfq, nBZ cv A_i megvU
g~j;
(91)
AmxwgZ`vq Kvvwb (unlimited company) A_ Ggb Kvb Kvvwb

hvnvi m`mMYi `vqi Dci Kvb mxgveZv bvB;
(92)
fvUi AwaKvi (voting right) A_ Kvvwbi Kvb mfvq ev cvvj

evjUi gvag Kvvwbi m`mMYi fvU c`vbi AwaKvi;
(93)
mvewYK cwiPvjK (wholetime director) A_ Kvvwbi mvewYK

PvKwii GKRb cwiPvjKI Afy nBeb;
(94)
h mKj k I Awfew GB AvBb eeZ nBqvQ wK msvwqZ nq bvB

mB mKj k I Awfew wmwKDwiwU G GP Aav`k, 1969 ev
wmwKDwiwU G GP Kwgkb AvBb,1993 A_ev wWwcwmUwiR AvBb, 1997
Ges Dnvi Aaxb cYxZ wewagvjvq c` msvi Abyic nBe|
Ask 2
Kvvwb wbMwgZKiY I Zrmswk welqvejx
(IncorporationofCompanyandMattersIncidentalThereto)
Aavq 1
Kvvwbi aib
Typesofcompany
3|
mxwgZ`vq Ges AmxwgZ`vq Kvvwb (Limitedandunlimitedcompany)|- mxwgZ`vq Kvvbx
Ggb GKwU Kvvwb hvnvi m`mMYi `vqi cwigvY, hw` _vK, Kvvwbi msNmviK viv GBic ivLv nq h, D
Kvvwbi Aemvqbi mgq m`mMY cZK Dnvi cwim` GKwU wbw` cwigvYi A_ c`vb cwZkwZe _vKb|
kqvi viv mxwgZ`vq Kvvwb Ggb GKwU Kvvwb hvnvi m`mMYi `vq Zvnvì wbR wbR gvwjKvbvaxb
kqvii AcwikvwaZ Ask, hw` _vK, ch A_ mxwgZ ivLv nq|
56
MvivwU viv mxwgZ`vq Kvvwb Ggb GKwU Kvvwb hvnvi m`mMYi `vqi cwigvY GBic mxwgZ ivLv
nq h, D Kvvwbi Aemvqbi mgq, m`mMY cZK Dnvi cwim` GKwU wbw` mxgv ch A_ c`vb
cwZkwZe _vKb|
hw` Kvb Kvvwbi m`mMYi `vq mxwgZ bv nq, Zvnv nBj Dnv GKwU AmxwgZ`vq Kvvwb nBe|
4|
cvewjK Ges cvBfU mxwgZ`vq Kvvwb (PunlicandPrivatelimtedcompany) |- (1) hvnv
cvewjK Kvvwb bn DnvB GKwU cvBfU Kvvwb|

(2) h Kvvwb kqvi ev MvivwU viv mxwgZ A_ev hvnvi kqvi g~jab iwnqvQ Ges(K)
hvnvi wbMwgZKiY mb` cgvY Ki h Dnv GKwU cvewjK Kvvwb; Ges
(L) GB AvBb A_ev,gZ, c~eeZx Kvvwb AvBb Abymvi, hvnvi wbeb ev cvewjK KvvwbZ
icvii welq, mswk ZvwiL ev ZvwiLi ci, cqvRbxq kZvw` cwZcvwjZ nBqvQ, mB
Kvvwb GKwU cvewjK Kvvwb|
5|
Kvvwb MVbi cwZ (Mode of formation of the company) |- (1) GKwU Kvvwb
wbewYZ h Kvb AvBbmZ Dk,(K)
cvewjK Kvvwbi , mvZ ev ZZvwaK m`m KZK;
(L)
cvBfU Kvvwbi , `yB ev ZZvwaK m`m KZK;
(M)
GK ew Kvvbxi , GKRb ew KZK;
MwVZ nBZ cvi, A_vr GKwU cvBfU KvvwbK, msNmviK m`m ev m`mMYi Zvnvi bvg mwn KwiZ, Ges
wbebi welq GB AvBbi kZvejx cvjb KwiZ nBe:
Ze kZ _vK h, GK ew Kvvwbi msNmviK, wbavwiZ dig, GKRb ewi bvg, ZrKZK wjwLZ cvKmwZg, wb`wkZ _vwKZ nBe, whwb, Pvu`v`vZvi/mvevBevii gZyi ci, D Kvvwbi m`m nBeb, Ges GK
ew Kvvwbi wbebKvj, Dnvi msNmviK I msNwewamn, wbeb ewnZ D ewi wjwLZ mwZI wjwce KwiZ
nBe:
AviI kZ _vK h, D ew, wbavwiZ cwZZ, Zvnvi mwZ cZvnvi KwiZ cvwieb:
57
AviI kZ _vK h, h gbvbxZ ew Pvu`v`vZvi c~e gZyeiY Kib, mB D gZ ewi j

Ab Kvb ewK Zvnvi mwKg gbvbxZ Kiv hvBe:
AviI kZ _vK h, GK ew Kvvwbi m`mi `vwqZ nBe ZrKZK gbvbxZ ewi cwieZb mK, hw`
_vK, wbavwiZ cwZZ ev Abfve, msNmviK DjL Kiv, Ges Kvvwbi `vwqZ nBe D welq, wbavwiZ mgq
I cwZZ, wbeKK AewnZ Kiv|
(2) evsjv`ki AvBb AvBbmZ bn GBic Kvb Dk Kvb Kvvwb wbewZ nBe bv|
(3) Kvvwb MVb `yB aibi nBZ cvi- mxwgZ`vq ev AmxwgZ`vq Kvvwb|
Aavq 2
wbeb Ges AvbylwK welqi Aek c~iYxq kZvejx
(Requirmentsofregistraitonandrelatedmatters)
6|
wbeb cwqv, Z_ I cwZ (Registraitonprocess,informationanddocuments)|- (1)
cvweZ KvvwbK, wbeK KZK msiwZ I nvjbvMv`KZ Ab-jvBb, BjwbK cwZZ wbewZ nBZ nBe|
(2) Kvvwbi wbebi Dk, wbavwiZ cwZZ Ges wbavwiZ wdm c`vbc~eK, wbewYZ welqvw`mn
Ave`b DwjwLZ bvg msiYi (reservation) Rb wbeKi eivei Ave`b KwiZ nBe, h_v:(K)
cvweZ Kvvwbi bvg; ev
(L)
cwiewZZ h cvweZ bvg wbewZ nBZ Pvn mB bvg|
(3) wbeK KZK Ave`b DwjwLZ bvg Abygvw`Z nIqvi ci nBZ wZb gvmi Rb msiY Kiv hvBZ
cvi|
(4) Kvvwb wbebi mgq, wbewYZ welq msv `wjj Ges Z_ `vwLj KwiZ nBe, h_v:(K)
Pvu`v`vZv/mvevBevi KZK, msNmviK DwjwLZ cwZZ, Kvvwbi msNmviK I msNwewa

h_vh_fve ^viKiY; ev
(L)
Kvvwbi wbewZ Kvhvjq cwZwZ bv nIqv ch hvMvhvMi wVKvbv;
(M)
chvR Z_, h_v:-
58
(A)
bvg, wVKvbv, RvZxqZv, RvZxq cwiPqci bi/cvmcvU bi, msNmviKi m`mMYi

kbvKiYi Rb wUAvBGb bi;
(Av) Pvu`v`vZv/mvevBevi Kvvwb ev Askx`vwi Kvievi nBj, Dnvi bvg, wbewZ Kvhvjq/
eemvqi vbi wVKvbv Ges mswk Kvvwb/ Askx`vwi Kvievii bvg;
(B)
miKvi KZK GB AvBbi Aaxb cYxZ cweavb Abymvi, wbeK KZK, mgq mgq,
hBic wbavwiZ nq mBic wbavwiZ h Kvb Z_ ev `wjj;
(N)
WvKbvg ev cvwievwiK bvgmn bvg, RvZxqZv Ges Kvvwbi c_g cvweZ cwiPvjK
kbvKiYi cgvY;
(O)
Abvb dvg I wbMwgZ msvq, msNmviK DwjwLZ Kvvwbi c_g cvweZ cwiPvjKMYi
ewMYi ^v_i wevwiZ weeiY Ges Dnvi mwnZ, wbavwiZ cwZZ, Kvvwbi cwiPvjK
wnmve Zvnvì mwZ;
(P)
Kvvwb MVbi mwnZ RwoZ GKRb AvBbRxex ev PvUvW wnmveiK KZK wbavwiZ dig
GKwU NvlYv, Ges Kvvwb MVbi mgq Kvvwbi cwiPvjK wnmve msNmviK DwjwLZ ev
cvweZ ew KZK GB gg NvlYv KwiZ nBe h, wbeb msv c~e`v ev AvbylwK
welq GB AvBb Ges Zàxb cYxZ wewagvjv Abymvi mKj Aek cvjbxq kZv cwZcvwjZ
nBqvQ|
7|
mwZi NvlYvi djvdj (Effect of declaration of compliance)|- (1) wbeK cvweZ
Kvvwb KZK c` mwZi NvlYvcK mwZi chv mv-cgvY wnmve MnY Kwieb|
(2) Kvvwb wbebi Dk, wbeK KZK, aviv 6-G DwjwLZ Z_ Ges `wjj eZxZ, Ab Kvb Z_ ev
`wjj Zje Kiv hvBe bv|
8|
Kvvwb wbMwgZKiY (Incorporaitonofcompanies)|- (1) wbeK, aviv 6 Gi Aaxb `vwLjKZ
Z_ I `wjji wfwZ, wbeb ewnZ mKj Z_ I `wjj wbeb Kwieb, Ges wbavwiZ dig GB gg GKwU mb`
(certificate) c`vb Kwieb h, cvweZ Kvvwb GB AvBbi Aaxb wbMwgZ nBqvQ|
(2) aviv 8 (1) Abymvi c` mb` wbMwgZKiY mb` bvg AwfwnZ nBe|
(3) mb` wbewYZ welqvw` DwjwLZ _vwKZ nBe, h_v:(K)
Kvvwbi bvg Ges wbMwgZ cwiwPwZ/ KicviU AvBWbwUwU bi (Kvvwb wbebi Rb

cqvRbxq Z_ I `wjji wbeb Kwiqv wbeK KZK eivhvM GKwU ^Z kbvKiY bi);
59
(L)
wbMwgZKiYi ZvwiL;
(M)
Dnv cvBfU ev cvewjK Kvvwb wKbv, Ges hw` mxwgZ`vq Kvvwb nBqv _vK, Zvnv nBj
Dnv kqvi ev MvivwU viv mxwgZ wKbv;
(N)
Dnv hw` kqvi g~jab viv mxwgZ nBqv _vK, Zvnv nBj Kvvwbi bvgi kl mxwgZ`vq
kwU _vwKe;
(O)
Dnv cvBfU ev cvewjK Kvvwb wKbv;
(P)
Kvvwbi wbewZ wVKvbv;
(4) D mb` wbeK KZK ^vwiZ ev wbeKi Kvhvjqi mxjgvni viv gvnivwZ Kwiqv cZvwqZ nBZ
nBe|
(5) D mb` GB gg P~ov cgvY nBe h, wbeb msv AvBbi Aek cvjbxq kZvw` cwZcvwjwZ nBqvQ
Ges D Kvvwb GB AvBbi Aaxb h_vh_fve wbewZ nBqvQ|
9|
`vZe Kvvwb wbMwgZKiY (Incorporaiton of charitable companies)| (1) hw` miKvii
wbKU Bnv cgvwYZ nq h, Kvb ew ev ewmsN GB AvBbi Aaxb mxwgZ`vq Kvvwb wnmve wbewYZ Kvh Kwievi
Dk wbebi cve Ki,h_v:(K)
evwYR, wk, wevb, xov, wkv, MelYv, mvgvwRK KjvY, ag, `vZe, cwiek msiY A_ev
GBic Abvb Dk;
(L)
Dnvi Dk c~iY Dnvi gybvdv, hw` _vK, ev Abvb Avq eenvi Kiv;
(M)
Dnvi m`mMYK jfvsk(divident) c`vb bv KwiZ Pvq,
Zvnv nBj miKvi, hic Dchy gb Kwie mBic wbavwiZ cwZZ I kZ, jvBmm c`vb Kwiqv D ew ev
ewmsNK GB avivi Aaxb mxwgZ`vq Kvvwb wnmve, Kvvwbi bvgi kl mxwgZ`vq ev gZ cvBfU
mxwgZ`vq k eenvi ewZiK, wbebi Rb AbygwZ c`vb KwiZ cvwie, Ges Abyicfve wbewZ nIqvi ci,
wbeK, Ave`bi wfwZ, wbavwiZ dig D ew I ewmsNK GB avivi Aaxb Kvvwb wnmve wbeb Kwie|
(2) GB avivi Aaxb wbewZ Kvvwb mxwgZ`vq Kvvwbi mKj myhvM-myweav fvM Kwie, Ges mKj
evaevaKZvi (obligation)AvIZvq Avwme|
(3) GKwU dvg GB avivi Aaxb wbewZ Kvvwbi m`m nBZ cvwie|
60
(4) GB avivi Aaxb wbewZ Kvb Kvvwb, wbeKi c~evbygv`b ewZiK, (K) Dnvi msNmviK ev msNwewa
cwieZb (alter)KwiZ cvwie bv Ges (L) GB avivi Aaxb wbewZ Kvb Kvvwb, wbavwiZ kZ cvjb ewZiK,
Ab Kvb aibi Kvvwb wnmve cwiPvwjZ nBe bv|
(5) hw` miKvii wbKU Bnv cgvwYZ nq h, GB AvBb ev c~eeZx Kvvwb AvBbi Aaxb wbewZ Kvb
mxwgZ`vq Kvvwb, Dc-aviv (1) Gi `dv (K)G DwjwLZ Dk cvjbv_ Ges c~ev `dv (K) I (L)G DwjwLZ
evavwbla (restricitons) Ges wblavv (prohibitions) cwZcvjb Kwiqv MwVZ nBqvQ, Zvnv nBj Dnv hic
Dchy gb Kwie mBic wbavwiZ cwZZ I kZ, jvBmm c`vc~eK D ew ev ewmsNK GB avivi Aaxb
mxwgZ`vq Kvvwb wnmve, Kvvwbi bvgi kl mxwgZ`vq ev gZ cvBfU mxwgZ`vq k eenvi
ewZiK, wbebi Rb AbygwZ c`vb KwiZ cvwie, Ges Dnvi ci nBZ wbeK, Ave`bi wfwZ, wbavwiZ
dig D ew I ewmsNK GB avivi Aaxb Kvvwb wnmve wbeb Kwie|
(6) hw` Kvb Kvvwb GB avivi Aekcvjbxq kZ f Ki, A_ev h kZ jvBmm c`vb Kiv nBqvQ D
h Kvb kZ f Ki, A_ev cZviYvg~jKfve KgKv cwiPvjbv Ki, A_ev GBic Kvb cwZZ Kvvwbi Kvh
cwiPvjb Ki hvnv Kvvwbi Dk ev Rb^v_ cwicx, Zvnv nBj miKvi, Av`k viv, GB avivi Aaxb wbewZ
KvvwbK c` jvBmm cZvnvi (rvoke) KwiZ cvwie, Ges, GB AvBbi Aaxb Kvvwbi weci c` Kvb
eev zY bv Kwiqv, KvvwbK Dnvi ghv`v cwieZb wb`k c`vb KwiZ, Ges Dnvi bvgi mwnZ mxwgZ`vq ev
gZ cvBfU mxwgZ`vq hy KwiZ wb`k c`vb KwiZ cvwie, Ges Dnvi ci nBZ wbeK, Ave`bi
wfwZ, Dc-aviv (7) Gi Aaxb h eev MnY Kiv nBZ cvi Dnv zY bv Kwiqv, Z`vbymvi KvvwbK, wbavwiZ
dig, wbeb Kwie:
Ze kZ _vK h, KvvwbK bvwbi myhvM c`vb bv Kwiqv, Dic Kvb Av`k c`vb Kiv hvBe bv:
AviI kZ _vK h, Dic cZK Av`ki bvwUk wbeKK c`vb KwiZ nBe|
(7) Dc-aviv (6) Gi Aaxb c` jvBmm cZvnvi Kiv nBj, mB miKvi hw` GB gg m nq h,
Bnv Rb^v_i Rb AZvekK, Zvnv nBj Dnv, Av`k viv, D KvvwbK GB AvBbi Aaxb Aemvqbi A_ev GB
avivi Aaxb wbewZ Ab Kvb Kvvwbi mwnZ GKxf~Z nIqvi Rb wb`k c`vb Kwie:
Ze kZ _vK h, KvvwbK bvwbi myhvM c`vb bv Kwiqv, Dic Kvb Av`k c`vb Kiv hvBe bv|
(8) hw` Dc-aviv (6) Gi Aaxb c` jvBmm cZvnvi Kiv nq, Ges miKvi GB gg m nq h, GB avivi
Aaxb wbewZ Kvvwb Rb^v_ Ab Kvvwbi mwnZ, hvnv D Kvvwbi bvq GKB Dk cwiPvwjZ nBZQ,
GKxf~Z nIqv AvekK, Zvnv nBj miKvi, GB AvBbi Ab wfbZi hvnv wKQyB _vKzK bv Kb, Av`k viv, D
KvvwbK GKBic MVbZ, mw, gZv, AwaKvi, ^v_, KZZ Ges myhvM-myweav, Ges Av`k DwjwLZ
`vq`vwqZ, KZe, evaevaKZv c`vb Kwiqv GKK KvvwbZ icvii Av`k c`vb KwiZ cvwie|
61
Ze kZ _vK h, KvvwbK bvwbi myhvM c`vb bv Kwiqv, Dic Kvb Av`k c`vb Kiv hvBe bv|
(9) GB avivi Aaxb wbewZ Kvb Kvvwbi Aemvqb ev wejywi KviY, hw` D Kvvwbi FY I `vq
cwikvai ci Kvb cwim` Aewk _vK, Zvnv nBj Dnv GB avivi Aaxb wbewZ Ab Kvvwbi wbKU, hvnvi
D Kvvwbi bvq GKB Dk iwnqvQ, Av`vjZ KZK c` kZ mvc, Kvvwb weqmn, nvwiZ nBe Ges
D cYè Abvb `vZe Dk eenvi Kiv nBe|
(10) GB avivi Aaxb wbewZ Kvvwbi Kej GB avivi Aaxb wbewZ mB Kvvwbi mwnZ GKxf~Z nBe
hvnvi Ab D Kvvwbi bvq GKB Dk iwnqvQ|
(11) hw` Kvb Kvvwb GB avivq DwjwLZ Kvb kZ cwZcvjb e_ nq, Zvnv nBj Dnv, GB avivi Aaxb
MnxZ Abvb eevK zY bv Kwiqv, Ab~b 1 (GK) j UvKv Ges AbwaK 1(GK) KvwU UvKv cwigvY A_` `wZ
nBe Ges Kvvwbi cZK cwiPvjK I KgKZv whwb Dnv cwZcvjb KwiZ e_ nBqvQb wZwb AbwaK 2 (`yB)
ermii Kviv` ev Ab~b 1 (GK) j UvKv Ges AbwaK 20(Kzwo) j UvKv cwigvY A_`, ev Dfq` `wZ
nBeb:
Ze kZ _vK h, hLb Bnv cgvwYZ nBe h, Kvvwbi KgKv cZviYvg~jKfve cwiPvwjZ nBqvQ Zvnv
nBj cZK KgKZvi wei Dic e_Zvi Rb aviv --- Gi Aaxb eev MnY KwiZ nBe|
10| wbMwgZKiYi
mgq
wg_v
Z_/`wjj
`vwLjKiY
(Submission
of
false
information/documents during incorporaiton)|- (1) hw` Kvb ew Kvb Kvvwb wbebi mgq
wbeKi wbKU mgq Kvb iyZc~Y Z_ Mvcb Kib, Zvnv nBj Zvnvi weiy aviv 394 Gi Aaxb eev MnY Kiv
nBe|
(2) Kvvwb wbMwgZ nIqvi ci, hw` Bnv cgvwYZ nq h, Kvwb wbebi mgq, D Kvvwb wg_v ev fyj
Z_ c`vb KwiqvQ ev cwZwbwaZ KwiqvQ A_ev Kvb iyZc~Y NUbv ev Z_ Mvcb KwiqvQ A_ev wg_v NvlYv c`vb
KwiqvQ, Zvnv nBj D Kvvwb, ev D cZviYvg~jK Kvh viv, cgvUi ev ew hvnvi bvg Kvvwbi c_g
cwiPvjK wnmve DwjwLZ nBqvQ Ges h ew aviv 6 Gi Dc-aviv (4) Gi `dv (M) (A) Gi Aaxb wg_v NvlYv
c`vb KwiqvQb Zvnvi weiy aviv 394 Gi Aaxb eev MnY Kiv nBe (cZviYvi kvwZ)|
(3) Dc-aviv (2) Gi weavbvejx zY bv Kwiqv, hw` Kvb Kvvwb, wbebi mgq, Kvb wg_v ev A Z_ ev
cwZwbwaZ ev iyZc~Y NUbv ev Z_ Mvcb Ki A_ev wg_v NvlYv c`vb Ki, Zvnv nBj D Kvvwb, ev
cZviYvg~jK Kvh viv, Av`vjZ, Ave`bi wfwZ, cwiwwZi cqvRb m nBqv,-
62
(K)
Kvvwbi msNviK I msNwewai h Kvb cwieZbmn, hw` _vK, Dnvi eevcbv wbqYi
Rb Rb^v_ hic Dchy gb Kwie mBic Av`k c`vb Kwie; ev
(L)
m`mMYi `vq AmxwgZ nBe gg wb`k c`vb Kwie;ev
(M)
Kvvwbi wbeb ewn nBZ Kvvwbi bvg AcmviYi Rb wb`k c`vb Kwie; ev
(N)
Kvvwbi Aemvqbi Rb Av`k c`vb Kwie; ev
(O)
hic Dchy& gb Kwie mBic Ab Kvb Av`k c`vb Kwie:
Ze kZ _vK h GB Dc-avivi Aaxb Av`k c`vb Kwievi c~e Av`vjZ(A)
KvvwbK hy&wmsMZ bvwbi myhvM c`vb Kwie;Ges

(Av)
Kvvwbi jb`b, evaevaKZvmn, hw` _vK, `vq msv Kvb Pzw ev

cwikvai welq weePbv Kwie
11| wbebi djvdj (Effectofregistration)|- (1) Kvvwb wbebi gvag wbMwgZKiYi ZvwiL
nBZ wbgewYZ djvdj D~Z nBe, h_v:(K)
mgq mgq Kvvwbi m`m nb GBic ewmn, msNviK ^vi c`vbKvixMY wbMwgZKiYi
mb` DwjwLZ bvg GKwU wbMwgZ msv nBe, Ges Bnvi vqx avivevwnKZvmn GKwU mvaviY
mxjgvni _vwKe Ges vei I Avei, k ev Ak, mw ARb Kwievi, AwaKvi ivwLevi
I nZvZi Kwievi, Ges D bvg Pzw Kwievi, Ges c ev wec gvgjv Kwievi gZv
_vwKe;
(L)
12|
Kvvwbi ghv`v Ges wbewZ Kvhvjq wbMwgZKiY mb` DwjwLZ Abyic nBe|
Kvvwbi msNmviK (Memorandum of company)|- (1) Kvvwbi msNviK wbgewYZ
welqmg~n DjL _vwKe, h_v:(K)
Kvvwbi cvweZ wbewZ Kvhvjqi wVKvbv;
(L)
cvweZ Dk Ges fwelZ cqvRb weewPZ Kvb welq;
(M)
KvvwbwU cvBfU ev cvewjK Kvvwb, Bnvi DjL;
(N)
Kvvwbi m`mMYi `vq, mxwgZ ev AmxwgZ, Ges AwaK wbewYZ welqmg~n DjL _vwKe-
(O)
(A) kqvi viv mxwgZ`vq Kvvwbi , m`mMYi `vq Gi cwigvY Zvnvì wbR
gvwjKvbvaxb kqvii AcwikvwaZ Ask, hw` _vK, ch mxwgZ, GB gg GKwU weewZ; Ges
63
(Av)
MvivwU viv mxwgZ`vq Kvvwbi ,(i) Kvvwbi m`m _vKvKvj ev m`mc` cwimgvwi 1 (GK) ermii ga
Kvvwb Aejyw nBj, m`mMYi cZK Kvvwbi Aejywi c~e ev gZ,
m`mc` cwimgvwi c~e Kvvwbi Dci h mKj FY I `vq-`bv eZvBqvQ Dnv
cwikvai Rb D Kvcvwbi cwimc` GKwU wbw` mxgv ch A_ c`vbi Rb
cwZkwZe, GB gg GKwU weewZ; Ges
(ii) Kvvwbi Aejyw Ges c`vqKMYi wbRì ga cviwiK AwaKvii mg^q
mvabi Rb LiP, PvR I ewqZ A_i cwigvY;
(P)
kqvi g~jab iwnqvQ Ggb Kvb Kvvwbi ,(A)
kqvi g~jabi cwigvY Ges wbavwiZ cwigvYi kqvi wefvRb;
(Av)
Kvvwb MVbKvj Pvu`v `vZv KZK MnxZ kqvii gvU msLv hvnv Zvnvi bvgi
wecixZ wb`wkZ _vwKe Ges hvnv b~bZg GKwU kqvi nBe; h msNviK
DwjwLZ Pvu`v `vZvK GKvwaK kYxi kqvi MnY KwiZ nq, mB cZK kYxi
kqvii gvU msLv;
(B)
(C)
Kvvwb MVbi mgq Pvu`v `vZvMY KZK Pvu`v c`vbhvM kqvii megvU bvwgK g~j;
h GKvwaK kYxi kqvi _vK, mB cZK kYxi kqvii eYbv, D kYxi

kqvii gvU msLv Ges D kYxi kqvii megvU bvwgK g~j;
(Q)
GKK ewi Kvvwbi , aviv 5 Gi weavb Abyhvqx cwieZb mvc, Pvu`v `vZvi gZzZ
h ew D Kvvwbi m`m nBeb, Zvnvi bvg|
(2) Kvb Kvvwbi msNviK Zdwmj 1 Gi mviYx K, L, M Ges N Gi wbavwiZ dig D Kvwbi
chvRZv Abyhvqx nBe|
13| msNwewa (ArticlesofAssociation)|- (1) Kvvwbi GKwU msNwewa _vwKe|
(2) Kvvwbi msNwewaZ Kvvwbi eevcbvi wbqY Ges wbavwiZ Abvb welqi DjL _vwKet
Ze kZ _vK h, GB Dc-avivi Kvb wKQzB, KvvwbK eevcbvi Rb cqvRbxq welq msNwewaZ Afy
Kiv nBZ evwiZ Kwie bv|
(3) msNwewa(K)
GKwU GKK `wjj nBe; Ges

64
(L)
avivevwnKfve msLvbywgK AbyQ` wef nBe; Ges
(M)
msNviK ^viKvix cZK ew wbR wVKvbv I cwiPq c`vb KiZt Ab~b `yB Rb mvxi
myL ^vi Kwieb Ges ^vxMY D ^viwj mZvqb Kwieb|
14|
wbavwiZ Av`k msNwewa (Prescribedmodelarticles)|- (1) Kvvwbi msNwewa Zdwmj 1 Gi
mviYx K, L, M, N, O-G mywbw`fve DwjwLZ dig, chvRZv Abymvi, nBe|

(2) Kvb Kvvwb D Kvvwbi chvR Av`k msNwewaZ DwjwLZ mKj ev h Kvb weavbvejx MnY
(adopt)KwiZ cvwie|
(3) GB AvBb ceZbi ci Kvb wbewZ Kvvwbi , h ch bv D Kvvwbi wbewZ msNwewa, D
Kvvwbi chvR Av`k msNwewai weavbvejx evwZj ev mskvab bv Ki, m ch D weavbvejx D
Kvvwbi GBic cwZ I evwZ chvR nBe hb, Dnv D Kvvwbi h_vh_fve wbewZ msNwewaZ
DjL iwnqvQ|
(4) GB AvBbi Aaxb mskvwaZ bv nBj, GB avivi Kvb wKQzB c~eeZx Kvb AvBbi Aaxb wbewZ Kvb
Kvvwbi msNwewai chvR nBe bv|
15| msNviK Ges msNwewai djvdj (EffectofMemorandumandArticles)|- (1) GB AvBbi
weavbvejx mvc,(K)
msNviK Ges mswewa wbewZ nIqvi ci, Bnviv D Kvvwb Ges Dnvi m`mMYi Dci
Ggbfve evaKi nBe hb, Bnviv h_vg Kvvwb Ges cZK m`m KZK ^vwiZ
nBqvQ, Ges DnvZ D Kvvwb Ges m`m KZK D msNviK I mswewai mKj weavbvejx
cvjb c` gyPjKv iwnqvQ;
(L)
msNviK Ges msNwewai Aaxb Kvvwb Kvb m`m KZK c`q mKj A_ Kvvwbi cwZ
Zvnvi c`q FY nBe|
(2) GB AvBbi weavbvejx mvc, Ges msNwewaZ DwjwLZ AwaKvii evw Kvvwbi m`mMYi ga
mvw`Z Pzw viv mskvwaZ bv nIqv mvc, D Kvvwbi msNwewa m`mMYi Dci Ggbfve evaKi nBe hb,
Bnv cZK m`m KZK
^vwiZ nBqvQ, Ges DnvZ D m`mMY KZK D msNviK I mswewai mKj weavbvejx
cvjb c` gyPjKv iwnqvQ |
65
16|
eemvwqK Kvhg i (Commencementofbussiness)|- (1) kqvi g~jab iwnqvQ Ggb
Kvb Kvvwb Bnvi eemv i ev FY MnYi gZv cqvM Kwie bv, hw` bv(K)
Kvb cwiPvjK KZK iwRvii wbKU, wbavwiZ dig Ges wbavwiZ cwZZ cZvqYc~eK
GB gg GKwU NvlYvc `vwLj Kiv nq h, msNviK ^viKvix cZK ew, ZrKZK
MnxZe kqvii mKj ev Ask-wekli g~j cwikva Kwiqv bv _vKb, Ges D NvlYvi
ZvwiL cvewjK Kvvwbi cwikvwaZ kqvi g~jabi cwigvY Ab~b 10 (`k) j UvKv
Ges cvBfU Kvvwbi , Ab~b 1(GK) j UvKv bv nBqv _vK; Ges
(L)
Kvvwb aviv 17 Gi Dc-aviv (2) G DwjwLZ weavb Abymvi Bnvi wbewZ Kvhvjqi
cZvqYc iwRvii wbKU `vwLj Kiv bv nBqv _vK|
(2) iwRvi, h_vh_fve cZvwqZ NvlYvc `vwLji wfwZ, Dc-aviv (1) Gi weavb Abymvi, GB gg
cZqb Kwieb h, D Kvvwb eemv iy Kwievi AwaKvix, Ges D mb` GB gg P~ov cgvY nBe h, D
Kvvwb Abyic eemv iy Kwievi AwaKvix|
(3) h Dc-aviv (1) Gi `dv (K) Gi Aaxb Kvvwb wbMwgZ nBevi ZvwiL nBZ 180 (GKkZ Avwk)
w`bi ga Kvb NvlYvc `vwLj Kiv bv nq Ges iwRvii wekvm Kwievi KviY NU h, D Kvvwb Kvbic
eemv ev Kvhg cwiPvjbv KwiZQ bv, Zvnv nBj wZwb, Dc-aviv (5) Gi weavbvejx Y bv Kwiqv, Ask 17 Gi
Aaxb Kvvwbi iwRvi nBZ D Kvvwbi bvg AcmviYi Rb eev MnY KwiZ cvwieb|
(4) Kvvwb h ZvwiL Bnvi eemv iy Kwievi AwaKvi jvf KwiqvQ D ZvwiLi c~e Kvb Pzw mvw`Z
Kwiqv _vwKj, D Pzw mvgwqK nBe Ges D ZvwiLi c~e D Pzw Kvvwbi Dci evaKi nBe bv Ges D
ZvwiL Dnv evaKi nBe|
(5) hw` Kvb Kvvwb GB avivi weavb jsNb Kwiqv Kvb eemv iy Ki ev FY MnYi gZv cqvM Ki,
Zvnv nBj D jsNbi Rb `vqx cZK ew, Abvb `vqK Y bv Kwiqv, AbwaK 10 (`k) nvRvi UvKv Ges
Dic jsNb AevnZ _vwKj cieZx cwZw`bi Rb 3 (wZb) kZ UvKv A_``Yxq nBeb|
17| Kvvwbi wbewZ Kvhvjq (Registered office of company)|- (1) h Kvb Kvvwbi, Dnv
wbMwgZ nBevi cbiZg w`b ev Dnvi ci nBZ, GKwU wbewZ Kvhvjq _vwKe hvnv Dnvi wbKU cwiZ mKj c
Ges bvwUk MnY I cvw ^xKvi KwiZ mg|
(2) Kvvwb, wbavwiZ cwZZ, wbMwgZ nBevi 30 (wk) w`bi ga, Dnvi wbewZ Kvhvjq mwKZ
cZvqYc iwRvii wbKU `vwLj Kwie|
66
(3) Kvvwbi mxj, hw` _vK, Gi Dci cvVhvM Ai (legiblecharacters) wbewZ Kvhvjqi bvg
Ges wVKvbv Lvw`Z _vwKe|
(4) Kvvwb h Kvb mgq, Kvvwbi cwiPvjbv evWi wmvg, Dnvi wbewZ Kvhvjqi wVKvbv cwieZb
KwiZ cvwie:
Ze kZ _vK h, GB AvBb ceZbi ci nBZ, Kvvwb KZK MnxZ wekl wmv eZxZ, Kvb Kvvwbi
wbewZ Kvhvjq Kvb bMi, kni ev Mvgi vbxq mxgvi evwni cwieZb Kiv hvBe bv|
(5) wbewZ Kvhvjqi Aevb Ges Dnvi Kvb cwieZb msv bvwUk, Kvvwb wbMwgZ nBevi, ev gZ,
cwiewZZ nBevi 28 (AvUvk) w`bi ga iwRvii wbKU c`vb KwiZ nBe Ges iwRvi Dnvi iKW ivwLeb|
18| msNviKi cwieZb (AlterationofMemorandum/Articles)|- (1) GB AvBbi aviv 219,

aviv 49 Ges aviv 17(4) G wfbic weavb bv _vwKj, Kvb Kvvwb wekl wmv viv Ges GB avivq DwjwLZ cwZ
cwZcvjb c~eK, Bnvi msNviKi weavbvejx cwieZb KwiZ cvwie|
(2) aviv 19 Gi weavb mvc, Kvb Kvvwb Dc-aviv (1) Gi Aaxb Kvvwbi msNviK cwieZb msv
wekl wmv iwRvii wbKU `vwLj Kwie|
(3) cmcvmi gvag RbMYi wbKU nBZ A_ msMn KwiqvQ Ges Abyicfve msMnxZ A_i ga Kvb
AeeZ A_ GLbI we`gvb iwnqvQ, Ggb Kvb Kvvwb h Dk cmcvmi gvag A_ msMn KwiqvQ D
Dk cwieZb KwiZ cvwie bv, hw` bv D Kvvwb KZK Kvb wekl wmv MnY Kiv bv nq Ges,(K)
wbavwiZ cwZZ, Dic cwieZbi hwKZvmn D wmvi wevwiZ weeiY, D

Kvvwbi wbewZ Kvhvjq h GjvKvq AewZ mB GjvKvq ej cPvwiZ msev`c, hvnvi
GKwU BsiwR fvlvq Ges GKwU gvZfvlvq, Ges Kvvwbi IqemvBU, hw` _vK, cKvk Kiv
bv nq;
(L)
wmwKDwiwUR G G Kwgkb KZK mywbw`KZ weavbvejx Abymvi wbqYi AwaKvi

iwnqvQ Ggb D`vv Ges kqvinvvi KZK wgZ cvlYKvix kqvinvviìK
(dissentingshareholders)cvbi (exit) myhvM c`vb Kiv bv nq|
(4) iwRvi Kvvwbi Dk msv msNviKi h Kvb cwieZb wbeb Kwieb Ges GB avivi Dcaviv (1) Abymvi wekl wmv `vwLji ZvwiL nBZ 30 (wk) w`bi ga wbebi cZqb Kwieb|
(5) GB avivi Aaxb Kvb cwieZb GB avivi weavbvejxi Abymvi wbewZ bv nIqv ch KvhKi nBe bv|
67
(6) MvivwU viv mxwgZ`vq Ges kqvi g~jab bvB Ggb Kvb Kvvwbi , msNviKi Kvb cwieZb,
m`m eZxZ Ab h Kvb ewK Kvvwbi wefvR gybvdvq AskMnYi AwaKvi c`vb Kwievi Dk nBj D
cwieZb Aea nBe|
19| msNwewai cwieZb (Alteration of Articles )|- (1) Kvb Kvvwb, GB AvBbi weavbvejx Ges
Bnvi msNmviK DwjwLZ kZvejx, hw` _vK, mvc, Kvb wekl wmv viv, wbgewYZ cwieZbmn Bnvi msNwewa
cwieZb KwiZ cvwie, h_v:(K) cvBfU Kvvwb nBZ cvewjK KvvwbZ icvi msv cwieZb; ev
(L) cvewjK Kvvwb nBZ cvBfU KvvwbZ icvi msv cwieZb:
Ze kZ _vK h, h Kvb Kvvwb, cvBfU Kvvwb wnmve, Bnvi msNwewa Ggbfve cwieZb Ki
h, D msNwewaZ, GB AvBbi Aaxb h mKj cwZeKZv Ges mxgveZv Kvb cvBfU Kvvwbi msNwewaZ
Afy Kiv AvekK, mB mKj cwZeKZv Ges mxgveZv Afy _vK bv, mB D Kvvwb, Dic
cwieZbi ZvwiL nBZ cvBfU Kvvwb wnmve ghv`v nvivBe|
(2) GB AvBbi Aaxb msNwewai cZK cwieZb, cwiewZZ msNwewai gyw`Z Kwcmn, wbavwiZ cwZZ,
Dic cwieZbi 15 (cbi) w`bi ga iwRvii wbKU `vwLj KwiZ nBe, whwb Dnv wbeb Kwieb|
(3) Dc-aviv (2) Gi Aaxb wbewZ msNwewai h Kvb cwieZb, GB AvBbi weavbvejx mvc, Ggbfve
ea nBe hb Dnv Avw` msNwewaZ DjL wQj|
20| msNviK ev msNwewai cZK KwcZ Bnvi cwieZb wjwceKiY (Alteration of

memorandumorarticlestobenotedineverycopy)|- (1) Kvb Kvvwbi msNviK ev msNwewaZ
Kvb cwieZb Kiv nBj, D msNviK ev msNwewai cZK KwcZ D cwieZb wjwce KwiZ nBe|
(2) hw` Kvb Kvvwb Dc-aviv (1) Gi weavbvejx cwZcvjb e_ nq, Zvnv nBj D Kvvwb Ges e_Zvi
Rb `vqx Kvvwbi cZK KgKZv, D cwieZb eZxZ BmyKZ msNviK I msNwewai cZK Kwci Rb 1 (GK)
nvRvi UvKv A_` `Yxq nBeb|
21| m`mMYK msNviK, msNwewa, BZvwì Kwc c`vb (Copiesofofmemorandumorarticles

etc.tobegiventomemebers)|- (1) Kvb Kvvwb, Bnvi Kvb m`mi Abyivai cwZ, D Abyivai
68
7 (mvZ) w`bi ga Ges wbavwiZ wdm c`vb mvc, wbgewYZ cZK `wjji GKwU Kwiqv Kwc c`vb Kwie,
h_v:(K)
msNviK;
(L)
msNwewa; Ges
(M)
hw` Ges h ch Kvb Pyw Ges aviv --- Gi Dc-aviv--- G DwjwLZ Kvb wmv msNviK ev
msNwewaZ Afy Kiv bv nq, Zvnv nBj Ges m ch D cZK Pzw ev wmv|
(2) hw` Kvb Kvvwb GB avivi weavbvejx cwZcvjb e_ nq, Zvnv nBj D Kvvwb Ges e_Zvi Rb
`vqx Kvvwbi cZK KgKZv, Dic cZK e_Zv AevnZ _vKvKvjxb cZK w`bi Rb 1 (GK) nvRvi UvKv
ev 1 (GK) j UvKv, hvnv Kg nq, A_` `Yxq nBeb|
22| wbewZ Kvvwbi cybtwbeb (ReregistrationofCompanyalreadyregistered)|- (1) GB

AvBbi Aaxb wbewZ h Kvb kYxi Kvvwb, GB AvBbi Aaxb, Ask 5 Gi weavbvejx Abymvi, Bnvi msNviK
Ges msNwewa cwieZb Kwiqv, Ab KvvwbZ icvwiZ nBZ cvwie|
(2) hw` GB avivi Aaxb Kvb Kvvwbi icvi AvekKxq nq, Zvnv nBj iwRvi, D Kvvwbi
Ave`bi wfwZ, Kvvwbi wbeb msv GB Aavqi weavbvejx cwZcvwjZ nBqvQ gg m nBj, D
Kvvwbi c~ev wbeb e NvlYv Kwieb, Ges Dc-aviv 1 G DwjwLZ `wjj wbeb Kwievi ci, c~ev
wbebi h cwZZ wbMwgZKiY mb` c`vb Kiv nBqvQ mB GKB cwZZ, GKwU wbMwgZKiY mb` c`vb
Kwieb|
(3) GB avivi Aaxb Kvb Kvvwbi wbeb Kvvwbi icvwiZ nIqvi c~eKvi KZ FY, `vq, evaevaKZv
ev Kvvwb KZK ev c mvw`Z PzwK cfvweZ Kwie bv, Ges D FY, `vq, evaevaKZv Ges Pzw Ggbfve
KvhKi _vwKe hb D wbeb nq bvB|
23| `wjj ciY (Serviceofdocuments)|- (1) h Kvb `wjj Kvb Kvvwb ev Bnvi Kvb KgKZvi
wbKU iwRvW WvK ev mvaviY WvK ev Kywiqvi mvwfmi gvag ev wbewZ Kvhvjq ivwLqv hvIqvi gvag ev
BjwbK cwZZ ev wbavwiZ Ab Kvb cwZZ Kvvwbi wbewZ Kvhvjq ev KgKZvi wbKU ciY Kiv hvBZ
cvi:
69
Ze kZ _vK h, h wmwKDwiwUmg~n wWcvwRUwiZ ivLv nq, mB myweavfvMx gvwjKvbvi iKW

BjwbK ev Ab Kvb cwZZ Kvvwbi wWcvwRUwiZ ciY Kiv hvBe|
(2) iwRvii wbKU BjwbK cwZZ `wjj `vwLji Rb GB AvBb ev Zàxb cYxZ wewagvjvi weavb _vKv
mI, h Kvb `wjj iwRvii wbKU WvK msv Kvb mbì Aaxb Kvb WvK ev iwRvW WvK ev mvaviY
WvK ev Kywiqvi mvwfmi gvag ev Zvnvi wVKvbvq ev Zvnvi Kvhvjq ivwLqv hvIqvi gvag ev BjwbK cwZZ ev
wbavwiZ Ab Kvb cwZZ ciY Kiv hvBe:
Ze kZ _vK h, Kvvwbi Kvb m`m Zvnvi wbKU Ab Kvb wbw` cwZZ Kvb `wjj ciYi Abyiva
KwiZ cvwieb Ges D `wjji Rb wZwb Kvvwbi evwlK mvaviY mfvq MnxZ wbavwiZ cwigvY wdm c`vb
Kwieb|
evLv|- GB avivi Dk c~iYK, Kywiqvi ewjZ Kvb ew ev msvK eySvBe, whwb ev hvnv `wjj
mievivn Kwiqv _vK Ges D mieivni welq cgvY w`qv _vK|
24| Kvvwb KZK
`wjjc cgvYxKiY(Authenticationofdocumentsbycompany) |- GB AvBb
wfbic wKQy bv _vwKj,(K)
Kvvwbi Kvb `wjj ev KvhweeiYx cgvYxKiYi cqvRb nBj Dnv; ev
(L)
Kvvwb KZK ev Bnvi c mvw`Z Kvb Pyw;
-Kvvwbi eevcbvi mwnZ RwoZ iZc~Y Kvb ew ev GZ`yk evW KZK gZvcv Kvb KgKZv
KZK ^vwiZ nBjB Pwje|
25|
GK m`m wewk Kvvwbi chvR AvBb Ges AvBbi wewa-weavb (Application to
single member companies of enactments and rules of law)|- `yB ev ZZvwaK ew ev m`m viv
MwVZ Kvvwbi Dci chvR AvBb ev AvBbi wewa-weavb Kej GK ew ev m`m viv MwVZ Kvvwbi
cqvRbxq mskvabmn (midification) chvR nBe|
Ask 3
Kvvwbi mvg_ Ges cwiPvjMY KZK KvvwbK eva Kwievi gZv
(Capacityofcompanyandpowerofdirectorstobindit)
70
26| Kvvwbi mvg_ (A company`s capacity)|- (1) Kvvwb KZK mvw`Z Kvb Kvhi eaZv
mK Kvvwbi msNmviK ev msNwewai Kvb wUi KviY Kvb ck Dvcb Kiv hvBe bv|
(2) aviv 29 Gi weavb mvc, GB aviv KvhKvi nBe|
27| cwiPvjMY KZK KvvwbK eva Kwievi gZv (Powerofdirectorstobindthecompany)|(1) mrwekvm Kvb Kvvwbi mwnZ jb`b KwiZQ Ggb Kvb ewi c cwiPvjKMY KZK D KvvwbK
eva Kwievi gZv ev Ab KvDK D gZv c`vbi gZv, D Kvvwbi msNmviK ev msNwewai Aaxb mxgve
nBe bv|
(2) GB avivi Dk c~iYK,(K)
Kvb ew Kvb Kvvwbi mwnZ jb`b Kib ewjqv MY nBeb, hw` wZwb Kvvwbi Kvb
jb`b ev Ab Kvb Kvhi c nb;
(L)
Kvb Kvvwbi mwnZ jb`b KwiZQb Ggb ew(A)
wfbic wKQy cgvwYZ bv nBj, mrwekvm KvR KwiqvQb ewjqv AbywgZ nBe;
(Av) Kvvwbi msNmviK Ges msNwewai Aaxb cwiPvjKi gZv-ewnfZ

~ Kvb Kvh nBqvQ,
Kej Bnv Rvbv _vwKevi KviY Kvb ew Kvb Kvh Amr Dk KwiqvQb ewjqv MY
Kiv hvBe bv|
(3) Kvvwbi MVbZi Aaxb c` Kvvwbi cwiPvjKMYi Dcwi-DwjwLZ gZvi mxgveZvi
wbewYZ wmv ev Pyw nBZ D~Z mxgveZvmg~nI Afy nBe, h_vt(K)
Kvvwbi ev h Kvb kYxi kqvinvviMYi Kvb wmv nBZ;
(L)
Kvvwbi m`mMY ev h Kvb kYxi kqvinvviMYi ga mvw`Z Pyw nBZ|
(4) GB avivi Kvb wKQyB, Kvvwbi Kvb m`m KZK cwiPvjKMYi gZv-ewnf~Z Kvb Kvh cwZivai
Rb Kvb Kvhaviv MnYi AwaKviK zY Kwie bv:
Ze kZ _vK h, D Kvhaviv Kvvwbi c~eeZx Kvb Kvh nBZ D~Z AvBbMZ evaevaKZv c~iYi Rb
fwelZ KiYxq Kvhi MnY Kiv hvBe bv|
(5) GB avivi Kvb wKQyB, cwiPvjKMY gZv-ewnf~Z Kvb Kvhi KviY, cwiPvjK ev Ab Kvb ewi
`vqK zY Kwie bv|
71
28| MVbZvwK mxgveZv: cwiPvjKMY ev Zvnvì mnhvMxMYi mswkZv iwnqvQ Ggb evwZjhvM
jb`b (Constitutional limitations: voidable transactions involving directors or their
associates)|- (1) Kvb jb`bi , GB aviv, hZ`~i me, aviv 24 Gi weavbvejx (Kvvwbi msNmviK ev
msNwewai viv, Kvvwbi eemvq cwiPvjbvq mswk ewi c cwiPvjK KZK mij wekvm cqvMKZ gZv ev
KZZ c`vb mxgve nBe bv) mvc nBe:
Ze kZ _vK h, GB aviv Ggb Ab Kvb AvBb ev AvBbi wewa-weavbi cqvM ewZiK cvV Kiv hvBe bv
hvnvi KviY Kvvwbi Kvb jb`b ev `vq cki myLxb nBZ cvi|
(2) hw` Kvb Kvvwb Ggb Kvb jb`b RwoZ nq, h jb`b D Kvvwb ev Bnvi wbqYKvix
Kvvwbi Kvb cwiPvjK, ev D cwiPvjKi mwnZ mKhy Kvb ew cfy nq, Zvnv nBj D jb`b
Kvvwbi Abyiva evwZjhvM nBe|
(3) eRb Kiv nDK ev bv nDK, Dc-aviv (2) G DwjwLZ jb`bi Kvb c Ges D jb`bi Rb
KZZcv Kvvwbi Kvb cwiPvjK(K)
D jb`b viv, cZfve ev civfve, AwRZ h Kvb jvfi welq wnmve c`vb, Ges
(L)
D jb`bi KviY h wZ ev jvKmvb nq Zb KvvwbK wZc~iY c`vb,
-Gi Rb `vqx _vwKeb|

(4) D jb`b evwZjhvM nBe bv, hw`(K)
D jb`bi welqey mswk Kvb A_ ev Abvb cwim` cybivi me bv nq, ev
(L)
D jb`bi KviY h wZ ev jvKmvb nq Zb KvvwbK wZc~iY c`vb Kiv nq; ev
(M)
D jb`bi KviY D jb`bi c bnb Ggb Kvb ew KZK, g~ji wewbgq Ges
cwiPvjKMYi gZv-ewnf~Z Kvhi cKZ bvwUk ewZiK, AwRZ cKZ AwaKvi wZM nq;
ev
(N)
D jb`b Kvvwbi mvaviY mfvq Abygvw`Z nq|
(5) Kvvwbi cwiPvjK eZxZ Ab Kvb ew Dc-aviv (3) Gi Aaxb `vqx nBeb bv, hw` wZwb cgvY
c`kb KwiZ cvib h, D jb`bi mwnZ mswk nIqvi mgq wZwb vZ wQjb bv h, cwiPvjKMY Zvnvì
gZv-ewnf~Z Kvh KwiZQb|
72
(6) c~eeZx Dc-avivmg~ni Kvb weavb Dc-aviv (2) G DwjwLZ jb`bi Kvb c bn Ggb Kvb ci
AwaKviK zY Kwie bv|
(7) GB avivq(K)
jb`b A_ h Kvb Kvh Afy nBe, Ges
(L)
cwiPvjKi mwnZ m ew ewjZ Ask 6 G msvwqZ A_K eySvBe|
29|
MVbZvwK mxgveZv: `vZe Kvvwb (Constitutional limitations: Charitable
companies)|- (1) aviv 26 Ges 27 Gi weavbvejx, wbewYZ ewi c eZxZ, Kvb `vZe Kvvwbi Kvhi
, chvR nBe bv, h_v:(K)
h ewi D Kvh Kwievi mgq Rvbv wQj bv h, Bnv GKwU `vZe Kvvwb; ev
(L)
h ew D Kvhi m~Y wewbgq g~j A_ ev A_g~j cwikva KwiqvQb Ges wZwb gZ,
Bnv RvwbZb bv h,(A)
D Kvh Kvvwbi MVbZ viv Abygvw`Z bn, ev
(Av) D Kvh cwiPvjKMYi gZv-ewnf~Z Kvb Kvh|

(2) hw` Kvb `vZe Kvvwb Bnvi mwi Kvb ^v_ nvi ev gyi KwiZ Pvn, ZLb hw`, gZ, (K)
D Kvh Kvvwbi MVbZ viv Abygvw`Z bv nq, ev
(L)
cwiPvjKMY Kvvwbi MVbZi Aaxb Zvnvì gZv-ewnf~Z mxgveZv AwZg Kib,
-Zvnv nBj Kvvwb Kvhi eaZv zYi cwiwwZi cKZ bvwUk c`vb ewZiK Ges m~Y wewbgq g~j c`vbi
gvag cieZxZ D mw ev DnvZ Kvb ^v_ ARbKvix ewi Kvb ^ZK zY Kwie bv|
(3) Dc-aviv (1) ev (2) Gi weavb nBZ D~Z Kvb Kvhavivq wbewYZ Kvb welq cgvYi `vwqZ GBic
ewi Dci eZvBe whwb RvwbZb h,(K)
D Kvvwb GKwU `vZe Kvvwb, ev
(L)
D Kvh Kvvwbi MVbZ viv Abygvw`Z wQj bv ev Dnv cwiPvjKMYi gZv-ewnf~Z Kvh
wQj|
73
(4) Kvb `vZe Kvvwbi Kvb mvaviY mfvq Bnvi m`mMYi wjwLZ c~e-mwZ MnY eZxZ D `vZe
Kvvwbi jb`bi Abygv`bi chvR aviv --- Gi weavb AKvhKi nBe|
30|
Kvvwbi Pyw (Companycontracts)|- (1) Kvb Pyw Kvb Kvvwb KZK wjwLZfve Bnvi
mvaviY mxjgvni viv gvnivwZ Kwiqv, ev Kvb Kvvwbi c Bnvi wbKU nBZ, e ev Aefve, gZvcv
ew KZK mvw`Z nBe|
(2) Kvb Kvvwb KZK ev Bnvi c mvw`Z Kvb Pywi , Kvb ewwekl KZK mvw`Z Pywi
AvBbi weavb Abymvi h mKj AvbyvwbKZvi cqvRb co, wfbZi Dk D~Z bv nBj, mB GKB
AvbyvwbKZvmg~n chvR nBe|
31| `wjj mv`b (Executionofdocuments)|- (1) Kvb Kvvwb KZK Kvb `wjj wbwjwLZfve
mv`b Kiv hvBe, h_vt(K)
Bnvi mvaviY mxjgvni viv gvnivwZ Kwiqv, ev
(L)
cieZx weavbvejx Abymvi ^vi Kwiqv|
(2) Kvb Kvvwb KZK Kvb `wjj eafve mvw`Z nBe hw` Dnv Kvvwbi c(K)
gZvcv `yB Rb ^viKvix KZK ^vwiZ nq, ev
(L)
Kvvwbi cwiPvjK KZK, Kvb mvxi DcwwZZ whwb D ^vi mZvqb Kwieb, ^vwiZ
nq|
(3) Dc-aviv (2) Gi Dk c~iYK, wbewYZ ewMY gZvcv mviKvix nBeb, h_vt(K)
Kvvwbi cZK cwiPvjK, Ges
(L)
mwPemn Kvb cvBfU Kvvwb ev Kvb cvewjK Kvvwbi , D Kvvwbi mwPe ev h

Kvb hyM-mwPe|
(4) Kvb Kvvwb KZK Dc-aviv (2) Abymvi ^vwiZ Ges h Kvb cKvii kvejxi viv cKvwkZ Kvb
`wjj mvw`Z nBj Bnvi GKBic KvhKvwiZv _vwKe hb Bnv Kvvwbi mvaviY mxjgvni viv gvnivwZ Kwiqv
mv`b Kiv nBqvQ|
74
(5) Kvb Kvvwb KZK Kvb Zvi c Kvb `wjj h_vh_fve mv`b Kiv nBqvQ gg MY nBe, hw`
Bnv Dc-aviv (2) Gi weavb Abymvi ^vwiZ nq|
Zv A_ mij wekvm g~jevb wewbgq wKQy q Kib Ggb Kvb ew Ges BRviv`vi, eKMnxZv ev
Abvb ewI whwb g~jevb wewbgq mwZ Kvb ^v_ jvf Kib Bnvi Afy nBe|
(6) h GKvwaK Kvvwbi c Kvb ew KZK Kvb `wjj ^vi c`vb KwiZ nq, mB D
ew cZK c_K gZvej c_Kfve DnvZ ^vi c`vb bv Kwij, GB avivi Dk c~iYK, Dnv D
ew KZK h_vh_fve ^vwiZ nBqvQ ewjqv MY nBe bv|
(7) Kvb ew Kvvwb nDK ev bv nDK, D ewi bvg ev c Kvb Kvvwb KZK mvw`Z ev
mvw`Ze Kvb `wjji GB avivi weavbvejx chvR nBe|
32| mvaviY mxj (Common seal)|- (1) Kvvwbi GKwU mvaviY mxjgvni _vwKZ cvwie, Ze Bnv
_vwKZB nBe Ggb cqvRb bB|
(2) Kvb Kvvwbi mvaviY mxjgvnii Dci cvVhvM eY D Kvvwbi bvg Lvw`Z _vwKZ nBe|
33|
AvBbRxex KZK `wjj ev Abvb KvMRvw` mv`b (Execution of deed or other
documentsbyattorney)|- (1) Kvb Kvvwb, `wjj wnmve mvw`Z Kvb BbygU (instrument) viv,
h Kvb ewK, mvaviYfve ev mywbw` welq, AvBbRxex wnmve Bnvi c Kvb `wjj ev Abvb KvMRvw`
mv`bi Rb gZv c`vb KwiZ cvwie|
(2) Dc-aviv (1) Abyhvqx gZvcv Kvb AvBbRxex KZK evsjv`k ev Ab Kvb vb mvw`Z Kvb `wjj
ev Abvb KvMRvw` Ggbfve KvhKi nBe hb Dnv Kvvwb KZK
mvw`Z nBqvQ|
34| cvK-wbMwgZKiY Pyw, `wjj Ges evaevaKZv (Preincorporation contracts, deeds and
obligations)|- Kvvwbi MVb KvhKi nIqvi c~e, D Kvvwb ev Bnvi c Kvb ew KZK, Kvvwbi c
ev Bnvi GRU wnmve Kvh Kwievi Dk Kvb ewi mwnZ mvw`Z ev mw`Ze Pyw, Kvvwb KZK
Aby^vwiZ bv nBj, KvhKi nBe bv, Ges D ew ewMZfve Zb `vqx _vwKeb|
Ask 4
75
Kvvwbi bvg
(Acompany`sname)
35| wbwl bvg (Prohibitednames)|- Kvb Kvvwb GB AvBbi Aaxb Ggb Kvb bvg wbewZ nBZ
cvwie bv, hw` iwRvii gZ,(K)
Kvvwb KZK D bvgi eenvi viv Kvb Aciva msNwUZ nBZ cvi, ev
(L)
D bvg AvcwKi (offensive)|
36| miKvi ev miKvix KZci mwnZ m bvgi cve (Namessuggestingconnectingwith

governmentorpublicauthority)|- miKvi, Kvb vbxq KZc
ev GB avivi Dk c~iYK, miKvi KZK
wewa viv wbavwiZ Kvb cvewjK KZci mwnZ mZv iwnqvQ gg aviYvi mw KwiZ cvi Ggb Kvb bvg,
evwYR gYvjqi AbygwZ ewZiK, Kvb Kvvwb wbewZ Kiv hvBe bv|
37| Kvvwbi aib ev ea MVbi BwZi Abychy eenvi (Inappropriate use of indication of
company type or legal form)|- (1) miKvi, wewa viv, h Kvb wbavwiZ k, Awfew ev Abvb BwZ
mwjZ Kvvwbi bvg eenvi wbwl KwiZ cvwie, hw` Dnv(K)
Kvb wbavwiZ aibi ev cwZi Kvvwb ev msvi mwnZ m nq, ev
(L)
Kvb wbavwiZ aibi ev cwZi Kvvwb ev msvi eeZ k, Awfew ev Abvb BwZi
mwnZ mv`kc~Y nq|
(2) cweavb viv(K)
Kvb Kvvwbi bvgi Kvb wbavwiZ Ask, ev wbavwiZ Ask eZxZ, Kvb Ask;
(L)
wbavwiZ Kvb k, Awfew ev BwZi mwnZ GK ev GK eZxZ Abfve,
-Kvb k, Awfew ev Abvb BwZi eenvi wbwl Kiv hvBe|

(3) GB AvBbi Aaxb Kvb Kvvwb, GB avivi Aaxb cYxZ cweavb DwjwLZ ev wbwl Kvb bvg wbewZ
hvBe bv|
(4) GB avivq wbavwiZ A_ cweavb viv wbavwiZ|
76
38| Abygvw`Z Ai, BZvw` (Permittedcharacters,etc.)|- (1) miKvi wbewYZ welq wewa cYqb
KwiZ cvwie, h_v:(K)
GB AvBbi Aaxb wbewZ Kvb Kvvwbi bvgi eeZ nBZ cvi Ggb Kvb eY ev
Abvb Ai, wP ev cZxK (SvuK-wP Ges DPviYmn) Ges weivg wP msv; Ges
(L)
wbebi Dk c~iYK, Kvvwbi bvgi Rb Kvb Av`k ixwZ ev digU msv|
(2) wewa viv, wbavwiZ Kvb vb (weklZt bvgi iZ), wbavwiZ Kvb Ai, wP ev cZxK eenvi wbwl
Kiv hvBe|
GB avivq wbavwiZ A_ wewa viv wbavwiZ|
39| mxwgZ`vq Kvvwbi BwZ (Indication for limited company)|- (1) mxwgZ`vq Kvb Kvvwb
cvewjK Kvvwb nBj, Bnvi bvgi kl cvewjK mxwgZ`vq Kvvwb ev wc.Gj.wm. kwj _vwKZ nBe|
(2) mxwgZ`vq Kvb Kvvwb cvBfU Kvvwb nBj, Bnvi bvgi kl mxwgZ`vq ev GjwUwW. kwj
_vwKZ nBe|
(3) aviv 9 Gi Aaxb miKvi KZK AevnwZcv nBqvQ Ggb `vZe Kvvwbi GB avivi weavb chvR
nBe bv|
40| we`gvb AevnwZi avivevwnKZv: MvivwU viv mxwgZ`vq Kvvwb (Continuation of existing
exemtion:companieslimitedbyguarantee)|- (1) hw` MvivwU viv mxwgZ`vq Kvb Kvvwb, GB AvBb
ceZbi AevewnZ c~e,(K)
Kvvwb AvBb, 1994 Gi aviv 28 viv Bnvi bvgi mxwgZ`vq ev Ab Kvb

Abygvw`Z weK k Afywi Aek cvjbxq kZ nBZ AevnwZcv nq, Ges
(L)
Bnvi Ggb GKwU bvg _vK hvnvZ mxwgZ`vq ev Ab Kvb weK k Afy nq bvB,
-Zvnv nBj D Kvvwb h ch wbewYZ `yBwU kZ c~iY Ki Ges Dnvi bvg cwieZb bv Ki, mB ch
aviv 38 G DwjwLZ kZ cvjb nBZ AevnwZ cv nBe|
77
(2) c_g kZ nBZQ Kvvwbi Dk nBe evwYR, wk, wevb, wkv, ag, `vZe ev Ab Kvb ckv,
Ges D Dki mwnZ cvmwK ev mnvqK welqi cmvi Kiv|
(3) wZxq kZ nBZQ Kvvwbi msNwewa viv,(K)
GB gg wb`kbv c`vb h, Kvvwbi Avq Bnvi Dk evevqb ewqZ nBe;
(L)
m`mMYK Bnvi jfvsk (devidends) cwikva wbwl Kiv;
(M)
GB gg wb`kbv c`vb h, mvaviYfve Bnvi m`mMYi wbKU jf Kvvwbi GBic mKj

cwim` Bnvi Aejywi ci, wbewYZ Kvb msvq, D msv Kvvwbi Kvb m`m nDK ev bv
nDK, nvi Kiv nBe, h_v:(A)
wbR^ Dki mwnZ mv`kc~Y Ab Kvb msvq, ev
(Av) Ggb Kvb msvq hvnvi Dk nBZQ `vZe, Ges Bnvi mwnZ cvmwK ev mnvqK
welqi cmvi|
41| iwRvi GKB bvg Ab Kvb Kvvwbi bvg bv _vKv (Namenottobethesameasanother

in the register)|- (1) GB AvBbi Aaxb Kvb KvvwbK iwRvi m~wPc DwjwLZ mv`kc~Y Kvb bvg
wbewZ Kiv hvBe bv|
(2) miKvi, GB Aski KvhKiZv c`vbi Rb, hic Dchy gb Kwie mBic wewa cYqb KwiZ cvwie|
42| m`n wbimbK we`gvb bvgi mv`kZvi bvg cwieZbi gZv (Powertodirectchange
of name in case of similarity to existing name to avoid cofusiton)|- (1) hw` Kvb wbewZ
Kvvwbi we`gvb bvg, miKvii weePbvq,(K)
wbebi mgq, Kvvwbi bvgi iwRvi m~wPc DwjwLZ Kvb bvg, ev
(L)
wbebi mgq, Kvvwbi bvgi iwRvi m~wPc DwjwLZ nIqv DwPZ wQj Ggb Kvb bvg,
Gi mwnZ mv`kc~Y nq, Zvnv nBj iwRvi D KvvwbK Bnvi bvg cwieZbi Rb wb`k c`vb KwiZ
cvwieb|
78
43| Kvvwb wbewZ bvgi welq Avcw (Objectiontocompany`sregisteredname)|- (1) Kvb

ew, AZtci Ave`bKvix ewjqv AwfwnZ, wbewYZ KviY Kvb Kvvwbi wbewZ bvgi welq iwRvii wbKU
Avcw `vwLj KwiZ cvwieb, h_v:(K)
D bvg Ave`bKvixi mwnZ mswk Kvb bvg, hvnvZ Zvnvi mybvg iwnqvQ, Gi bvq GKB
iKg;
(L)
D bvg Kvb bvgi mwnZ Ggb chvfve mv`kc~Y h, evsjv`k Dnv eenvi Kiv nBj,
D bvg Ges Ave`bKvixi ga mZv iwnqvQ gg cZvwiZ nIqvi mvebv iwnqvQ|
(2) Dc-aviv (1) G DwjwLZ Kvb Ave`bi cv_wgK weev`x (respondent)mswk Kvvwb nBe Ges Bnvi
h Kvb m`m ev cwiPvjKMY weev`x wnmve hy nBZ cvwieb|
(3) hw` Dc-aviv (1) Gi `dv (K) ev (L) G DwjwLZ Kvb KviY cwZwZ nq, Zvnv nBj, weev`xMYK Bnv
c`kb KwiZ nBe h,(K)
D bvg Ave`bKvixi Kvhg, hvnvi wfwZ Ave`bKvix Zvnvi mybvg c`kb KwiZ Pvnb,
i nBevi c~e wbewZ nBqvQ; ev
(L)
D Kvvwb(A)
D bvg cwiPvwjZ nBZQ, ev
(Av) Abyic Kvh Kwievi cve KwiZQ Ges cwZ wnmve gwjK Kvhg i KwiqvQ, ev
(B)
Bnv BwZc~e D bvg cwiPvwjZ nBZ Ges eZgvb wbwq iwnqvQ, ev
(M) D bvg Kvvwbi eemv MVbi mvaviY avivevwnKZvq wbewZ nBqvQ Ges D Kvvwb D
eemvi Av`k kZ Ave`bKvixi wbKU weqi Rb jf KwiqvQ; ev
(N)
D bvg mij wekvm MnY Kiv nBqvQ; ev
(O)
Ave`bKvixi ^v_ jYxq Kvb cwigvY weic cfve cwoevi mvebv bvB|
hw` D KviYmg~ni KvbwU c`kb Kiv bv nq, Zvnv nBj Avcw envj _vwKe|
(4) hw` Dc-aviv (3) Gi `dv (K), (L) ev (M) G DwjwLZ Kvb NUbv cwZwZ nq, Zvnv nBjI D Avcw
envj _vwKe, hw` Ave`bKvix Bnv c`kb Kib h, weev`xMY ev Zvnvì h Kvb GKRb KZK bvg wbebi cavb
Dk nBZQ Ave`bKvixi wbKU nBZ A_ ev Ab Kvb wewbgq msMn Kiv A_ev Ave`bKvixK D bvg wbeb
Kiv nBZ weiZ ivLv|
79
(5) hw` Dc-aviv (3) ev (4) Gi Aaxb D Avcw envj Kiv bv nq, Zvnv nBj Dnv evwZj nBe|
(6) GB avivq mybvg A_ h Kvb cKvii mybvg Afy nBe|
44| cwZMZ wewa (Procedural rules)|- (1) miKvi, iwRvi KZK aviv 43 Gi Aaxb Ave`bc
weePbvi Rb AbymiYxq cwZ wbaviYc~eK, wewa cYqb KwiZ cvwie|
(2) wewaZ weklZ wbgewYZ weavbmg~n _vwKe, h_v:(K)
Ave`b `vwLji cwZ, Ave`bi dig, Ave`bi welqe ev Abvb `wjj;
(L)
c`q wdm;
(M)
`wjj ciY Ges Dnv ciY e_Zvi djvdj;
(N)
mv-cgvY c`vbi dig I cwZ;
(O)
Kvb& cwiwwZZ bvbx AvekK nq Ges Kvb& cwiwwZZ Dnvi AvekKZv _vK bv;
(P)
Kvhaviv mswk cqvRbxq Kvb wKQz Kwievi mgq-mxgv wbaviY, Ges D mgq-mxgv AwZv
nBj ewaZ mgq-mxgv c`vb;
(Q)
iwRviK Kvb Ave`b ev Reve, (defence) weiwKi nIqv ev Dnvi viv mdj nIqvi
mvebv bv _vKv ev Dnv Abfve fzj aviYv mw Kwievi, A_ev cweavbi Aek cvjbxq kZ
cwZcvjb e_Zvi KviY, AvswkK ev m~Yfve, cZvLvb Kiv msv gZv c`vb;
(R)
eqi Rb (cost) RvgvbZ c`vbi gZv AcY;
(S)
Kvb Kvhaviv KZ`~i ch cKvk Kiv;
(T)
Kvb cK Ab ci eq wbevni Rb wb`k c`vb|
(3) iwRvi aviv 42 Gi Aaxb c` Ave`bi welq, weev`xK (respondent)bvbxi myhvM c`vb bv
Kwiqv, Kvb wmv c`vb Kwieb bv|
45| bvg cwieZbi Av`k (Order requiring name to be changed)|- (1) aviv 43 Gi Aaxb
Kvb Ave`b Abygvw`Z nBj, iwRvi wbwjwLZ Av`k c`vb Kwieb, h_vt80
(K)
cwZev`x KvvwbK eAvBbx bn, Ggb Kvb bvg Bnvi bvg cwieZbi Av`k c`vb, Ges
(L)
mKj cwZev`xK(A)
Dic cwieZb KvhKi KiZ ev KvhKi KivK mnR Kwievi wbwg Zvnvì gZvaxb
mKj c`c MnYi Rb Av`k c`vb, Ges
(Av)
Ggb Kvb c`c MnY ev AbygwZ c`vb bv Kwievi Rb Av`k c`vb hvnvi dj Ab
Kvb Kvvwb Kvb eAvBbx bvg wbewZ nBqv hvBZ cvi|
(2) eAvBbx bvg (offending name) ewjZ Ggb bvgK eySvBe hvnv Ave`bKvix KZK DwjwLZ
bvg, hvnvi mwnZ Ave`bKvixi mybvg RwoZ iwnqvQ ewjqv `vex Kiv nBqvQ, Gi mwnZ mv`ki dj(K)
aviv 42 Gi Aaxb Kvb wb`kbvi welqe nBZ cvi; ev
(L)
aviv 43 Gi Aaxb cybivq Kvb Ave`bi De NUvBZ cvi|
(3) hw` cwZev`x Kvvwbi bvg Av`k Abyhvqx wbavwiZ ZvwiLi ga cwieZb Kiv bv nq, Zvnv nBj
iwRvi D Kvvwbi Rb GKwU bZyb bvg wbaviY Kwiqv w`Z cvib|
(4) hw` iwRvi cwZev`x Kvvwbi Rb GKwU bZyb bvg wbaviY Kib, Zvnv nBj wZwb D wbaviYi
welq(K)
Ave`bKvix, Ges
(L)
cwZev`x-K
-bvwUk c`vb Kwieb|
(5) GB avivi Dk c~iYK, aviv 51 Gi weavb Abymvi Kvb Kvvwbi bvg cwieZb KvhKi Kwievi
ci D Kvvwbi bvg cwieZb nBe|
46| iwRvii wmvi wei Avcxj (AppealfromtheRegistrar'sdecision)|- (1) aviv 45

Gi Aaxb iwRvi KZK c` Kvb Av`k envj ev aviv 43 Gi Aaxb Kvb Ave`b evwZji wmvi wei
nvBKvU wefvMi Kvb GKK e Avcxj Kiv hvBe|
(2) Kvb Ave`b envj ivwLevi Kvb wmvi wei Avcxj bvwUk, iwRvi KZK c` cwZev`x
Kvvwbi bvg cwieZb msv Av`k DwjwLZ ZvwiLi c~e c`vb KwiZ nBe|
81
(3) hw` Kvb Ave`b envj ivwLevi Kvb wmvi wei Avcxj bvwUk c`vb Kiv nq, Zvnv nBj
iwRvi KZK c` Av`kwU wMZ _vwKe|
(4) hw` nvBKvU wefvM Avcxj(K)
iwRvi KZK c` Ave`b envj ivwLevi wmv wbwZ Ki, ev
(L)
iwRvi KZK c` Ave`b evwZji wmv evwZj Ki, -
Zvnv nBj Av`vjZ gZ, iwRvi KZK c` Av`k cwZcvjbi Rb ZvwiL wbaviY, wmvi Rb
welqwU iwRvii wbKU cvVvbv ev iwRvi c`vb KwiZ cvib Ggb Kvb wbaviY ev Av`k c`vb Kwieb|
(5) hw` Av`vjZ cwZev`x Kvvwbi Rb GKwU bZyb bvg wbaviY Kib, Zvnv nBj Av`vjZ D wbaviYi
welq Avcxji cMYK bvwUk c`vb Kwieb|
47| wevwKi Z_, BZvw` msv weavb (Provisionofmisleadinginformationetc)|- (1) hw`

iwRvii wbKU Bnv cZxqgvb nq h, Kvb wbw` bvg Kvb Kvvwbi wbebi Rb wevwKi Z_ c`vb Kiv
nBqvQ, Zvnv nBj iwRvi D KvvwbK Bnvi bvg cwieZbi Rb wb`k c`vb KwiZ cvib|
(2) Dc-aviv (1) G DwjwLZ wb`k(K)
D bvg Kvvwbi wbebi 05 (cuvP) ermii ga c`vb KwiZ nBe, Ges
(L)
Kvvwb KZK Bnvi bvg cwieZbi mgqmxgv wbaviY Kwiqv wè|
(3) cwZev`x KZK Kvb Ave`bi cwZ iwRvi, Kvvwb KZK Bnvi bvg cwieZbi mgqmxgv
cybivq ewi wb`k c`vb KwiZ cvib, Ze c~ei wbavwiZ mgqmxgv mgv nBevi c~e D wb`k c`vb KwiZ
nBe|
(4) GB avivi Aaxb hKvb wb`k wjwLZ nBZ nBe|
(5) hw` Kvb Kvvwb GB avivi Aaxb c` Kvb wb`k cwZcvjb e_ nq, Zvnv nBj(K) Kvvwb, Ges
(L) KZe cvjb e_ Kvvwbi cZK KgKZv,
-KZK GKwU Aciva msNwUZ nBqvQ ewjqv MY nBe|
GZ`yk Kvvwbi GKRb Qvqv cwiPvjK D Kvvwbi GKRb KgKZv ewjqv MY nBe|
82
(6) GB avivi Aaxb Kvb ew Aciva msNUb Kwij wZwb D Acivai Rb Ab~a 5000 (cvuP nvRvi)
UvKv A_`, Ges AenZ jsNbi cwZw`bi Rb Ab~a 300 (wZbkZ) UvKv A_` `bxq nBeb|
48| KgKvi wevwKi aviYv (Misleading indication of activities)|- (1) hw` iwRvii
weePbvq Kvb wbewKZ Kvvwbi bvg Ggb nq h, D bvg Bnvi KgKvi cKwZ mK Ggb wevwKi aviYv
mw Kwie h, Dnvi dj RbmvaviYi wZ nBZ cvi, Zvnv nBj iwRvi D KvvwbK Bnvi bvg cwieZbi
wb`k c`vb KwiZ cvib|
(2) Dc-aviv (1) Gi Aaxb c` wb`k wjwLZ nBZ nBe|
(3) Dc-aviv (1) Gi Aaxb c` wb`k c`vbi ZvwiL nBZ 06 (Qq) mvni ga A_ev iwRvi KZK
Abygvw`Z mgqmxgvi ga D wb`k cwZcvjb KwiZ nBet
Ze kZ _vK h, Dc-aviv (4) Gi Aaxb Kvb Ave`b nvBKvU wefvM `vwLj Kiv nBj D wb`k
chvR nBebv|
(4) Dc-aviv (1) Gi Aaxb c` wb`k cvBevi ZvwiL nBZ 03 (wZb) mvni ga Kvvwb D wb`k
evwZji Rb nvBKvU wefvM Ave`b KwiZ cvwie|
(5) nvBKvU wefvM Dc-aviv (1) Gi Aaxb c` wb`k evwZj ev wbwZ KwiZ cvwie, Ges hw` D
wb`k wbwZ Kiv nq, Zvnv nBj nvBKvU wefvM D wb`k cwZcvjbi mgqmxgv wbaviY Kwiqv wè|
(6) GB avivi Aaxb c` Kvb wb`k Kvb Kvvwb cwZcvjb e_ nBj, D Kvvwb Ab~a 5000
UvKv A_`, Ges AenZ jsNbi cwZw`bi Rb Ab~a 300 UvKv A_` `bxq nBeb|
49| bvg cwieZb (Changeofname)|- (1) Kvb Kvvwb Bnvi bvg(K)
wekl wmv viv aviv 50, ev
(L)
Kvvwbi msNwewaZ ewYZ Ab Kvb cwZZ aviv 50,
-cwieZb KwiZ cvi|

(2) Kvb Kvvwbi bvg wbwjwLZ cwZZI cwieZb nBZ cvi, h_vt(K)
aviv 45 Gi Aaxb iwRvi KZK Kvb bZyb bvg wbaviY viv;

83
(M)
(3)
aviv 46 Gi Aaxb Av`vjZ KZK Kvb bZyb bvg wbaviY viv|
msLv Mwi kqvi nvvii cvei cwZ cwiPvjKMY Kvvwbi bvg cwieZbi Abyiva
KwiZ cvwie|
50| wekl wmv viv Ges msNwewaZ ewYZ cwZZ bvg cwieZb (Changeofnamebyspecial
resolutionandbymeansprovidedinarticle)|- (1) Kvb Kvvwb wekl wmv viv Bnvi bvg cwieZb
mZ nBj, D Kvvwb iwRvii wbKU bvwUk c`vb Kwie|
(2) wekl wmv viv Kvb Kvvwbi bvg cwieZb Kvb NUbv msNwUZ nBevi kZmvc Kiv nBj, D
cwieZbi welq iwRviK c` bvwUk(K)
cwieZbwU kZmvc, Bnvi DjL, Ges
(L)
D NUbv msNwUZ nBqvQ wKbv Bnvi DjL,

-KwiZ nBe|
(3) hw` bvwUk DjL Kiv nq h, D NUbv msNwUZ nq bvB, Zvnv nBj(K)
cybivq bvwUk bv cvIqv ch, aviv 47 Gi Aaxb iwRvi Kvb Kvhg MnY Kwieb
bv,
(L)
hw` D NUbv msNwUZ nq, Zvnv nBj Kvvwb, D NUbv DjLc~eK, iwRviK
bvwUk c`vb Kwie, Ges
(M)
iwRvi bvwUk DwjwLZ weewZK GZ`&welq chv cgvb wnmve wbfi KwiZ cvib|
(4) Kvb Kvvwbi msNwewaZ ewYZ cwZZ Bnvi bvg cwieZbi (K)
Kvvwbi bvg cwieZbi 15 (cbi) w`bi ga D Kvvwb iwRvii wbKU bvwUk

c`vb Kwie, Ges
(L)
D bvwUki mwnZ GB gg GKwU weewZ c`vb KwiZ nBe h, Kvvwbi msNwewaZ

ewYZ cwZZ Bnvi bvg cwieZb Kiv nBqvQ|
84
51| bvg cwieZbt wbeb Ges bZyb wbMwgZKiY mvwUwdKU Bmy (Change of name: registration
and issue of new certificate of incorporation)|- (1) iwRvi KZK Kvb Kvvwbi bvg cwieZbi
bvwUk cvBevi GB avivi weavb chvR nBe|
(2) hw` iwRvi GB gg m nb h,(K)
bZyb bvgi GB AvBbi Pvwn`vmg~n c~iY Kiv nBqvQ, Ges
(L)
bvg cwieZbi Kvvwbi msNwewai Pvwn`vmg~n c~iY Kiv nBqvQ,

-Zvnv nBj iwRvi c~eeZx bvgi j bZyb bvg iwRvi Afy Kwieb|
85
Ask-5
Kvvwbi icvi Ges cybtwbeb
(ConversionofCompaniesandReRegistration)
Aavq-1
ghv`vi cwieZb
(AlterationofStatus)
52| cybtwbebi gvag ghv`vi cwieZb (Alteration of status by reregistration)|- (1) GB

Aski weavb Abymvi Kvb Kvvwb cybtwbebi gvag(K)
cvBfU Kvvwb nBZ cvewjK KvvwbZ;
(L)
cvewjK Kvvwb nBZ cvBfU KvvwbZ;
(M)
cvBfU mxwgZ`vq Kvvwb nBZ AmxwgZ`vq KvvwbZ;
(N)
AmxwgZ`vq cvBfU Kvvwb nBZ mxwgZ`vq KvvwbZ;
(O)
cvewjK Kvvwb nBZ AmxwgZ`vq cvBfU KvvwbZ;
-Bnvi ghv`vi cwieZb KwiZ cvwie|

(2) GB avivi Aaxb Kvb Kvvwbi icvi Ges cybtwbeb, icvii c~e D Kvvwb KZK ev c
MnxZ ev mvw`Z Kvb FY, `vqeZv, evaevaKZv ev PywK cfvevw^Z Kwiebv Ges D FY, `vqeZv,
evaevaKZv Ges Pyw Ggbfve KvhKi nBe, hb D wbeb Kiv nqwb|
Aavq-2
cvBfU KvvwbK cvewjK KvvwbZ icvi
(Privatecompanybecomingpublic)
53| cvewjK Kvvwb wnmve cvBfU Kvvwbi cybtwbeb (Reregistrationofprivatecompany

as public)|- (1) Kvb cvBfU Kvvwb, mxwgZ`vq ev AmxwgZ`vq hvnv nDK, kqvi viv mxwgZ`vq cvewjK
Kvvwb wnmve cybtwbewZ nBZ cvwie, hw` D Kvvwb-
86
(K)
Dic cybtwbebi Dk GKwU wekl wmv MnY Kwiqv _vK,
(L)
GB avivq DwjwLZ kZmg~n c~iY Kwiqv _vK, Ges
(M)
aviv 54 Gi weavb Abymvi wbwjwLZ `wjjvw`mn cybtwbebi Rb Kvb Ave`b

iwRvii wbKU Kwiqv _vK, h_vt(A)
D aviv Abyhvqx cqvRbxq Abvb `wjj, Ges
(Av)
mwZ msv GKwU weewZ|
(2) kZwj wbict(K)
Kvvwbi GKwU kqvi g~jab _vwKZ nBe;
(L)
Kvvwb Bnvi kqvi g~jabi welq aviv 54 Gi kZmg~n c~iY KwiqvQ;
(M)
Kvvwb Bnvi bxU mwi welq aviv 55 Gi kZmg~n c~iY KwiqvQ;
(N)
aviv 56 Gi weavb chvR nBj, Kvvwb D avivq DwjwLZ kZmg~n c~iY KwiqvQ;
Ges
(O)
Kvvwb AmxwgZ`vq Kvvwb wnmve BwZc~e cybtwbewZ nqwb|
(3) Kvvwb cvewjK Kvvwb wnmve icvii Rb(K) Bnvi bvg, Ges
(L) Bnvi msNwewa-Z
-cqvRbxq cwieZb Kwie|
(4) Kvvwb AmxwgZ`vq nBj, kqvi viv mxwgZ`vq Kvvwb wnmve icvii Rb Bnvi msNwewaZ
cqvRbxq cwieZb Kwie|
54| kqvi g~jabi kZmg~n (Requirementsastosharecapital)|- (1) cvewjK Kvvwb

wnmve cybtwbebi Rb wekl wmv MnYi mgq wbwjwLZ kZmg~n c~iY KwiZ nBe, h_vt(K)
Kvvwbi eUbKZ kqvi g~jabi bvwgK g~j (nominal value) Abygvw`Z b~bZg kqvi
g~jabi Kg nBebv;
87
(L)
Kvvwbi eUbKZ cZK kqvi Kgc D kqvii bvwgK g~ji GK-PZy_vsk Ges D
kqvii Dci Kvb wcwgqvgi m~Y cwikvwaZ nBZ nBe;
(M)
hw` Kvvwbi Kvb kqvi ev Dnvi Dci Kvb wcwgqvg, Kvb ew KZK c` GBic cwZkwZi
gvag m~Y ev AvswkK cwikvwaZ nBqv _vK h, D ew ev Ab Kn, Kvvwbi ev Ab Kvb
ewi Rb hvnvB nDK bv Kb, Kvb KvR Kwie ev mev c`vb Kwie, Zvnv nBj D cwZkwZ
mv`b KwiZ nBe ev Ab_vq AevnwZ c`vb KwiZ nBe;
(N)
hw` kqvimg~n bM` UvKv eZxZ Bnvì bvwgK g~j ev Bnvì Dci Kvb wcwgqvgi wfwZ
m~Y ev AvswkK cwikvwaZ wnmve eUb nBqv _vK Ges D eUbi g~j wnmve Kvvwbi cwZ
Kvb cwZkwZ c`vb Kwiqv _vK (`dv (M) chvR nq, Ggb kqvi eZxZ), Zvnv nBj(A)
D cwZkwZ mv`b KwiZ nBe ev Ab_vq AevnwZ c`vb KwiZ nBe,
(Av)
Kvvwb KZK wekl wmv MnYi 05 (cuvP) ermii ga D cwZkwZ mv`b

KwiZ nBe gg Kvvwb Ges KwZcq ewi ga GKwU Pyw mv`b KwiZ nBe|
(2) Dc-aviv (1) Gi `dv (L), (M) I (N) Gi kZmg~n c~iY Kiv nBqvQ wKbv Zv wbaviYi Dk
c~iYK, KgPvixì Kvb kqvi xg Abymvi eUbKZ kqvii KviY mswk Kvvwb, Kej GB Dc-avivi
, cvewjK Kvvwb wnmve cybtwbewZ nBZ Dc-aviv (1) (L) Gi Aaxb (Ze Ab_vq bn) evwiZ
(precluded) nBe|
(3) Dc-aviv (2) Gi Aaxb AMvnKZ (disregarded) kqvi, Dc-aviv (1) (K) Gi Dk c~iYK,
eUbKZ kqvi g~jabi Ask ewjqv MY nBebv|
(4) Kvb Kvvwb cvewjK Kvvwb wnmve cybtwbewZ Kiv hvBebv, hw` iwRvii wbKU cZxqgvb nq
h,(K)
Kvvwb Bnvi kqvi g~jab nvm Kwievi wmv MnY KwiqvQ,
(L)
kqvi g~jab nvmi KviY Kvvwbi eUbKZ kqvi g~jab Abygvw`Z b~bZg kqvi g~jab nBZ
Kg nBqv wMqvQ ev Kg nBqv hvBe|
55| bxU mwi kZmg~n (Requirementsastonetassets)|- (1) cvewjK Kvvwb wnmve

cybtwbebi Rb Ave`bKvix KvvwbK wbwjwLZ `wjjmg~n msMn KwiZ nBe, h_vt
88
(K)
iwRvii wbKU Ave`bc `vwLji ZvwiLi c~eeZx AbwaK 07 (mvZ) gvmi ga cZKZ
GKwU evjm mxU,
(L)
D evjm mxU Gi Dci Kvvwbi wbixK KZK cZKZ GKwU kZnxb cwZe`b
(unqualifiedreport),
(M)
Kvvwbi wbixKi gZ evjm mxU cZi ZvwiL D Kvvwbi bxU mwi cwigvY Bnvi
ZjeKZ kqvi g~jab Ges AeUbhvM wiRvfi mgw nBZ Kg bn, GB gg Kvvwbi wbixK
KZK c` GKwU wjwLZ weewZ|
(2) evjm mxU cZi ZvwiL Ges cybtwbebi Rb iwRvii wbKU `vwLjKZ Ave`bi ZvwiLi
ga, Kvvwbi bxU mwi cwigvY Bnvi ZjeKZ kqvi g~jab Ges AeUbhvM wiRvfi mgw nBZ Kg nBqv
hvq, Kvvwbi Ggb Kvb Avw_K Aevi cwieZb Kiv hvBebv Ges GZ`&welq Kvvwbi wbixK I eevcbv
cwiPvjKi h_ ^vi GKwU NvlYv `vwLj KwiZ nBe|
(3) Dc-aviv (1) (L) G DwjwLZ kZnxb cwZe`b (unqualifiedreport) A_(K)
hw` Kvb evjm mxU Kvvwbi Kvb A_ ermii Rb cZ Kiv nq, Zvnv nBj
wbixKi gZ iZc~Y ewk (materialqualification)eZxZ, D evjm mxU
GB AvBbi kZmg~n Abyhvqx mwVKfve cyZ Kiv nqQ, gg DwjwLZ Kvb cwZe`b;
(L)
hw` Kvb evjm mxU Kvvwbi Kvb A_ ermii Rb cZ Kiv bv nq, Zvnv nBj
wbixKi gZ iZc~Y ewk (materialqualification)eZxZ, D evjm mxU
Kvvwbi Kvb A_ ermii Rb cZ Kiv nBj GB AvBbi h mKj weavb chvR
nBZ, D weavbmg~n Abyhvqx mwVKfve cZ
Kiv nqQ, gg DwjwLZ Kvb cwZe`b|
(4) Kvvwbi Kvb A_ ermii Rb cZ Kiv nqwb, Ggb evjm mxUi Dci wbixKi Kvb
cwZe`bi , D welqi Rb cqvRbxq cwieZbmn GB AvBbi weavbmg~n chvR nBe|
(5) Dc-aviv (3) Gi Dk c~iYK, Kvb ewk (qualification)iZc~Y (material)nBe, hw` bv
wbixK Zvnvi cwZe`b Bnv DjL Kib h, evjm mxUi ZvwiL Kvvwbi bxU mwi cwigvY Bnvi ZjeKZ
kqvi g~jab Ges AeUbhvM wiRvfi mgw nBZ Kg wKbv Zv wbaviYi Dk (Kvvwbi evjm mxUi
idvim Abyhvqx), ewkwUi (qualification)welqe iZc~Y bn|
(6) GB Ask bxU mw (net assets) Ges AeUbhvM wiRvf (undistributable reserves)
A_ aviv ---- (cvewjK Kvvwb KZK bxU mw eUbi Dci evav-wbla (net asset restriction on
distributionsbypubliccompanies)) G h A_ eeZ nBqvQ, mB A_ eeZ nBe|
89
56| bM` UvKv wenxb g~ji [noncashconsideration]Rb bZyb (Recent) kqvi eUb (Recent
allotmentofsharesfornoncashconsideration)|- (1) GB aviv wbwjwLZ chvR nBe, h_vt(K)
Kvvwb KZK
aviv 55 Gi weavb Abyhvqx cqvRbxq evjm mxU c Zi ZvwiL Ges cvewjK
Kvvwb wnmve cybtwbebi Rb Kvvwb KZK wekl wmv MnYi ZvwiLi ga kqvi
eUbi , Ges
(L)
kqvimg~n bM` UvKv eZxZ Bnvì bvwgK g~j ev Bnvì Dci Kvb wcwgqvgi wfwZ m~Y ev
AvswkK cwikvwaZ wnmve eUbi |
(2) cvewjK Kvvwb wnmve cybtwbebi Rb Kvvwb KZK `vwLjKZ Kvb Ave`b iwRvi weePbv
Kwieb bv, hw` bv kqvi eUb(K)
Kvb kqvi wewbgq (Dc-aviv (3) nBZ (5) `Lyb), ev
(L)
Ab Kvb Kvvwbi mwnZ GKxf~Z nIqvi cvei mwnZ (Dc-aviv (6) `Lyb),
-mKhy nq|
(3) Kvb kqvi eUb Kvb kqvi wewbgqi mwnZ mwKZ nBe, hw`(K)
kqvimg~n Ggb GKwU e`ve Abyhvqx ewUZ nq, hvnvi Aaxb eUbKZ kqvii Rb c` g~ji
m~Y ev AvswkK(A)
Ab Kvvwbi kqvimg~n ev Kvb wekl kYxi kqvi, kqvi eUbKvix Kvvwbi

AbyK~ j vbvi, ev
(Av)
Ab Kvvwbi kqvimg~n ev Kvb wekl kYxi kqvi evwZj,

-Gi gvag c`vb Kiv nq; Ges
(L)
kqvi eUb msv e`ve AskMnYi wbwg mswk Ab Kvvwbi mKj kqvi nvvi, ev
h Kej Kvb wekl kYxi kqvii Rb e`ve chvR nq, m D Kvvwbi D
kYxi mKj kqvinvviì Rb eUb Dby nBqv _vK|
(4) Dc-aviv (3) Gi Dk c~iYK, Kvb ew Kvb kqvii aviK wKbv, Zvnv wbaviYi
wbwjwLZ kqvimg~n AMvn KwiZ nBe, h_vt(K)
kqvi eUbKvix Kvvwb ev Bnvi gbvbxZ Kvb ew KZK aviYKZ kqvi;

90
(L)
(A) kqvi eUbKvix Kvvwbi wbqYKvix Kvvwb ev Bnvi gbvbxZ Kvb ew KZK aviYKZ
kqvi;
(Av) kqvi eUbKvix Kvvwbi Aaxb Kvvwb ev Bnvi gbvbxZ Kvb ew KZK aviYKZ
kqvi;
(B)
ev
kqvi eUbKvix Kvvwbi wbqYKvix Kvvwbi Aaxb Kvvwb ev Bnvi gbvbxZ Kvb ew
KZK aviYKZ kqvi|
(5) Kvb kqvi eUb Kvb kqvi wewbgqi mwnZ mwKZ wKbv Zvnv wbaviYi Dk, h e`ve
Abyhvqx D kqvimg~n ewUZ nBqvQ, D e`ve kqvi eUbKvix Kvvwb KZK Ab Kvvwbi kqvi ev Kvb
wekl kYxi eUb msv Bmy Afy nIqv ev bv nIqv msv welqwU AcvmwK nBe|
(6) bM` UvKvq cwikva nDK ev bv nDK, hw` mswk Kvvwb Bnvi kqvimg~n ev Abvb wmwKDwiwUR Ab
Kvvwbi kqvinvviì wbKU Bmyi wewbgq D Kvvwbi mKj mw Ges `vq-`vwqZ AwaMnYi cve Ki,
Zvnv nBj D Ab Kvvwbi mwnZ GKxKiYi GKwU cve _vwKe|
Ab Kvvwb (Anothercompany) A_ hKvb wbMwgZ msv Afy nBe|
eUbKZ Kvb kqvii g~ji , hKvb cwigvY nDK, eUbKZ kqvi ev D kqvii Dci
Kvb wcwgqvg cwikvai Rb eeZ Kvvwbi wiRvf wnmve RgvKZ Kvb A_ Af
y nBebv;
(L)
e`ve (arrangement) A_ hKvb Pyw, xg ev e`ve, Ges GB AvBbi Ask 15 Gi

weavb (Avcvl, e`ve Ges GKxKiY (Compromise, Arrangements and
Amalgamation)) Abymvi Abygvw`Z Kvb e`veI Bnvi Afy nBe|
57| Ave`bc Ges mshy KvMRvw` (Application and accompanying documents)|- (1)
cvewjK Kvvwb wnmve cybtwbebi Rb Ave`bci mwnZ wbwjwLZ KvMRmg~n _vwKZ nBe, h_vt(K)
GB AvBbi Aaxb bvg msv kZmg~n Abymvi cybtwbebi Kvvwbi cvweZ bvg
msv GKwU weewZ;
(L)
mwPe wenxb Kvvwbi , Kvvwbi cvweZ mwPe msv GKwU weewZ (aviv 60 `Lyb)|
(2) Ave`bci mwnZ wbwjwLZ KvMRvw` mshy _vwKZ nBe, h_vt91
(K)
iwRvii wbKU BwZga Kvb Kwc AMMvgx Kiv bv nBj, Kvvwb, cvewjK Kvvwb wnmve
cybtwbewZ nBe gg MnxZ wekl wmvi GKwU Kwc;
(L)
cvweZ mskvwaZ AvKvi Kvvwbi msNwewai GKwU Kwc;
(M)
evjm mxU Ges aviv 55(1) G DwjwLZ Abvb `wjji Kwc Ges
(N)
hw` aviv 56 Gi weavb chvR nq, Zvnv nBj Dcaviv (2) (K) Gi Aaxb g~jvqb cwZe`b, hw`
_vK, Gi GKwU Kwc|
(3) GB Aski Aaxb cvewjK Kvvwb wnmve cybtwbebi Rb chvR kZmg~n gb bIqv msv
weewZ, Ave`bci mwnZ `vwLjKZ mwZ msv weewZ nBe|
(4) mswk Kvvwb cvewjK Kvvwb wnmve cybtwbewZ nBevi AwaKvixi welq mwZ msv weewZK
iwRvi, chv mv wnmve MnY KwiZ cvib|
58| cvweZ mwPei weewZ (Statement of proposed secretary)|- (1) h ew ev ewMY

Kvvwbi mwPe ev hyM-mwPe nBeb, Kvvwbi cvweZ mwPei weewZZ Zvnvì weeiY _vwKZ nBe|
(2) Ask 7 Gi weavb Abymvi Kvvwbi mwPe msv iwRvi DwjwLZ nBe Ggb weeiY, cqvRbxq
weeiY nBe|
(3) Kvvwbi mwPe ev hyM-mwPe wnmve DwjwLZ cZK ew KZK gZ, mwPe ev hyM-mwPe wnmve
KvR Kwievi welq c` mwZ weewZZ DwjwLZ _vwKZ nBe|
Kvb dvgi mKj Askx`vii Kvvwbi hyM-mwPe nIqvi , mKji c GKRb Askx`vi mwZ c`vb
KwiZ cvib|

reregistration)|- (1) Kvb Kvvwb KZK cvewjK Kvvwb wnmve cybtwbebi Rb `vwLjKZ Ave`bci
wfwZ hw` iwRvi GB gg m nb h, D Kvvwb cybtwbewZ nBevi AwaKvix, Zvnv nBj D Kvvwb
Z`&vbymvi cybtwbewZ nBe|
(2) weeP welq DZ
y cwiwwZi cwZ iwRvi cwiewZZ wbMwgZKiY mvwUwdKU Bmy Kwieb|
92
(3) wbMwgZKiY mvwUwdKU Bmyi ZvwiL Ges Bnv DjL _vwKZ nBe h, Bnv cybtwbebi Bmy
Kiv nBqvQ|
(4) mvwUwdKU Bmyi cwZ(K)
Kvvwb mvwUwdKU Bmyi KviY cvewjK KvbxZ icvwiZ nBe;
(L)
Kvvwbi bvg I msNwewaZ KZ cwieZb KvhKi nBe, Ges
(M)
h Ave`bc Kvb weewZ iwnqvQ, m D weewZZ Kvvwbi mwPe ev hyMmwPe wnmve DwjwLZ ew ev ewMY Zvnvì D c` wbqvM cvBqvQb ewjqv MY
nBe|
(5) GB avivi Aaxb c` mvwUwdKU cybtwbebi chvR GB AvBbi kZmg~n c~iY nIqvi welq
P~ov cgvY nBe|
Aavq-3
cvewjK KvvwbK cvBfU KvvwbZ icvi
(Publiccompanybecomingprivate)
60| cvBfU mxwgZ`vq Kvvwb wnmve cvewjK Kvvwbi cybtwbeb (Reregistration of public
companyasprivatelimitedcompany)|- (1) Kvb cvewjK Kvvwb cvBfU mxwgZ`vq Kvvwb wnmve
cybtwbewZ nBZ cvwie, hw` D Kvvwb(K)
(L)
(M)
aviv 68 Gi weavb Abymvi wbwjwLZ `wjjvw`mn cybtwbebi Rb GKwU Ave`b

iwRvii wbKU Kwiqv _vK, h_vt(A)
(Av)
mwZ msv GKwU weewZ|
(2) kZwj wbict93
(K)
h wmv evwZji Rb aviv 61 Gi Aaxb Kvb Ave`b Kiv
nqwb,
m(A)
wmv mwZ c`vb ev Dnvi c fvU c`vbKvix m`mi msLv hvnv nDK bv
Kb, Dic Kvb Ave`b Kiv hvBebv, ev
(Av)
(L)
D Ave`b Kwievi mgqmxgv AwZv nBqv wMqvQ;
h Dic Ave`b Kiv nBqvQ (A)
wK D Ave`b cZvnviKiv nBqvQ, ev;
(Av)
Ges D wmvK wbwZ Kwiqv Kvb Av`k c`vb Kiv nBqvQ Ges D
Av`ki GKwU Kwc iwRvii wbKU nvi Kiv nBqvQ|
(3) Kvvwb Kvb kqvi viv ev gZ, MvivwU viv mxwgZ`vq cvBfU Kvvwb wnmve
icvii
Rb(K) Bnvi bvg, Ges

(L) Bnvi msNwewa-Z
61| wbeb evwZji Rb Av`vjZi wbKU Ave`b (Applicationtocourttocancelresolution)|(1) h Kvb cvBfU mxwgZ`vq Kvvwb wnmve cybtwbebi Rb Kvb cvewjK Kvvwb KZK Kvb wekl
wmv MnxZ nBqvQ, m D wmv evwZji Rb wbwjwLZ ewMY Av`vjZi wbKU Ave`b KwiZ cvwie,
h_vt-
(K)
URvix kqvi wnmve Kvvwb KZK aviYKZ kqvi eZxZ Bnvi BmyKZ kqvi g~jab ev BmyKZ
kqvi g~jabi Kvb kYxi bvwgK g~ji 5% Gi Kg bn, Ggb kqvinvviMY;
(L)
hw` Kvvwb kqvi viv mxwgZ`vq Kvvwb bv nq, Zvnv nBj, Bnvi 5% Gi Kg bn Ggb
m`mMY;
(M)
Kvvwbi Kgc 50 Rb m`m KZK|
94
(2) wekl wmv MnYi 28 (AvUvk) w`bi ga Ave`b KwiZ nBe Ges D Ave`b Kwievi AwaKvix
ewMYi c Zvnvì KZK GZ`yk wbqvMcv GK ev GKvwaK ew D Ave`b KwiZ cvwie|
(3) Ave`bi Dci bvbx MnY Kwiqv, Av`vjZ wmv evwZj ev wbwZ Kwie|
(4) Av`vjZ wbwjwLZ Av`k c`vb KwiZ cvwie, h_vt(K)
hic Dchy gb Kwie mBic kZvaxb Av`k c`vb KwiZ cvwie;
(L)
hw` Dchy gb Ki, Zvnv nBj Av`vjZ wfbgZ cKvkKvix m`mì ^v_ qi Rb,
Av`vjZi mw mvc, Kvb e`ve Kwievi Dk Kvhg wMZ KwiZ cvwie;
(M)
`dv (L) G DwjwLZ Kvb e`ve mnRxKiY ev KvhKi Kwievi Rb Av`vjZ hic
myweavRbK gb Kwie, mBic wb`k ev Av`k c`vb KwiZ cvwie|
(5) hw` Dchy gb Ki, Zvnv nBj Av`vjZ(K)
Kvvwb KZK Bnvi Kvb m`mi kqvi q Ges mB Abymvi Kvvwbi g~jab nvmi
Rb Av`k c`vb KwiZ cvwie; Ges
(L)
D weavbi djkwZZ Kvvwbi msNwewaZ cqvRbxq cwieZbi Av`k c`vb KwiZ

cvwie|
(6) hw` Dchy gb Ki, Zvnv nBj Av`vjZ Zvnvi AbygwZ eZxZ Kvvwb KZK Bnvi msNwewaZ Kvb
ev Kvb mywbw` mskvab bv Kwievi Av`k c`vb KwiZ cvwie|
62| Av`vjZi wbKU KZ Ave`b ev c` Av`k mK iwRvii wbKU bvwUk c`vb (Notice to
registrarofcourtapplicationororder)|- (1) aviv 61 Gi Aaxb Kvb Ave`b Kwievi ci, Ave`bKvix ev
Zvnvì c Ave`b Kwievi Rb gbvbxZ ew KZK ZrYvr iwRvii wbKU bvwUk c`vb KwiZ nBe Ges
Ave`bi bvwUk Rvix msv Av`vjZi wewai Kvb weavb jsNb bv Kwiqv D bvwUk c`vb KwiZ nBe|
(2) Dc-aviv (1) G DwjwLZ bvwUk Rvix nBevi ci, Kvvwb KZK ZrYvr iwRvii wbKU bvwUk
c`vb KwiZ nBe|
(3) Ave`bi Dci Av`vjZ KZK c` Av`ki 15 (cbi) w`bi ga, ev Av`vjZ KZK hKvb mgq
wb`wkZ mgqi ga Kvvwb D Av`ki GKwU Kwc iwRvii wbKU ciY Kwie|
(4) hw` Kvb Kvvwb Dc-aviv (2) ev (3) Gi weavb cwZcvjb e_ nq, Zvnv nBj95
(K)
D Kvvwb, Ges
(L)
e_Zvi Rb `vqx Kvvwbi cZK KgKZv,

-KZK Aciva msNwUZ nBe|
(5) GB avivi Aaxb Kvb Aciva `vlx ew Ab~a -------- UvKv A_` Ges AevnZ jsNbi
cwZw`bi Rb ----------A_` `bxq nBeb|
cvBfU mxwgZ`vq Kvvwb wnmve cybtwbebi Rb Ave`bci mwnZ cybtwbebi ci Kvvwbi cvweZ bvg
msv GKwU weewZ _vwKZ nBe|
(2) Ave`bci mwnZ wbwjwLZ KvMRvw` mshy _vwKZ nBe, h_vt(K)
Aavq -------- Gi Aaxb iwRvii wbKU BwZga Kvb Kwc AMMvgx Kiv bv nBj,
Kvvwb, cvBfU mxwgZ`vq Kvvwb wnmve cybtwbewZ nBe gg MnxZ wekl
wmvi GKwU Kwc;
(L)
cvweZ mskvwaZ AvKvi Kvvwbi msNwewai GKwU Kwc|
(3) GB Aski Aaxb cvBfU mxwgZ`vq Kvvwb wnmve cybtwbebi Rb chvR kZmg~n gb bIqv
msv weewZ, Ave`bci mwnZ `vwLjKZ mwZ msv weewZ nBe|
(4) mswk Kvvwb cvBfU mxwgZ`vq Kvvwb wnmve cybtwbewZ nBevi AwaKvixi welq mwZ msv
weewZK iwRvi, chv mv wnmve MnY KwiZ cvib|
64| cybtwbebi wbMwgZKiY mvwUwdKU Bmy (Issueofcertificateofincorporationon

reregistration)|- (1) Kvb Kvvwb KZK cvBfU mxwgZ`vq Kvvwb wnmve cybtwbebi Rb `vwLjKZ
Ave`bci wfwZ hw` iwRvi GB gg m nb h, D Kvvwb cybtwbewZ nBevi AwaKvix, Zvnv nBj
D Kvvwb Z`vbymvi cybtwbewZ nBe|
(2) weeP welq DyZ cwiwwZi cwZ iwRvi cwiewZZ wbMwgZKiY mvwUwdKU Bmy Kwieb|
Kiv nBqvQ|
96
Kvvwb mvwUwdKU Bmyi KviY cvBfU mxwgZ`vq KvbxZ icvwiZ nBe;
(L)
Kvvwbi bvg I msNwewaZ KZ cwieZb KvhKi nBe|
P~ov cgvY nBe|
Aavq-4
cvBfU mxwgZ`vq KvvwbK AmxwgZ`vq KvvwbZ icvi
(Privatelimitedcompanybecomingunlimite)
65| AmxwgZ`vq Kvvwb wnmve cvBfU mxwgZ`vq Kvvwbi cybtwbeb (Reregistration of

private limited company as unlimited)|- (1) Kvb cvBfU mxwgZ`vq Kvvwb AmxwgZ`vq Kvvwb
wnmve cybtwbewZ nBZ cvwie, hw`(K)
Dic cybtwbebi Dk Kvvwbi mKj m`m mwZ c`vb Kwiqv _vK,
(L)
(M)
aviv ------ (Ave`bc Ges mshy KvMRvw`) Gi weavb Abymvi wbwjwLZ `wjjvw`mn
cybtwbebi Rb GKwU Ave`b iwRvii wbKU Kwiqv _vK, h_vt(A)
(Av)
mwZ msv GKwU weewZ|
(2) cybtwbebi kZ nBj mswk Kvvwb BwZc~e mxwgZ`vq Kvvwb wnmve cybtwbewZ nqwb|
(3) Kvvwb Bnvi bvg Ges msNwewaZ cqvRbxq cwieZb Kwie, hw`(K)
D Kvvwbi Kvb AmxwgZ`vq Kvvwb wnmve icvii Rb D cwieZb cqvRbxq

nBqv _vK; Ges
97
(L)
D Kvvwb KZK
Kvb kqvi g~jab ivwLevi , kqvi g~jab iwnqvQ Ggb Kvb
AmxwgZ`vq KvvwbZ icvii Rb hw` D cwieZb cqvRbxq nBqv _vK|
(4) GB avivi Dk c~iYK(K)
Kvvwbi Kvb m`mi `DwjqvZi KviY Zvnvi jvwfwl Uvw Kvvwbi

AmxwgZ`vq Kvvwb wnmve icvii welq mwZ c`vb Kwievi AwaKvix nBe; Ges
(L)
Kvvwbi Kvb gZ m`mi ewMZ cwZwbwa D gZ m`mi c mwZ c`vb KwiZ

cvwie|
AmxwgZ`vq Kvvwb wnmve cybtwbebi Rb Ave`bci mwnZ cybtwbebi ci Kvvwbi
cvweZ bvg
msv GKwU weewZ _vwKZ nBe|

Kvb AmxwgZ`vq Kvvwb wnmve wbebi Rb Kvvwb KZK

c` wbavwiZ mwZ
dig D Kvvwbi mKj m`m KZK ev Zvnvì c Kvb ew KZK cgvYxKZ
nBZ nBe;
(L)
(3) GB Aski Aaxb AmxwgZ`vq mxwgZ`vq Kvvwb wnmve cybtwbebi Rb chvR kZmg~n gb
bIqv msv weewZ, Ave`bci mwnZ `vwLjKZ mwZ msv weewZ nBe|
(4) weewZZ wbwjwLZ welqwj DjLc~eK Kvvwbi cwiPvjKMY KZK GKwU weewZ _vwKZ nBe, h_vt(K)
hvnvì KZK ev hvnvì c mwZ dig cgvYxKZ nBqvQ, Zvnvì wbq Kvvwbi
mKj m`m msLv MwVZ; Ges
(L)
hw` Kvb m`m, ZrKZK D mwZ dig cgvYxKZ bv Ki, Zvnv nBj cwiPvjKMY
hywmsMZ mKj c`c Mnb Kwieb, hvnvZ cwiPvjKMY GB gg m nBZ cvib
h, h ew Kvb m`mi c mswk mwZ dig cgvYxKZ KwiqvQb, wZwb D KvRwU
KwiZ AvBbMZfve gZvcv|
(5) mswk Kvvwb AmxwgZ`vq Kvvwb wnmve cybtwbewZ nBevi AwaKvixi welq mwZ msv
weewZK iwRvi, chv mv wnmve MnY KwiZ cvib|
98

reregistration)|- (1) Kvb Kvvwb KZK AmxwgZ`vq Kvvwb wnmve cybtwbebi Rb `vwLjKZ
Ave`bci wfwZ hw` iwRvi GB gg m nb h, D Kvvwb cybtwbewZ nBevi AwaKvix, Zvnv nBj D
Kvvwb Z`vbymvi cybtwbewZ nBe|
(2) weeP welq DyZ cwiwwZi cwZ iwRvi cwiewZZ wbMwgZKiY mvwUwdKU Bmy Kwieb|
Kiv nBqvQ|
Kvvwb mvwUwdKU Bmyi KviY AmxwgZ`vq KvbxZ icvwiZ nBe;
(L)
P~ov cgvY nBe|
Aavq-5
AmxwgZ`vq cvBfU KvvwbK mxwgZ`vq KvvwbZ icvi
(Unlimitedprivatecompanybecominglimited)
68| mxwgZ`vq Kvvwb wnmve AmxwgZ`vq Kvvwbi cybtwbeb (Reregistration of unlimited

companyaslimited)|- (1) Kvb AmxwgZ`vq Kvvwb Kvb cvBfU mxwgZ`vq Kvvwb wnmve cybtwbewZ
nBZ cvwie, hw` D Kvvwb(K)
(L)
(M)
aviv 69 Gi weavb Abymvi wbwjwLZ `wjjvw`mn cybtwbebi Rb GKwU Ave`b

iwRvii wbKU Kwiqv _vK, h_vt99
(A)
(Av)
mwZ msv GKwU weewZ|
(2) cybtwbebi kZ nBj mswk Kvvwb BwZc~e AmxwgZ`vq Kvvwb wnmve cybtwbewZ nqwb|
(3) wekl wmv mswk Kvvwb kqvi viv ev MvivwU viv mxwgZ`vq nBe, Bnvi DjL _vwKe|
(4) Kvvwb Kvb kqvi viv ev gZ, MvivwU viv mxwgZ`vq Kvvwb wnmve icvii Rb(K) Bnvi bvg, Ges
(L) Bnvi msNwewa-Z
69| Ave`bc Ges mshy KvMRvw` (Applicationandaccompanyingdocuments)|- (1) Kvb

mxwgZ`vq Kvvwb wnmve cybtwbebi Rb Ave`bci mwnZ cybtwbebi ci Kvvwbi cvweZ bvg msv
GKwU weewZ _vwKZ nBe|
GB AvBbi Aaxb iwRvii wbKU BwZga Kvb Kwc AMMvgx Kiv bv nBj,
AmxwgZ`vq Kvvwb, cvBfU mxwgZ`vq Kvvwb wnmve cybtwbewZ nBe gg MnxZ
wekl wmvi GKwU Kwc;
(L)
MvivwU viv mxwgZ`vq Kvvwb nBevi MvivwU msv GKwU weewZ;
(M)
(3) MvivwU viv mxwgZ`vq Kvvwbi `vwLjKZ MvivwU msv weewZZ Bnv DjL _vwKZ nBe
h, cZK m`m GB gg AxKvi KwiqvQb h, Zvnvi m`m _vKvKvjxb mgq ev m`mc` cwiZvMi GK ermii
ga hw` Kvvwb Aejy nBqv hvq, Zvnv nBj wbwjwLZ welqvwì Rb cqvRbxq cwigvY A_ Kvvwbi mwZ
c`vb AskMnY Kwieb, h_vt(K)
Zvnvi m`m c` cwiZvMi c~e mvw`Z Pyw Abyhvqx c`q FY Ges `vqeZv
cwikvai Rb,
(L)
Aejywi LiP, PvR Ges eq cwikvai Rb, Ges

100
(M)
Kvb wbavwiZ cwigvY AwZg bv Kwiqv, c`vqKMYi gaKvi AwaKvi mg^qi Rb|
(4) GB Aski Aaxb mxwgZ`vq Kvvwb wnmve cybtwbebi Rb chvR kZmg~n gb bIqv msv
weewZ, Ave`bci mwnZ `vwLjKZ mwZ msv weewZ nBe|
(5) mswk Kvvwb mxwgZ`vq Kvvwb wnmve cybtwbewZ nBevi AwaKvixi welq mwZ msv weewZK
iwRvi, chv mv wnmve MnY KwiZ cvib|

reregistration)|- (1) Kvb AmxwgZ`vq Kvvwb KZK mxwgZ`vq Kvvwb wnmve cybtwbebi Rb `vwLjKZ
Ave`bci wfwZ hw` iwRvi GB gg m nb h, D Kvvwb cybtwbewZ nBevi AwaKvix, Zvnv nBj D
Kvvwb Z`vbymvi cybtwbewZ nBe|
(2) weeP welq DZ
Kiv nBqvQ|
Kvvwb mvwUwdKU Bmyi KviY mxwgZ`vq KvbxZ icvwiZ nBe;
(L)
P~ov cgvY nBe|
Aavq-6
cvewjK KvvwbK cvBfU Ges AmxwgZ`vq KvvwbZ icvi
(Publiccompanybecomingprivateandunlimited)
101
71| cvBfU Ges AmxwgZ`vq Kvvwb wnmve cvewjK Kvvwbi cybtwbeb (Reregistration of
public company as private and unlimited)|- (1) kqvi viv mxwgZ`vq Kvb cvewjK Kvvwb, kqvi
g~jabmn AmxwgZ`vq cvBfU Kvvwb wnmve cybtwbewZ nBZ cvwie, hw`(K)
Dic cybtwbebi Dk Kvvwbi mKj m`m mwZ c`vb Kwiqv _vK,
(L)
(M)
aviv 68 (Ave`bc Ges mshy KvMRvw`) Gi weavb Abymvi wbwjwLZ `wjjvw`mn

cybtwbebi Rb GKwU Ave`b iwRvii wbKU Kwiqv _vK, h_vt(A)
(Av)
mwZ msv GKwU weewZ|
(2) cybtwbebi kZ nBj mswk Kvvwb BwZc~e(K)
mxwgZ`vq, ev
(L)
AmxwgZ`vq,
-Kvvwb wnmve cybtwbewZ nqwb|
(3) Kvvwb AmxwgZ`vq cvBfU Kvvwb wnmve icvii Rb(K) Bnvi bvg, Ges
(L) Bnvi msNwewa-Z
(4) GB avivi Dk c~iYK(K)
Kvvwbi Kvb m`mi `DwjqvZi KviY Zvnvi jvwfwl Uvw Kvvwbi

cybtwbebi welq mwZ c`vb Kwievi AwaKvix nBe; Ges
(L)
Kvvwbi Kvb gZ m`mi ewMZ cwZwbwa D gZ m`mi c mwZ c`vb KwiZ

cvwie|
102
72| Ave`bc Ges mshy KvMRvw` (Applicationandaccompanyingdocuments)|- (1) Kvb

cvewjK Kvvwbi AmxwgZ`vq cvBfU Kvvwb wnmve cybtwbebi Rb Ave`bci mwnZ Kvvwbi cvweZ
bvg msv GKwU weewZ _vwKZ nBe|
Kvb AmxwgZ`vq Kvvwb wnmve wbebi Rb Kvvwb KZK

c` wbavwiZ mwZ
dig D Kvvwbi mKj m`m KZK ev Zvnvì c Kvb ew KZK cgvYxKZ
nBZ nBe;
(L)
(3) GB Aski Aaxb AmxwgZ`vq cvBfU mxwgZ`vq Kvvwb wnmve cybtwbebi Rb chvR kZmg~n
gb bIqv msv weewZ, Ave`bci mwnZ `vwLjKZ mwZ msv weewZ nBe|
(4) weewZZ wbwjwLZ welqwj DjLc~eK Kvvwbi cwiPvjKMY KZK GKwU weewZ _vwKZ nBe, h_vt(K)
hvnvì KZK ev hvnvì c mwZ dig cgvYxKZ nBqvQ, Zvnvì wbq Kvvwbi
mKj m`m msLv MwVZ; Ges
(L)
hw` Kvb m`m, ZrKZK D mwZ dig cgvYxKZ bv Ki, Zvnv nBj cwiPvjKMY
hywmsMZ mKj c`c Mnb Kwieb, hvnvZ cwiPvjKMY GB gg m nBZ cvib
h, h ew Kvb m`mi c mswk mwZ dig cgvYxKZ KwiqvQb, wZwb D KvRwU
KwiZ AvBbMZfve gZvcv|
(5) mswk Kvvwb AmxwgZ`vq cvBfU Kvvwb wnmve cybtwbewZ nBevi AwaKvixi welq mwZ
msv weewZK iwRvi, chv mv wnmve MnY KwiZ cvib|

reregistration)|- (1) Kvb cvewjK Kvvwb KZK AmxwgZ`vq cvBfU Kvvwb wnmve cybtwbebi Rb
`vwLjKZ Ave`bci wfwZ hw` iwRvi GB gg m nb h, D Kvvwb cybtwbewZ nBevi AwaKvix, Zvnv
nBj D Kvvwb Z`vbymvi cybtwbewZ nBe|
(2) weeP welq DZ
Kiv nBqvQ|
103
Kvvwb mvwUwdKU Bmyi KviY AmxwgZ`vq cvBfU KvbxZ icvwiZ nBe;
(L)
P~ov cgvY nBe|
104
Ask 6
kqvinvvi Ges Kvvwbi m`m
(ShareholdersandmembersofCompany)
74| m`mì iwRvi (RegisterofMembers)|- (1) cZK Kvvwb wbavwiZ dig Ges cwZZ
wbwjwLZ iwRvimg~n ivwLe Ges msiY Kwie, h_vt(K)
cZK m`m KZK aviYKZ cZK kYxi BKzBwU I AMvwaKvi kqvi c_Kfve wPwZ
c~eK m`mì iwRvi;
(L)
wWevi-aviKì iwRvi;
(M)
Ab Kvb wmwKDwiwU-aviKì iwRvi|
(2) Dc-aviv (1) Gi Aaxb msiwZ cZK iwRvi bvg Ges wVKvbv mwjZ GKwU m~Pxc _vwKe|
(3) wWcwRUix AvBb, 1999 (1999 mbi 6 bs AvBb) Gi aviv 6 Gi Aaxb Kvb wWcwRUix KZK msiwZ
wnZMvnx gvwjKMYi iwRvi Ges m~Pxc, GB AvBbi Dk c~iYK, msiwZ iwRvi Ges m~Pxci Abyic
ewjqv weewPZ nBe|
(4) kqvi g~jab bvB, wK GKvwaK kYxi m`m iwnqvQ Ggb Kvvwbi mswk iwRvi m`mì
bvg I wVKvbvi mwnZ cZK m`m Kvb kYxfy, Bnv msv GKwU weeiY _vwKZ nBe|
(5) hw` Kvb Kvvwb Bnvi m`m ev wWevi-aviK ev Abvb wmwKDwiwU-aviKì Kvb iwRvi
msiY bv Ki ev Dc-aviv (1) ev (2) Gi weavb Abymvi msiY e_ nq, Zvnv nBj D Kvvwb Ges e_Zvi
Rb `vqx Kvvwbi cZK KgKZv Ab~b 50 (cvk) nvRvi UvKv nBZ Ab~a 03 (wZb) j UvKv A_` Ges
e_Zv AevnZ _vwKj cieZx cwZw`bi Rb AwZwi Ab~a 300 (wZbkZ) UvKv A_` `bxq nBeb|
75| URvix kqvi wnmve Kvvwb KZK wbR^ kqvi aviY (Companyholdingitsownsharesas
treasury shares)|- (1) aviv --------- (URvix kqvi (treasury shares)) Gi weavb chvR nq Ggb
cwiwwZZ Kvb Kvvwb Bnvi wbR^ kqvi q Kwij(K)
hw` Kvvwb qi ci msM msM Bnvi mKj kqvi evwZj Kwiqv `q, Zvnv nBj aviv
74 Gi kZmg~n cwZcvjb KwiZ nBebv, Ges
105
(L)
hw` Kvvwb qi ci msM msM Bnvi mKj kqvi evwZj bv Ki, Zvnv nBj D
avivi Dk c~iYK,GBfve evwZjKZ hKvb kqvi AMvn nBe|
(2) Dc-aviv (1) Gi weavb mvc, Kvb Kvvwb URvix kqvi wnmve kqvi aviY Kwij D Kvvwb
D kqvi aviYKvix m`m wnmve iwRvi Afy nBe|
76| Kvb kqvi wnZMvnxi ^Z NvlYv (Declaration of beneficial interest in any shares)|(1) h Kvb Kvvwbi m`mì iwRvi Kvb ewi bvg D Kvvwbi kqvinvvi wnmve Afy
nBqvQ, wK D ewi D kqvi wnZMvnx ^Z bvB, m D ew wbavwiZ mgqi ga Ges wbavwiZ dig
Kvvwbi wbKU D kqvi h ewi wnZMvnx ^Z iwnqvQ, D ewi bvg I Abvb weeiY DjLc~eK GKwU
NvlYv c`vb Kwieb|
(2) Kvb Kvvwbi kqvi wnZMvnx ^Z aviY ev ARb KwiqvQb Ggb ew Kvvwbi wbKU Zvnvi ^Z,
Kvvwbi m`mì iwRvi h ewi bvgi wecixZ D kqvi DjL Kiv nBqvQ, mB ewi weeiY Ges
wbavwiZ Abvb weeiY DjLc~eK GKwU NvlYv c`vb Kwieb|
(3) mswk kqvi wnZMvnxi ^Z Kvb cwieZb nBj, Dc-aviv (1) G DwjwLZ ew Ges Dc-aviv (2) G
DwjwLZ wnZMvnx gvwjK D cwieZbi ZvwiL nBZ 30 (wk) w`bi ga Kvvwbi wbKU wbavwiZ dig Ges
wbavwiZ weeiY DjLc~eK GKwU NvlYv c`vb Kwieb|
(4) miKvi GB avivi Aaxb wnZMvnxi ^Z Ges wnZMvnx ^Z gvwjKvbv aviY Ges cKvki welq wewa cYqb
KwiZ cvwie|
(5) Kvb ew Dc-aviv (1), (2) ev (3) Gi Aaxb cqvRbxq Kvb NvlYv c`vb KwiZ e_ nBj, wZwb
AbwaK 50 (cvk) nvRvi UvKv A_` Ges D e_Zv AevnZ _vwKj cieZx cwZw`bi Rb AwZwi AbwaK
100 (GKkZ) UvKv A_` `bxq nBeb|
(6) GB avivi Aaxb Kvb NvlYv Kvb Kvvwbi wbKU Kiv nBj, D Kvvwb mswk iwRvi D
NvlYvi GKwU bvU ivwLe Ges D NvlYv cvwi ZvwiL nBZ 30 (wk) w`bi ga D NvlYvi welq aviv 393
Gi Aaxb wbavwiZ mgqmxgvi ga wbavwiZ wd ev AwZwi wd c`vbc~eK wbavwiZ dig iwRvii wbKU GKwU
wiUvY `vwLj Kwie|
(7) hw` Kvb Kvvwb Dc-aviv (6) Gi Aaxb cqvRbxq wiUvY aviv 393 Gi Dc-aviv (1) Gi c_g
kZvsk DwjwLZ mgqmxgv AwZv nBevi c~e `vwLj KwiZ e_ nq, Zvnv nBj D Kvvwb Ges e_Zvi Rb
`vqx D Kvvwbi cZK KgKZv Ab~b 500 (cuvPkZ) UvKv nBZ Ab~a 01 (GK) nvRvi UvKv A_` Ges D
e_Zv AevnZ _vwKj cieZx cwZw`bi Rb AwZwi Ab~a 100 (GKkZ) UvKv A_` `bxq nBeb|
106
(8) Kvb kqvii wnZMvnx gvwjK KZK GB avivi Aaxb cqvRbxq NvlYv c`vb Kiv bv nBj D kqvii
welq Zvnvi ev Zvnvi gvag `vexKZ Kvb ew KZK Kvb AwaKvi KvhKi nBebv|
(9) GB avivi Kvb wKQy GB AvBbi Aaxb Kvb Kvvwb KZK
Bnvi m`mì jfvsk c`vbi
evaevaKZvK wZ Kwiebv Ges D cwikvai wfwZ D evaevaKZv Awej `vqgy nBe|
77| KwZcq wnZMvnx gvwjKvbv welq Z` (Investigation of beneficial ownership in

certain cases)|- miKvii wbKU KviY iwnqvQ ewjqv cZxqgvb nBj, miKvi Kvb kqvi ev Kvb kYxi
kqvii wnZMvnx gvwjKvbvi welq Z` Ges cwZe`b c`vbi Rb GK ev GKvwaK Dchy ew wbqvM c`vb
KwiZ cvi Ges aviv 311 Gi weavb, hZ`~i me, Ggbfve chvR nBe hb, D Z` D avivi Aaxb
Av`kKZ Kvb Z`|
78| m`m, wWevi-aviK, BZvwì iwRvi e ivwLevi gZv (Power to close register of
members, debenture holders etc)|- (1) Ab~b 07 (mvZ) w`bi c~e-bvwUk ev ZvwjKvfy Kvvwb ev
wmwKDwiwUR ZvwjKvfy KwiZ BQyK Ggb Kvvwbi Rb wmwKDwiwUR Ges GP Kwgkb KZK wbavwiZ AwaKZi
Kg mgqi bvwUk c`vb Kwiqv Kvb Kvvwb cwZ ermi AbwaK gvU 45 (cqZvwjk) w`bi Rb Dnvi m`m,
wWevi-aviK ev Abvb wmwKDwiwU-aviKì iwRvi e ivwLZ cvwie, Ze D e ivwLevi gqv` GKvavi 30
(wk) w`bi AwaK nBebv|
(2) hw` Dc-aviv (1) G DwjwLZ bvwUk c`vb bv Kwiqv ev wbavwiZ mgqmxgv nBZ Kg mgqi bvwUk c`vb
Kwiqv ev Dc-aviv (1) G DwjwLZ wbavwiZ mgqmxgvi AwaK mgq ev AevnZ mgqi Rb bvwUk c`vb Kwiqv Kvb
Kvvwbi m`m, wWevi-aviK ev Abvb wmwKDwiwU-aviKì iwRvi e Kiv nBj, D Kvvwb Ges e_Zvi
Rb `vqx D Kvvwbi cZK KgKZv iwRvi e _vKvKvjxb gqvì cwZw`bi Rb Ab~b 5000 (cuvP nvRvi)
UvKv nBZ Ab~a 01 (GK) j UvKv A_` `bxq nBeb|
79|
evwlK wiUvb (AnnualReturn)|- (1) cZK Kvcvwb cZK A_ ermi mgvwZ D A_ ermi Dnvi
wbewYZ welq mcwKZ weeiY DjL Kwiqv wbavwiZ dig GKwU wiUvb, AZtci evwlK wiUvb wnmve AwfwnZ,
cZyZ Kwie:(K)
Dnvi wbewZ Kvhvjq, cavb evwYwRK Kvhg, Dnvi wbqYKvix, Aaxb I mnhvMx
Kvcvwbi weeiY;
107
(L)
Dnvi kqvi, wWevi I Abvb wmwKDwiwU I kqvi aviYi bgybv;
(M)
Dnvi FYMZv;
(N)
c~eeZx A_ ermi mgvwi ci nBZ Dnvi m`mMY Ges wWevi avixMYmn Dnvì
Kvb cwieZb;
(O)
c~eeZx A_ ermi mgvwi ci nBZ Dnvi cgvUi, cwiPvjK, eevcbv msv iZcY
ewMYmn Dnvì Kvb cwieZb;
(P)
Kvcvwbi m`mMY ev Dnvi Kvb kYxi m`mMYi cwil`/evW I Dnvi wewfb KwgwUi
mfv Ges mfvq DcwZ m`mMYi wevwiZ weeiY;
(Q)
cwiPvjKMY I eevcbv msv iZcY ewMYi cvwikwgK;
(R)
Kvcvwb, Dnvi cwiPvjK ev KgKZvMYi Dci AvivwcZ `vq ev Rwigvbv Ges Aciva
Avcvl wggvsmvi weeiY Ges D `vq ev Rwigvbvi wei `vqiKZ Avcxji weeiY;
(S)
wbavwiZ welq cwZcvjb I cKvk mcwKZ Abygv`b; Ges
(T)
wbavwiZ Ges Kvb cwiPvjK I Kvcvwb mwPe ev Kvcvwb mwPe bv _vwKj, Kvcvwbi
Kvb cwiPvjK KZK ^viKZ Abvb welq:
Ze kZ _vK h, GKK ewi Kvcvwb I z` Kvcvwbi , evwlK wiUvb
Kvcvwb mwPe KZK ev Kvcvwb mwPe bv _vwKj, Kvcvwbi cwiPvjK KZK ^vi
KwiZ nBe|
(2) Kvb ZvwjKvfy Kvcvwb ev wbavwiZ cwikvwaZ g~jab I UvbIfvi iwnqvQ GBic Kvb Kvcvwb
KZK `vwLjKZ evwlK wiUvb `vwqZiZ GKRb Kvcvwb mwPe KZK wbavwiZ dig GB gg cZqbKZ nBZ nBe
h, D evwlK wiUvb Kvcvwbi Kvhvejx mwVK I chvfve cKvk Kiv nBqvQ Ges D Kvcvwb GB AvBbi
mKj weavb h_vh_fve AbymiY KwiqvQ|
(3) wbavwiZ dig D evwlK wiUvbi GKwU DZvsk evWi cwZe`bi mwnZ mshy KwiZ nBe|
(4) cZK Kvcvwb evwlK mvaviY mfv AbywZ nBevi ZvwiL nBZ wk w`bi ga A_ev, h Kvb
ermi evwlK mvaviY mfv AbywZ nq bv, mB h ZvwiL Dic mvaviY mfv AbywZ nBevi K_v wQj mB ZvwiL
nBZ wk w`bi ga iwRvii wbKU, aviv 393 Gi Aaxb wbavwiZ ev AwZwi wdmn evwlK wiUvbi GKwU Kwc
Ges Dnvi mwnZ D mfv AbywZ bv nBevi KviY DjL Kwiqv GKwU weeiY wbavwiZ mgq `vwLj KwiZ nBe|
108
(5) hw` Kvb Kvcvwb aviv 393 Gi Aaxb wbavwiZ ev AwZwi wdmn wbavwiZ gqv` DxYi c~e Dcaviv (4) Gi Aaxb Dnvi evwlK wiUvb `vwLj KwiZ e_ nq, Zvnv nBj D Kvcvwb Ab~b cvk nvRvi UvKv nBZ
AbwaK cuvP j UvKv ch A_` `Yxq nBe|
(6) hw` `vwqZiZ Kvb Kvcvwb mwPe GB aviv ev Dnvi Aaxb cYxZ wewagvjvi kZ cwZcvjb eZxZ evwlK
wiUvb cZwqZ Kib, Zvnv nBj wZwb Ab~b cvk nvRvi UvKv nBZ AbwaK cuvP j UvKv ch A_` `Yxq
nBeb|
80| D`vv cwieZbi wbeKi wbKU wiUvb `vwLj Kiv (ReturntobefiledwithRegistrar

in case of change of promoters) |- D`vvMY I Kvcvwbi `kRb mevP kqvinvvi KZK aviYKZ
kqvii msLvq Kvb cwieZb NwUj, ZvwjKvfy cZK Kvcvwb Dic cwieZb NwUevi cbi w`bi ga
wbavwiZ dig iwRvii wbKU GKwU wiUvb `vwLj Kwie|
81| iwRvi ivwLevi vb (Place of keeping register)|- (1) aviv 79 Gi Aaxb Kvb Kvcvwb
KZK iYveYi Rb AvekK iwRvi Ges aviv 74 Gi Aaxb `vwLjKZ evwlK wiUvbi Abywjwc Kvcvwbi
wbewZ Kvhvjq ivwLZ nBe:
Ze kZ _vK h, GBic iwRvi ev wiUvbi Kwc evsjv`ki Ggb Abvb vbI ivLv hvBe h vb
m`m wbeb iwRvi Afy gvU m`mi GK `kgvski AwaK m`m emevm Kib, hw` Kvcvwbi mvaviY
mfvq MnxZ wmvZ cZvei gvag Dnv Abygvw`Z nq Ges wbeKi wbKU cZvweZ wekl wmvZ-cZvei
GKwU Kwc AwMg ciY Kiv nq:
AviI kZ _vK h, iwRvi, wiUvb I iKW hic wbavwiZ nBe mBic gqvì Rb msiY KwiZ
nBe|
(2) iwRvi I Dnvi cwiwk Ges mKj wiUvbi Kwc, GB AvBbi Aaxb e _vKvi mgq eZxZ, Kvbic
wd c`vb QvovB Kvb m`m, wWevi nvvi, Abvb wmwKDwiwU nvvi ev wnZMvnx gvwjK (ewbwdwmqvj Ibvi)
KZK Ges wbavwiZ wd c`vb mvc, Ab Kvb ew KZK Kvhg PjvKvjxb h Kvb mgq (business hour)
cwi`kbi Rb Dgy _vwKe|
(3) Dic Kvb m`m, wWevi nvvi, Abvb wmwKDwiwU nvvi ev wnZMvnx gvwjK ev Aci Kvb ew(K)
Kvb wd c`vb eZxZ, Kvb iwRvi ev m~wPc ev wiUvbi DZvsk MnY KwiZ; A_ev
(L)
wbavwiZ wd cwikva mvc, Dic iwRvi ev Dnvi GwUi ev wiUvbi Kwc msMn
KwiZ cvwie|
109
(4) hw` GB avivi Aaxb Kvb cwi`kb A_ev DZvsk ev Kwc msMn Kwievi AbygwZ c`vb bv Kiv nq, Zvnv
nBj D Kvcvwb Ges Dnvi Rb `vqx Kvcvwbi cZK KgKZv Dic A^xKvi ev Ljvc AevnZ _vKvKvjxb
cwZ w`b GK nvRvi UvKv wnmve mevP GK j UvKv ch A_` `Yxq nBeb|
(5) miKvi, Av`k viv, D `wjj Awej cwi`kb Kwievi AbygwZ c`vbi A_ev mswk ew KZK h
DZvsk PvIqv nBqvwQj Zvnv Awej c`vbi wb`k c`vb KwiZ cvwie|
82| iwRvi, BZvw` mv wnmve weewPZ(Registeretc.tobeevidence) |- aviv 74 Ges 79 Gi

Aaxb iwZ iwRvi, Dnvi cwiwk Ges evwlK wiUvbi Kwc GB AvBbi Aaxb ev KZZ DnvZ AZfywi Rb
wb`wkZ ev Abygvw`Z Kvb welqi cv_wgK mv wnmve MY nBe|
83| m`mMYi iwRvi mskvab(Rectificationofregisterofmembers) |- (1) hw`(K)
chv KviY eZxZ Kvcvwbi m`mMYi iwRvi Kvb ewi bvg Afy Kiv nq ev
D iwRvi nBZ bvg ev` Ìqv nq; A_ev
(L)
Kvb ewi m`m nBevi ev m`m bv _vwKevi Z_ iwRvi Afy KwiZ

AcqvRbxq wej NU ev Afy Kiv bv nq;
Zvnv nBj msz ew, ev Kvcvwbi Kvb m`m ev D Kvcvwb iwRvi mskvabi Rb Av`vjZ Ave`b
KwiZ cvwie|
(2) Av`vjZ, Dc-aviv (1) Gi Aaxb Ave`bci cMYi bvbxi ci Av`k viv, Ave`b cZvLvb
KwiZ cvwie A_ev wbeb ev wWcwRUwii iKW mskvabi Av`k c`vb KwiZ cvwie Ges mskvabi Av`k
c`vb Kiv nBj, msz ci wZi Rb, hw` nq, mswk KvcvwbK wZc~iYi wb`k c`vb KwiZ cvwie|
(3) GBic Ave`bi cwZ, Av`vjZ Ave`bi cfy Kvb ewi AwaKvi mcwKZ GBic Kvb
cki gxgvsmv KwiZ cvwie h, iwRvi Zvnvi bvg Afy _vwKe bvwK ev` Ìqv nBe, (D ck m`mMY ev
Awfhy m`mMYi ga A_ev GK w`K m`mMY ev Awfhy m`mMYi ga Ges Ab w`K Kvcvwbi ga D~Z
nDK bv Kb) Ges mvaviYZt wbebewn mskvabi Rb wmvZ MnY Kiv mgxPxb ev cqvRb iwnqvQ wKbv, m
mcwKZ cki gxgvsmv KwiZ cvwie|
110
(4) GB avivi weavbvejx Kvb kqvinvviK Zvnvi kqvi ev wWevi nZvZii AwaKviK mxwgZ
Kwie bv Ges Av`vjZ KZK fvUi AwaKvi wMZ Kiv bv nBj, GBic kqvi ev wWevi ARbKvix ewi fvU
c`vbi AwaKvi _vwKe|
(5) h wmwKDwiwU Gv GP Aav`k, 1969, wmwKDwiwUR Gv GP Kwgkb AvBb, 1993,
wWcwRUwi AvBb, 1999 ev GB AvBb ev AvcvZZ ejer Ab Kvb AvBbi weavb jsNb Kwiqv wmwKDwiwU nZvZi
Kiv nq, mB Av`vjZ wWcwRUwi, Kvcvwb, wWcwRUwi cvwUwmcU, wmwKDwiwU nvvi ev wmwKDwiwUR Gv
GP Kwgkbi Ave`bi cwZ, Kvb Kvcvwb ev wWcwRUwiK D jsNb Ges mswk iwRvi ev iKW
mskvab Kwievi wb`k c`vb KwiZ cvwie|
(6) hw` Kvb Kvcvwb GB avivi Aaxb Av`vjZ KZK c` wb`k cwZcvjb e_ nq, Zvnv nBj D
Kvcvwb Ab~b GK j UvKv nBZ AbwaK cuvP j UvKv ch A_` Ges Kvcvwbi h mKj KgKZv Dnvi Rb
`vqx Zvnvì cZK Ab~ae GK ermi Kviv` ev Abb GK j UvKv nBZ AbwaK wZb j UvKv ch A_` ev
Dfq ` `Yxq nBe|
84|
iwRvii GwU nBZ D~Z `vexi mgqmxgv(Timelimitforclaimsarisingfromentryin
register) |- (1) Kvb Kvcvwbi(K)
m`mMYi iwRvi Kvb GwU Afy ev ev` Ìqvi dj D~Z `vq; A_ev
(L)
GBic GwU Afy Kwievi ev gywQqv dwjevi e_Zvi dj D~Z `vq;
h ZvwiL Dic GwU Afy Kiv nBqvwQj ev ev` Ìqv nBqvwQj ev gZ, Dnv KwiZ e_ nBqvwQj, hvnv c~e
NU, mB ZvwiL nBZ cieZx wZb ermi ci ejerhvM nBe bv|
111
Ask- 7
Kvcvwbi cwiPvjK
(ACompany'sDirectors)
Aavq -1
cwiPvjKMYi wbqvM I AcmviY
(AppointmentandRemovalofDirectors)
85|
Kvcvwbi cwiPvjK cwil` Company to have Board of Directors |- (1) cZK
Kvcvwbi cwiPvjKMYi mg^q GKwU cwiPvjK cwil` _vwKe Ges D cwiPvjK cwil`(K)
cvewjK Kvcvwbi , bbZg wZbRb cwiPvjK, Ges cvBfU Kvcvwbi ,

bbZg `yBRb cwiPvjK, Ges GKK ewi Kvcvwbi , GKRb cwiPvjK _vwKe;
Ges
(L)
mevP cbiRb cwiPvjK _vwKe:
Ze kZ _vK h, Kvb KvcvwbZ wekl wmvZ cZve cvm Kwiqv cbi Rbi AwaK cwiPvjK wbqvM
Kiv hvBe|
(2) Kvb KvcvwbZ Kgc GKRb cwiPvjK _vwKe whwb cvKwZK ewmv wewk GKRb ew
(bvPvivj cvimb)| hw` mvj Kcvikb wnmve Kvb cvKwZK ewmv wewk ew (bvPvivj cvimb) KZK
cwiPvjKi ì cwiPvwjZ nq, Zvnv nBjB GBic kZ c~iY nBe|
(3) ZvwjKvfy cZK cvewjK Kvcvwbi bbZg GKRb ^Z cwiPvjK _vwKe Ges miKvi A_ev
wmwKDwiwUR Gv GP Kwgkb, GK ev GKvwaK kYxi cvewjK Kvcvwbi , ^Z cwiPvjKi bbZg
msLv wbaviY KwiZ cvwie|
(4) GB AvBb ceZbi ZvwiL ev Dnvi ce we`gvb cZK Kvcvwb, GBic ceZb ev gZ,
GZrmcwKZ wewagvjvi cvcbi ZvwiL nBZ GK ermii ga, Dc-aviv (3) G DwjwLZ kZ cwZcvjb Kwie|
(5) Kvb Kvcvwbi , GKRb ^Z cwiPvjK (independent director) A_ eevcbv cwiPvjK
ev mvewYK cwiPvjK ev Kvb gbvbxZ cwiPvjK eZxZ, Kvb cwiPvjK,-
112
(K)
whwb evWi gZ, GKRb ghv`vmcb ew Ges mswk hvnvi chv vb I

AwfZv iwnqvQ;
(L)
whwb(A) mswk Kvcvwbi ev Dnvi wbqYKvix, Aaxb ev mnhvMx Kvcvwbi Kvb

D`vv bb ev wQjb bv;
(Av) mswk Kvcvwbi ev Dnvi wbqYKvix, Aaxb ev mnhvMx Kvcvwbi Kvb
D`vv ev cwiPvjKi mwnZ mcwKZ bb;
(M)
hvnvi, PjwZ ermi ev AeewnZ c~eeZx `yB ermii ga, mswk Kvcvwbi ev Dnvi
wbqYKvix, Aaxb ev mnhvMx Kvcvwbi A_ev Dnvì Kvb D`vv ev cwiPvjKi
mwnZ Kvbic Avw_K mcK bvB ev wQj bv;
(N)
hvnvi Kvb AvZxqi, PjwZ ermi ev AeewnZ c~ee Zx `yB ermii ga, mswk
Kvcvwbi ev Dnvi wbqYKvix, Aaxb ev mnhvMx Kvcvwbi A_ev Dnvì Kvb
D`vv ev cwiPvjKi mwnZ GBic Kvb Avw_K mcK ev jb`b bvB ev wQj bv hvnvi
cwigvY Dnvi Mm UvbIfvi ev gvU Avqi kZKiv `yB fvM ev Dnvi AwaK ev cvk j
UvKv ev Dnvi AwaK wbavwiZ cwigvYi A_, hwU Kg;
(O)
whwb ^qs ev Zvnvi Kvb AvZxq(A) h A_ ermi ZvnvK wbqvM Kwievi Rb cZve Kiv nBqvQ, mB A_ ermii
AeewnZ c~eeZx wZb ermii Kvb mgq Kvcvwbi ev Dnvi wbqYKvix,
Aaxb ev mnhvMx Kvcvwbi cavb eevcbv chvqi KgKZv ev KgPvix wQjb
ev AvQb;
(Av) h A_ ermi ZvnvK wbqvM Kwievi Rb cZve Kiv nBqvQ, mB A_ ermii
AeewnZ c~eeZx wZb ermii Kvb mgq wbewYZ cwZvbi KgPvix ev gvwjK ev
Askx`vi wQjb ev AvQb:(1)
wbixKMYi dvg, `vwqZiZ Kvcvwb mwPe ev Kvcvwb ev Dnvi

wbqYKvix, Aaxb ev mnhvMx Kvcvwbi eq wbixK dvgi; A_ev
(2)
Kvb AvBbx ev civgkK dvgi hvnvi mswk Kvcvwb ev Dnvi

wbqYKvix, Aaxb ev mnhvMx Kvcvwbi mwnZ Dnvi gvU Uvb
113
Ifvii kZKiv `k fvM ev Dnvi AwaK cwigvY A_i jb`b iwnqvQ

ev wQj;
(B)
Zvnvi AvZxqi mwnZ GK Kvcvwbi gvU fvU gZvi kZKiv `yB fvM ev
Dnvi AwaK gZv aviY Kib; A_ev
(C)
Kvcvwb, Dnvi Kvb D`vv, cwiPvjK ev Dnvi wbqYKvix, Aaxb ev

mnhvMx Kvcvwbi wbKU nBZ kZKiv cuwPk fvM ev Dnvi AwaK Aby`vb MnY
Ki GBic Kvb AjvfRbK cwZvbi cavb wbevnx ev cwiPvjK, h bvgB
AwfwnZ nDK bv Kb, A_ev Kvcvwbi gvU fvU gZvi kZKiv `yB fvM ev
Dnvi AwaK gZv aviY Kib; A_ev
(P)
hvnvi wbavwiZ Abvb hvMZv iwnqvQ|
(6) cZK ^Z cwiPvjK cwilì c_g mfvq, h mfvq wZwb cwiPvjK wnmve AskMnY Kib Ges
cieZxZ cZK A_ ermi cwilì c_g mfvq Ges hLbB cwiwwZi GBic Kvb cwieZb NU hvnvZ ^Z
cwiPvjK wnmve Zvnvi c`ghv`v cfvweZ nBZ cvi, ZLbB wZwb GB gg GKwU NvlYv c`vb Kwieb h, ^Z
cwiPvjK wnmve wZwb Dc-aviv (5) G wbavwiZ kZvw` c~iY KwiqvQb|
evLv|- GB avivi Dk c~iYK, gbvbxZ cwiPvjK (nominee director) A_ AvcvZZ ejer Kvb
AvBb ev Kvb Pyw Abymvi Kvb Avw_K cwZvb KZK gbvbxZ ev miKvi KZK ev Dnvi ^v_i cwZwbwaZKvix Kvb
ew KZK wbqvMKZ Kvb cwiPvjK|
(7) Kvcvwb Ges ^Z cwiPvjK Zdwmj 4 G wbavwiZ weavbvejx gvwbqv Pwje|
(8) aviv 348 Gi weavb mvc, Kvb ^Z cwiPvjK aviv 347 Gi Dc-aviv (5) Gi Aaxb wbavwiZ wd,
cwilì mfvq ev Abvb mfvq AskMnYi fvZv (eq cwikva) Ges m`mMY KZK Abygvw`Z Kwgkb eZxZ Kvb
cKvi cvwikwgK cvBeb bv|
(9) Kvb ^Z cwiPvjK wbqvM jvfi ZvwiL nBZ GKUvbv wZb ermi Kvcvwbi cwil` ^Z
cwiPvjK c` envj _vwKeb, Ze Kvcvwb KZK MnxZ wekl wmvZi gvag Ges cwilì cwZe`b GBic
wbqvMi welq cKvk mvc, cybtwbqvM jvfi hvM nBeb|
(10) Dc-aviv (9) G hvnv wKQyB _vKzK bv Kb, Kvb ^Z cwiPvjK `yB gqvì AwaK c` envj
_vwKeb bv, Ze GBic ^Z cwiPvjKi cì mgvwi wZb ermi ci ^Z cwiPvjK wnmve wbqvM jvfi
hvM nBeb:
114
Ze kZ _vK h, Kvb ^Z cwiPvjK D wZb ermi gqv` cZ ev civfve Kvb KvcvwbZ

Ab Kvb c` wbqvMcv nBeb bv ev Dnvi Kvhvejxi mwnZ hy _vwKeb bv|
evLv|- Dc-aviv (9) I (10) Gi Dk c~iYK, GB AvBb ceZbi ZvwiL Kvb ^Z cwiPvjKi
cì gqv` D Dc-avivmgni Aaxb gqv` wnmve MYbv Kiv nBe bv|
(11) GB AvBb hvnv wKQyB _vKzK bv Kb, Kvcvwb KZK KZ ev weP~Z GBic Kvb Kvhi Rb(A)
Kvb ^Z cwiPvjK;
(Av)
Kvb Awbevnx cwiPvjK, whwb D`vv ev eevcbv msv iZcY ew bnb;
-Kej GB `vqx nBeb h, Dnv Zvnvi vZmvi, cwilì KvhcwZZ Zvnvi AskMnY, Ges Zvnvi mwZZ
ev civ mg_b ev Zvnvi AvZwiKZvi Afve msNwUZ nBqvQ|
86| cwiPvjK wbqvM(Appointmentofdirectors) |- (1) c_g cwiPvjK wbqvMi Rb Kvvwbi

msNwewaZ Kvb weavb bv _vwKj, h_vh_fve cwiPvjK wbqvM bv nIqv ch msNmviK ^viKvix ewMY c_g
cwiPvjK wnmve MY nBeb Ges GKK ewi Kvvwbi , GB avivi weavb Abymvi m`m KZK cwiPvjK ev
cwiPvjKMY wbqvM bv nIqv ch GKRb ew m`m Dnvi c_g cwiPvjK wnmve MY nBe|
(2) GB AvBb myfve wfbic Kvb weavb bv _vwKj, cZK cwiPvjK Kvvwb KZK mvaviY mfvq
wbqvMcv nBe|
(3) Kvb ew Kvb Kvvwbi cwiPvjK wnmve wbqvMcv nBeb bv, hw` bv Zvnvi eqm 18 ermi nq
Ges GB AvBbi Aaxb `vwqZ cvjbi Ab Kvbfve Abychy nb|
(4) Kvvwb KZK mvaviY mfvq Kvb ewK cwiPvjK wnmve wbqvMi cve Kiv nBj, D ew GB
gg GKwU NvlYv c`vb Kwieb h, wZwb GB AvBbi Aaxb cwiPvjK nBevi Rb Abychy bb|
(5) cwiPvjK wnmve wbqvMcv ew cwiPvjKi `vwqZ cvjb Kwieb bv, hw` bv wZwb cwiPvjK wnmve
`vwqZ cvjbi Rb mwZ c`vb Kib Ges wbavwiZ cwZZ Zvnvi wbqvMi wk w`bi ga GBic mwZc
wbeKi wbKU `vwLj Kiv bv nq:
Ze kZ _vK h, mvaviY mfvq Kvb ^Z cwiPvjK wbqvMi , D mvaviY mfvi bvwUki mwnZ
Dic wbqvMi Rb GB gg GKwU evLvg~jK weewZ mshy KwiZ nBe h, evWi gZ GB AvBbi Aaxb
Abyic wbqvM cvwi Rb wZwb mKj kZ c~iY KwiqvQb|
115
(6) (K) msNwewaZ mKj cwiPvjKMYi Aemi hvIqv msv Kvb weavb bv _vwKj, cZK mvaviY mfvq
Kvb cvewjK Kvvwbi mKj cwiPvjKMYi Ab~b `yB-ZZxqvsk(A) nBe GBic ew hvnvì cì gqv` cwiPvjKMYi chvqwgK Aemi MnYi
gvag wbavwiZ nBe ; Ges
(Av) GB AvBb myfve wfbic weavb bv _vwKj, Kvvwb KZK mvaviY mfvq wbqvMcv
nBe|
(L) GBic Kvb Kvvwbi Aewk cwiPvjKMY Kvvwbi msNwewaZ Kvb weavb bv _vwKj, Ges
_vwKj Dnv mvc, mvaviY mfvq Kvvwb KZK wbqvM cv nBeb|
(M) `dv (K) I (L) Abymvi c_g cwiPvjKMY h mvaviY mfvq wbqvMcv nBqvwQj D mvaviY mfvi
cieZxZ AbywZ Kvb cvewjK Kvvwbi c_g evwlK mvaviY mfvq Ges cieZx cZK evwlK mvaviY mfvq
AvcvZZ chvqg Aemi MnYi Rb weewPZ cwiPvjKMYi GK-ZZxqvsk A_ev, hw` Dnvì msLv wZb ev wZb
Gi wbwZK bv nq, Zvnv nBj GK-ZZxqvski wbKUZg msLK cwiPvjK Aemi MnY Kwieb|
(N) cZK evwlK mvaviY mfvq mB mKj cwiPvjKMY chvqg Aemi MnYi Rb weewPZ nBeb hvnviv
Zvnvì mekl wbqvMi ZvwiL nBZ `xNZg mgq c` wbhy iwnqvQb, Ze GKB ZvwiL wbqvMcv
cwiPvjKMYi Kvnviv Aemi hvBe Zvnv Dnvì ga Kvb Pzw bv _vwKj, Ges _vwKj Dnv mvc, jUvwii
gvag wbavwiZ nBe|
(O) c~evfve h evwlK mvaviY mfvq Kvb cwiPvjK Aemi MnY Kib, mB GKB mfvq mswk Kvvwb
Aemi MnYKvix cwiPvjKK ev Ab Kvb ewK wbqvMi gvag k~b c` c~iY KwiZ cvwie|
(7) (K) hw` Aemi MnYKvix cwiPvjKi c` GBicfve c~iY bv nq Ges k~bZv c~iYi Rb Kvvwb
Kvb my wmv DcbxZ nBZ bv cvi, Zvnv nBj D mfv cieZx mvni GKB w`b GKB mgq I vb
AbywZ nBevi Rb gyjZwe nBe, A_ev hw` D w`b miKvix QywUi w`b nq, Zvnv nBj Dnvi cieZx w`b GKB mgq
I vb AbywZ nBe|
(L) hw` gyjZwe mfvqI Aemi MnYKvix cwiPvjKi c` c~iY Kiv bv nq Ges D mfvI k~b c` c~iYi
Rb my wmv DcbxZ nBZ bv cvi, Zvnv nBj Aemi MnYKvix cwiPvjK D gyjZwe mfvq cybivq wbqvMcv
nBqvQ ewjqv MY nBeb, hw` bv(A)
D mfvq ev c~eeZx mfvq D cwiPvjKK cybwbqvMi Rb GKwU wmv-cve

Dcvcb Kiv nq Ges MnxZ bv nq ;
116
(Av)
Aemi MnYKvix cwiPvjK, Kvvwb ev Dnvi cwil` eivei wjwLZ bvwUk viv cybtwbqvM
jvfi Rb AwbQv cKvk Kib;
(B)
wZwb wbqvMi Rb Dchy bv nb ev Abychy nb;
(C)
GB AvBbi Kvb weavb Abymvi Zvnvi wbqvM ev cybwbqvMi Rb Kvb wekl ev

mvaviY wmv cve MnYi cqvRb nq; A_ev
(D)
GB aviv 89 Gi weavb chvR nq|
evLv|- GB aviv Ges aviv ------- (Right of persons other than retiring directors to stand for
directorship) Dk c~iYK Aemi MnYKvix cwiPvjK (retiring director) Awfew A_ chvqwgK
Aemi MnYKvix Kvb cwiPvjK|
87|
Aemi MnYKvix cwiPvjK eZxZ Ab eweMi cwiPvjK c` wbqvMcvwi AwaKvi(Rightof
persons other than retiring directors to stand for directorship) |- (1) Aemi MnYKvix cwiPvjK
eZxZ Ab Kvb ew, GB AvBbi weavbvejx mvc, c` wbqvMi Rb Dchy nBeb hw` wZwb, ev ZvnvK
cwiPvjK cì cZveKvix Ab Kvb m`m D mfv AbywZ nBevi Ab~b P w`b c~e Kvvwbi Kvb wbewKZ
Kvhvjq Zvnvi cwiPvjK c` wbqvM jvfi Awfcvq e Kwiqv, A_ev gZ, D cveKvix m`m D ewK
cwiPvjK c` wbqvM c`vbi cve Kwiqv mn wjwLZ GKwU bvwUki mwnZ GK j UvKv ev Dnvi AwaK wbavwiZ
Kvb cwigvY A_ Rgv c`vb Kib, Ze D A_ D ew ev m`m diZ cvBeb hw` D ew cwiPvjK c`
wbqvM cvb ev Dic wmv-cve cvmi Rb AbywZ fvU, nvZ Dvjb ev Mvcb fvU hvnvB nDK bv Kb, gvU
ea fvUi kZKiv cuwPk fvMi AwaK fvU cvb|
(2) Kvvwb Dnvi m`mMYK wbavwiZ cwZZ Dc-aviv (1) Gi Aaxb cwiPvjK cì Rb Kvb ewi
cv_x nBevi welq AewnZ Kwie|
88|
AwZwi cwiPvjK, weK cwiPvjK ev gbvbxZ cwiPvjK wbqvM (Appointment of
additional director, alternate director and nominee director)|- (1) Kvvwbi msNwewaZ Dnvi
cwiPvjK cwil`K mvaviY mfvq cwiPvjK wnmve wbqvM cvBZ e_ Kvb ew eZxZ Ab Kvb ewK h Kvb
mgq AwZwi cwiPvjK wnmve wbqvM c`vbi gZv Acb Kiv hvBe, whwb cieZx evwlK mvaviY mfv AbywZ
nBevi ZvwiL ch ev mekl h ZvwiL Dic mfv AbywZ nIqv DwPZ wQj mB ZvwiL ch, h ZvwiL c~e, c`
envj _vwKeb|
117
(2) Kvvwbi cwiPvjK cwil` hw` Dnvi msNwewa viv ev mvaviY mfvq MnxZ wmv cve viv gZvcv
nq, Zvnv nBj KvvwbZ Ab Kvb cwiPvjKi j weK cwiPvjK càvix Kvb ew eZxZ Ab Kvb ewK
evsjv`k cwiPvjKi AbycwwZZ Zvnvi j Ab~b wZb gvmi Rb weK cwiPvjK wbqvM KwiZ cvwie:
Ze kZ _vK h, Kvb ^Z cwiPvjKi j Kvb ew weK cwiPvjK wnmve wbqvMcv nBeb bv, hw`
wZwb GB AvBbi Aaxb ^Z cwiPvjK wnmve wbqvM jvfi hvM bv nb:
Ze AviI kZ _vK h, Kvb weK cwiPvjK h cwiPvjKi j wbqvMcv nBqvQb, Zvnvi cì gqv`
Acv AwaK gqvì Rb c` envj _vwKeb bv Ges h cwiPvjKi j wZwb wbqvM cvBqvQb, mB cwiPvjK
evsjv`k diZ Avwmj Zvnvi c` k~b nBe:
Ze AviI kZ _vK h, hw` g~j cwiPvjK evsjv`k diZ Avwmevi c~eB Zvnvi cì gqv` wbavwiZ
nq, Zvnv nBj, Ab Kvb wbqvMi e_Zvi , Aemi MnYKvix cwiPvjKi ^qswq cybwbqvM msv weavb g~j
cwiPvjKi chvR nBe Ges weK cwiPvjKi bq|
(3) evW, Kvvwbi msNwewa mvc, AvcZZ ejer Kvb AvBbi weavb ev Kvb Pzw Abymvi Kvb
KcviU kqvi nvvi KZK
ev Kvb cvewjK KvvwbZ kqvi aviYi gZvej miKvi KZK gbvbxZ cwiPvjK
wnmve Kvb ewK wbqvM c`vb KwiZ cvwie|
(4) cvewjK Kvvwbi , hw` Kvb mvaviY mfvq Kvvwb KZK
wbqvMKZ Kvb cwiPvjKi c`
^vfvweK wbqg Zvnvi cì gqv` DxYi c~e k~b nq, Zvnv nBj D k~b c`, Kvvwbi msNwewaZ
GZ`&msv Kvb weavb bv _vwKj, Ges _vwKj Dnv mvc, evWi mfvq cwiPvjK cwil` KZK c~iY Kiv nBe:
Ze kZ _vK h, GBic wbqvMcv Kvb ew h cwiPvjKi j wbqvM cv nBqvQb wZwb D c` k~b
bv nBj, h ZvwiL ch c` envj _vwKZb Kej mB ZvwiL ch c` _vwKeb|
89| cwiPvjKMYi wbqvMi Rb ewMZ fvU (Appointment of directors to be voted

individually)|- (1) Kvvwbi cwiPvjK wnmve `yB ev ZZvwaK ewi wbqvMi Rb Kvvwbi mvaviY mfvq
Kej GKwU wmv-cve MnYi Dk fvU AbywZ nBe bv, hw` bv Dic fvUi Rb Kvb mfvq c_g Kvb
cve Kvbic wei fvU eZxZ MnxZ nq|
(2) Kvb wmv cve MnxZ nBevi mgq Kvb Avcw Kiv nDK ev bv nDK, Dc-aviv (1) Gi weavb
jsNbc~eK MnxZ Kvb wmv cve evwZj nBe|
(3) Kvb ewi wbqvM Abygv`bi Rb ev wbqvMi Dk Kvb ewK gbvbxZ Kwievi Rb AbywZ
fvU, Zvnvi wbqvMi Rb fvU wnmve weewPZ nBe|
118
90|
cwiPvjK wbqvMi Rb mgvbycvwZK cwZwbwaZ bxwZi cqvM(Optiontoadoptprincipleof
proportional representation for appointment of directors)|- GB AvBb hvnv wKQyB _vKzK bv Kb,
Kvb Kvvwbi msNwewaZ Kvb Kvvwbi cwiPvjK wbqvMi , GKK nvihvM fvUi gvag ev mgwMZ
fvwUs wmg ev Ab Kvbfve nDK bv Kb, mgvbycvwZK cwZwbwaZ bxwZ cqvMi weavb Kiv hvBe Ges cwZ wZb
ermi GKevi GBic wbqvM Kiv hvBe Ges GBic cwiPvjKMYi cì bwgwK k~bZv aviv 64 Gi Dc-aviv (4)
Gi weavb Abymvi c~iY Kiv nBe|
91|
cwiPvjK cì AhvMZv(Disqualificationsforappointmentofdirector)|- (1) Kvb
ew Kvb Kvvwbi cwiPvjK c` wbqvMi hvM nBeb bv, hw`(K)
wZwb AcKwZ nb Ges Kvb Dchy Av`vjZ KZK AcKwZ ewjqv NvwlZ nb;
(L)
wZwb `Dwjqv nb Ges Zvnvi `DwjqvZi Aemvb bv nBqv _vK;
(M)
wZwb `Dwjqv wnmve NvwlZ nIqvi Rb Ave`b Kwiqv _vKb Ges Zvnvi Ave`b
wePvivaxb _vK;
(N)
wZwb, bwZK jbRwbZ Aciva ev Ab Kvb KviY nDK bv Kb, `vlx mve nBqv
AbwaK Qq gvmi Kviv` `wZ nb Ges Dic ` fvM Kwievi ci cuvP ermi
AwZv bv nq:
Ze kZ _vK h, hw` Kvb ew Kvb Aciva `vlx mve nBqv mvZ ermi
ev Dnvi AwaK gqvì Kviv` `wZ nb, Zvnv nBj wZwb Kvb Kvvwbi cwiPvjK
nBZ cvwieb bv;
(O)
wZwb cwiPvjK wnmve wbqvM jvfi Rb Av`vjZ ev iwRvi KZK Av`k viv
AhvM NvwlZ nb Ges D Av`k ejer _vK;
(P)
KvvwbZ ZrKZK GKKfve ev Abvb ewi mwnZ h_fve aviYKZ kqvii

kqvig~j Zje nIqv mI wZwb Dnv cwikva bv Kib Ges D g~j cwikvai Rb
wbavwiZ kl ZvwiLi ci Qq gvm AwZevwnZ nq;
(Q)
wZwb c~eeZx cuvP ermii Kvb mgq aviv 108 Gi Aaxb mwKZ ci mwnZ
jb`bi Aciva `vlx mve nb; A_ev
119
(R)
wZwb aviv 64 Gi Dc-aviv (3) cwZcvjb bv Kib|
(2) Kvb ew hw` GBic Kvb Kvvwbi cwiPvjK _vKb ev wQjb, h Kvvwb(K)
AevnZfve wZb A_ ermi Avw_K weeiYx ev evwlK wiUvb `vwLj Kiwb; ev
(L)
ZrKZK MnxZ wWcwRU cwikva KwiZ ev Dnvi my` cwikva KwiZ ev avh ZvwiL
wWevi Dvi KwiZ ev Dnvi Dci eKqv my` cwikva KwiZ ev NvwlZ wWwfW
cwikva KwiZ e_ nBqvQ Ges GBic e_Zv GK ermi ev Dnvi AwaK mgq AevnZ
_vK;
Zvnv nBj wZwb D Kvvwbi cwiPvjK wnmve cybtwbqvMi Rb ev D Kvvwb h ZvwiL Dic e_
nBqvQ, mB ZvwiL nBZ cieZx cuvP ermii Rb Ab Kvb Kvvwbi cwiPvjK wnmve wbqvM jvfi hvM
nBeb|
(3) Dc-aviv (1) I (2) G DwjwLZ AhvMZvi AwZwi Kvb cvBfU Kvvwb Dnvi msNwewaZ cqvRbxq
weavb KwiZ cvwie:
Ze kZ _vK h, (K)
`wZ nBevi ev AhvMZvi Av`k cvBevi ZvwiL nBZ cieZx wk w`bi ga;
(L)
h c` `v`k ev AvhvMZvi Av`ki wei c~evfve wk w`bi ga

Avcxj ev wcwUkb Kiv nq, mB Dic Avcxj ev wcwUkb wbw nBevi ZvwiL
nBZ mvZ w`b AwZv bv nIqv ch; ev
(M)
h Av`k ev `v`ki wei mvZw`bi ga cybivq Avcxj ev wcwUkb Kiv nq,

mB Dic cybAvcxj ev wcwUkb wbw bv nIqv ch ;
Dc-aviv (1) Gi `dv (N), (O) Ges (Q) G DwjwLZ AhvMZvmg~n KvhKi nBe bv|
92|
cwiPvjKMYi msLv(NumberofDirectors)|- (1) GB AvBb ceZbi ci Kvb ew weK
cwiPvjKi c`mn GKB mgq wekwU Kvvwbi AwaK Kvvwbi cwiPvjKi c` MnY KwiZ cvwieb bv:
Ze kZ _vK h, Kvb ew mevwaK `kwU cvewjK Kvvwbi cwiPvjK wnme wbqvMcv nBZ cvwie|
evLv|- Kvb ewi cwiPvjK wnmve wbqvMjvfi Rb cvewjK Kvvwbi mxgv MYbv Kwievi ,
Kvvwbi wbqYKvix ev Aaxb cvBfU Kvvwbi cwiPvjK cÌ Afy nBe|
120
(2) Dc-aviv (1) Gi weavb mvc, Kvb Kvvwbi m`mMY, wekl wmv cvei gvag Kvb
Kvvwbi GKRb cwiPvjK mevwaK hZwj Kvvwbi cwiPvjK wnmve Kvh KwiZ cvwie, Zvnvi msLv nvm KwiZ
cvwie|
(3) GB AvBb ceZbi AeewnZ c~e, Kvb ew Dc-aviv (1) G wbavwiZ mxgvi AwaK Kvvwbi
cwiPvjK c` avib Kwiqv _vwKj, wZwb GB AvBb ceZbi GK ermii ga,(K)
wbavwiZ mxgvi AvIZvq h mKj Kvvwbi cwiPvjK c` _vwKZ Pvnb Zvnv cQ`
Kwieb ;
(L)
Aewk Kvvwbi cwiPvjK c` nBZ c`ZvM Kwieb; Ges
(M)
GB AvBb ceZbi c~e h mKj Kvvwbi cwiPvjK wnmve `vwqZ cvjb KwiZb
Dnvì ga `dv (K) Gi Aaxb h mKj Kvvwbi cwiPvjK _vwKevi BQv cvlY
Kib, mB mKj KvvwbK ev GBic cZK Kvvwbi Dci GLwZqvi mb
iwRvi K Zvnvi cQì welq AewnZ Kwieb|
(4) Dc-aviv (3) Gi `dv (L) Abymvi c`ZvM Kiv nBj, Dic c`ZvM mswk KvvwbK AewnZ
Kwievi m m KvhKi nBe|
(5) GBic Kvb ew(K)
Dc-aviv (3) Gi `dv (L) Abymvi cwiPvjK ev A-wbevnx cwiPvjK wnmve Zvnvi
c`ZvM c ciYi ci ; A_ev
(L)
GB AvBb ceZbi GK ermi AwZv nBevi ci, hwU c~e NU;
wbavwiZ msLK Kvvwbi AwaK KvvwbZ cwiPvjK wnme `vwqZ cvjb Kwieb bv|
(6) Dc-aviv (1) Gi weavb msNb Kwiqv hw` Kvb ew cwiPvjK c` MnY Kib, Zvnv nBj wZwb Dic
jsNb AevnZKvjxb cwZ w`bi Rb Ab~b cuvP nvRvi UvKv I AbwaK cuwPk nvRvi UvKv A_ ` `wZ nBeb|
93|
cwiPvjK c` k~bZv (Vacation of office of director) |- (1) Kvb cwiPvjKi c` k~b
nBe, hw`(K)
wZwb aviv 91 Gi Aaxb cwiPvjK wnmve c` _vwKevi AhvM ewjqv weewPZ nb;
121
(L)
cwiPvjK cwilì AbygwZ mnKvi ev eZxZ GKvw`g 12 (evi) gvmi ga AbywZ

cwiPvjK cwilì mKj mfvq AbycwZ _vKb ;
(M)
wZwb aviv 104 Gi weavb jsNb Kib ;
(N)
wZwb cZ ev civfve ^v_mswk Kvb Pzw ev GwMgU Zvnvi ^v_ cKvk KwiZ
e_ nb hvnvZ aiv 104 Gi weavb jswNZ nq ;
(O)
wZwb Av`vjZi Av`k viv AhvM NvwlZ nb ;
(P)
wZwb bwZK jbRwbZ Aciva ev Ab Kvbfve, Kvb Av`vjZ KZK `vlx mve nBqv
Ab~b Qq gvmi Kviv ``wZ nb:
Ze kZ _vK h, cwiPvjK Avcxj KwijI cwiPvjK c` k~b nBe ;
(Q)
wZwb GB AvBb Abymvi AcmvwiZ nb;
(R)
wZwb h wbqYKvix, Aaxb ev mnhvMx Kvvwbi Kvb c`vwaKviej ev wbqvMej

cwiPvjK wnmve wbqvM cvBqvwQjb mB KvvwbZ Zvnvi D c` ev wbqvMi mgvw
NU|
(2) hw` Kvb ew Dc-aviv (1) G DwjwLZ AvhvMZvmg~ni Kvb GKwU AhvMZvi KviY Zvnvi avibKZ
cwiPvjK c` k~b nBqvQ Rvbv mI cwiPvjK wnmve `vwqZ cvjb Kib, Zvnv nBj wZwb AbwaK GK ermii
Kviv` ev Ab~b GK j UvKv Ges AbwaK cvuP j UvKv A_` ev Dfq ` `wZ nBeb|
(3) h Dc-aviv (1) G DwjwLZ AhvMZvi Aaxb Kvb Kvvwbi mKj cwiPvjKi c` k~b nBqv
hvq, mB D`vv ev, Zvnvi AbycwwZZ, miKvi cqvRbxq msLK cwiPvjK wbqvM KwiZ cvwie hvnviv
Kvvwb KZK mvaviY mfvq cwiPvjK wbqvM bv nIqv ch `vwqZ cvjb Kwieb|
(4) Kvb cvBfU Kvvwb Dnvi msNwewaZ cwiPvjK c` k~bZvi evcvi Dc-aviv (1) G wbavwiZ
KviYi AwZwi KviY wbaviY Kwiqv cqvRbxq weavb KwiZ cvwie|
94| cwiPvjKi c`ZvM (Resignation of director) |- (1) Kvb cwiPvjK Kvvwb eivei wjwLZ
bvwUk c`vbc~eK c`ZvM KwiZ cvwie Ges evW GBic bvwUk cvwi ci G msv bvU ivwLe Ges Kvvwb
wbavwiZ cwZ, mgq I dig Dnv iwRviK AewnZ Kwie Ges AeewnZ cieZx mvaviY mfvq cwiPvjKMY
msv cwZe`bI Dic c`ZvMi welq Dcvcb Kwie:
122
Ze kZ _vK h, c`ZvMKvix cwiPvjK Zvnvi c`ZvMi GKwU Kwc, c`ZvMi KviY DjLmn,
c`ZvMi wk w`bi ga wbavwiZ cwZZ iwRvii wbKU ciY Kwie|
(2) cwiPvjKi c`ZvM Kvvwb KZK GZrmsv bvwUk cvwi ZvwiL A_ev cwiPvjK KZK bvwUk
ZvwiL DjL _vwKj, D ZvwiL nBZ, h ZvwiL ci, KvhKi nBe:
Ze kZ _vK h, Kvb cwiPvjK c`ZvM KwijI wZwb c`ZvMi ciI Zvnvi gqv`Kvj msNwUZ Kvb
Acivai Rb `vqx _vwKeb|
(3) h Kvb Kvvwbi mKj cwiPvjK c`ZvM Kib, ev aviv 93 Gi Aaxb Zvnvì c` k~b nq,
mB D`vv ev Zvnvi AbycwwZZ miKvi cqvRbxq msLK cwiPvjK wbqvM Kwie hvnviv Kvvwb KZK
mvaviY mfvq cwiPvjK wbqvM bv nIqv ch `vwqZ cvjb Kwieb|
95|
cwiPvjKi AcmviY (Removal of director) |- (1) Kvvwb Dnvi mvaviY wmv cZve
ej Av`vjZ KZK aviv 292 Gi Aaxb wbqvM cv cwiPvjK eZxZ, h Kvb cwiPvjKK Zvnvi cì KvhKvj kl
nIqvi c~eB, ZvnvK bvbxi Rb hywmZ myhvM c`vb Kwiqv, AcmviY KwiZ cvwie:
Ze kZ _vK h, h Kvvwb AvbycvwZK cwZwbwaZ bxwZ Abymvi gvU cwiPvjKMYi Rb aviv 90
Gi Aaxb c` myhvM fvM Ki, mB GB Dc-avivi Kvb wKQyB chvR nBe bv|
(2) GB avivi Aaxb Kvb cwiPvjK AcmviY Ges AcmvwiZ cwiPvjKi j Kvb ewK wbqvMi Rb
Kvb mfvq wmv cZve MnYi wekl bvwUk c`vb KwiZ nBe|
(3) GB avivi Aaxb Kvb cwiPvjK AcmviY msv wmv cvei bvwUk cvwi ci Kvvwb mswk
cwiPvjKK Awej^ Dnvi GKwU Kwc ciY Kwie Ges D cwiPvjK Kvvwbi m`m nDK ev bv nDK, mfvq D
wmv cvei Dci AbywZ bvbx jvfi AwaKvix nBeb|
(4) h GB avivi Aaxb Kvb cwiPvjKK AcmviY msv wmv cvei bvwUk c`vb Kiv nq Ges
mswk cwiPvjK Kvvwb eivei GZ`&welq wjwLZ ee Dcvcb Kib Ges Kvvwbi m`mMYK AewnZ Kwievi
Abyiva Kib, mB Kvvwb, hw` mgq _vK, Zvnv nBj(K)
Kvcvwbi m`mMYK c` h Kvb bvwUk Dic ee cki welq DjL Kwie;
(L)
mfvi bvwUk h mKj m`mi wbKU ciY Kiv nBqvQ ( Kvcvwb KZK D ee
Ges
MnYi c~e ev ci nDK bv Kb) Zvnvì cZKKB eei GKwU Kwc ciY Kwie
123
Ges hw` mgq ^Zvi KviY ev Kvcvwbi fyj c~evfve eei Kwc ciY Kiv bv
nq, Zvnv nBj cwiPvjK, Zvnvi gwLK bvbxi AwaKvi zY bv Kwiqv, mfvq Zvnvi
ee cvV Kwiqv bvBevi eev Kwieb:
Ze kZ _vK h, hw` Av`vjZ, Kvcvwb ev msz ewi Ave`bi cwZ,
GB gg mZy nq h, gvbnvwbKi welq cPvii bvq Kvb AcqvRbxq KviY GB Dcavivi Aaxb AwcZ AwaKvii Aceenvi Kiv nBZQ, Zvnv nBj eei Kwc ciY ev
cvV Kwievi cqvRb nBe bv; Ges cwiPvjK Kvb c bv nIqv mI, Av`vjZ
cwiPvjKK Kvcvwbi Ave`bi eq AvswkK ev mcY cwikva Kwievi Av`k c`vb
KwiZ cvwie|
(5) GB avivi Aaxb Kvb cwiPvjKK AcmviYi dj m kbZv, hw` wZwb Kvcvwb KZK mvaviY mfvq
ev cwil` KZK wbqvMKZ nBqv _vKb, Ze h mfvq ZvnvK AcmviY Kiv nBe mB GKB mfvq Zvnvi j Ab
cwiPvjKK wbqvMi gvag ciY Kiv hvBe:
Ze kZ _vK h, Dc-aviv (2) Gi Aaxb D wbqvM msvZ wekl bvwUk c`vb KwiZ nBe|
(6) GBic wbqvMcv Kvb cwiPvjK h AcmvwiZ cwiPvjKi j wbqvM cvBqvQb, mB cwiPvjKi
Aewk gqvì Rb c` envj _vwKeb|
(7) hw` Dc-aviv (5) Gi Aaxb kb c` ciY Kiv bv nq, Zvnv nBj GB avivi weavb Abymvi bwgwK
kbZv wnmve Dnv ciY Kiv nBe:
Ze kZ _vK h, AcmvwiZ cwiPvjKK cwiPvjK cwil` KZK cwiPvjK wnmve cybwbqvM Kiv hvBe bv|
(8) GB avivi Kvb wKQyB(K)
GB avivi Aaxb AcmvwiZ Kvb ewK Pywi kZ ev Zvnvi wbqvMi kZ Abymvi

cwiPvjK wnmve Zvnvi c`PywZi ev cwiPvjK cì mwnZ Ab Kvb cì c`PywZi
KviY cv wZciY cvBevi AwaKvi; A_ev
(L)
GB AvBbi Abvb weavbi Aaxb Kvb cwiPvjKK AcmviYi gZv;
-zY Kwie bv|
96|
cwiPvjK KZK
mcvw`Z Kvhi eaZv (Validity of acts of directors)|- (1) cwiPvjK
wnmve `vwqZ cvjbKvix Kvb ewi mcvw`Z Kvh ea wnmve MY nBe, hwÌ cieZxZ Bnv cgvwYZ nq h,124
(K)
Zvnvi wbqvM wUcY wQj;
(L)
wZwb cwiPvjK c` _vwKevi AhvM wQjb;
(M)
wZwb ZwKZ welq fvU c`vbi AwaKvix wQjb bv|
(2) Zvnvi wbqvMi wmvZ aviv 89 Gi Aaxb evwZj wnmve MY nIqv mI GB avivi weavb chvR
nBe|
97|
cwiPvjKMYi iwRvi (Register of directors)|- (1) cZK Kvcvwbi Bnvi
cwiPvjKMYK wbebi Rb GKwU iwRvi _vwKe|

(2) iwRvi aviv 98 Gi Aaxb Kvb Kvcvwbi cZK cwiPvjK mcK AvekKxq Z_vw` Af
y
KwiZ nBe|
(3) iwRvi cwi`kbi Rb Kvcvwbi wbewZ Kvhvjq ivwLZ nBe|
(4) Kvcvwb iwRviK(K)
iwRvi h vb cwi`kbi Rb ivLv nBqvQ mB vb mcK; Ges
(L)
D vb cwieZb Kiv nBj, D cwieZb mcK;
-bvwUk c`vb Kwie, hw` bv Dnv mKj mgqB Kvcvwbi wbewZ Kvhvjq ivLv nq|
(5) iwRvi(K)
Kvcvwbi h Kvb m`mi Rb, Kvb PvR eZxZ; Ges
(L)
Ab h Kvb ewi Rb, wbavwiZ wd cwikva mvc;
-cwi`kbi Rb Dgy _vwKe|

(6) hw` Dc-aviv (1), (2) ev (3) AbymiYi Kvb jsNb nq ev hw` Dc-aviv (4) AbymiYi
Kvb jsNb 14 w`b AevnZ _vK, ev hw` Dc-aviv (5) Gi Aaxb cwi`kb cZvLvb Kiv nq, Zvnv nBj(K)
mswk Kvcvwb; Ges
(L)
D jsNbi mwnZ hy Kvcvwbi cZK KgKZv;
-KZK GKwU Aciva msNwUZ nBe|

125
evLv|- GB Dc-avivi Dk c~iYK GKRb Qvqv cwiPvjK Kvcvwbi KgKZv wnmve weewPZ nBe|
(7) GB avivi Aaxb Kvb Aciva Awfhy Kvb ew msw cwZZ Acivax mveZ nBj wZwb AbwaK-----UvKv Rwigvbv Ges, AevnZ jsNbi , cwZ w`bi Rb AbwaK ------- UvKv A_` `Yxq nBeb|
(8) iwRvi cwi`kb cZvLvb Kwievi iwRvi, Av`k viv, Awej iwRvi cwi`kb KwiZ
Ìqvi AbygwZ `vb eva KwiZ cvwieb|
98|
cwiPvjKMYi h mKj Z_ iwRvi Afy KwiZ nBe(Particularsofdirectorstobe
registered)|- (1) Kvb Kvcvwbi cwiPvjKMYi iwRvi, Kvb GKK ewi , wbewYZ weeiY _vwKZ
nBe, h_vt(K)
bvg Ges Kvb ce bvg;
(L)
PvKzixi wVKvbv;
(M)
wZwb mPivPi h `k emevm Kib mB `ki bvg;
(N)
RvZxqZv;
(O)
eemvwqK ckv, hw` _vK;
(P)
Rg ZvwiL;
(Q)
RvZxq cwiPq c ev, we`kx bvMwiK nBj, cvmcvU bi|
(2) GB avivi Dk c~iYK ce bvg (former name) A_ GBic Kvb bvg h bvg D GKK ew
eemvwqK Dk ce cwiwPZ wQj|
(3) h Kvb ew ce GBic GKvwaK bvg cwiwPZ nq _vKb, mB cwZwU bvg DjL KwiZ
nBe|
(4) Kvb ewi PvKzixi wVKvbv Kvcvwbi wbebKZ ì wnmve DjL Kiv hvBe|
99|
cwiPvjKMYi h mKj Z_ iwRvi Afy KwiZ nBet cweavb cYqbi gZv
(Particulars of directors to be registered: power to make regulations) |- iwRvi, Kvcvwbi

126
cwiPvjKMYi iwRvi ev cwiPvjKMYi evmvbi wVKvbvi iwRvi h mKj weeiY _vKv AvekK mB mKj
weeiYi mwnZ Kvb weeiY hy Kiv ev ev` Ìqv hvq mB j wbv welq cweavb cYqb KwiZ cvwie, h_v: (K)
GKK ewi chvR, cwiPvjKMYi h mKj Z_ wbeb Afy KwiZ nBe mB mKj
welq;
(L)
KcviU cwiPvjK I dvg Gi chvR, cwiPvjKMYi h mKj Z_ wbeb Afy KwiZ

nBe mB mKj welq;
(M)
cwiPvjKMYi evmvbi wVKvbvi iwRvi|
100| cwieZb mcK iwRviK bvwUk c`vbi `vwqZ(Dutytonotifyregistrarofchanges)|(1) Kvb Kvcvwb (K)
Kvb ew cwiPvjK nBj ev Zvnvi cwiPvjK cì mgvw nBj; A_ev
(L)
Kvcvwbi cwiPvjKMYi iwRvi ev cwiPvjKMYi wVKvbvi iwRvi Kvb weeiY

cwieZb Kiv nBj;
-Dnvi 14 w`bi ga iwRviK D cwieZb Ges cwieZbi ZvwiL mcK bvwUk c`vb Kwie|
(2) Kvb ewi Kvb Kvcvwbi cwiPvjK nIqv msvZ bvwUk(K)
Kvcvwbi cwiPvjKMYi iwRvi ev cwiPvjKMYi wVKvbvi iwRvi h mKj weeiY

_vKv AvekK b~Zb cwiPvjKi mB mKj weeiY mcwKZ GKwU weewZ _vwKe; Ges
(L)
D c` `vwqZ cvjb mcK D ewi mwZc mshy KwiZ nBe|
(3) h(K)
Kvb Kvcvwb Kvcvwbi cwiPvjKMYi iwRvi ewYZ gZ Kvb cwiPvjKi PvKzixi

wVKvbv cwieZb welq bvwUk c`vb Ki; Ges
(L)
D bvwUki mwnZ Kvcvwbi cwiPvjKMYi wVKvbvi iwRvi GZ`&welq Kvb

cwieZb mcK bvwUk mshy bv _vK;
-mB D bvwUk GB gg GKwU weewZ mshy KwiZ nBe h, GBic Kvb cwieZb Kwievi AvekKZv bvB|
127
Aavq-2
cwiPvjK cwilì gZv
(Powers of Board of Directors)
101| cwiPvjK cwilì gZv (Powers of Board of Directors) |- (1) Kvb Kvvwb h mKj
gZv cqvM Ges h mKj Kvh I welq mv`b KwiZ cvi, D Kvvwbi cwiPvjK cwilÌ mB mKj gZv
cqvM Ges Kvh I welq mv`b KwiZ cvwiet
Ze kZ _vK h, cwil` KZK GBic gZv cqvM ev Kvh ev welq mv`b, GB AvBb, Kvvwbi
msNviK ev msN wewa ev Kvvwb KZK Bnvi mvaviY mfvq cYxZ cweavbgvjvmn Bnvì mwnZ Amvgmc~Y bn I
Bnvì Aaxb h_vh_fve cYxZ cweavbgvjvq GZ`yk DwjwLZ weavbvejx mvc nBet
AviI kZ _vK h, cwil` Ggb Kvb gZv cqvM ev Ggb Kvb Kvh ev welq mv`b Kwie bv, hvnv GB
AvBbi Aaxb ev Kvvwbi msNviK ev msNwewa viv ev Ab Kvbfve mvavib mfvq Kvvwb KZK cqvMKZ ev
mvw`Z nIqvi wb`kbv ev evaevaKZv iwnqvQ|
(2) cwilì c~e KZ Kvb KgK AKvhKi Kwievi Rb Kvvwb mvaviY mfvq Ggb Kvb cweavbgvjv
Zix Kwie bv, hvnv D ijkb Zix bv nBj ea nBZ|
(3) Kvvwbi cwiPvjK cwil` Kvvwbi c cwilì eVK MnxZ wmvi gvag wbwjwLZ
gZvwj cqvM Kwie, h_vt(K) kqvi nvviMYK Zvnvì kqvii AcwikvwaZ A_ c`vbi Avnvb Rvbvbv;
(L) wmwKDwiwUi cybtq Abygv`b Kiv;
(M) evsjv`ki wfZi ev evwni, wWevimn, wmwKDwiwU Bmy Kiv;
(N) A_ KR Kiv;
(O) Kvvwbi g~jab wewbqvM Kiv;
(P) FYi FY gyi ev wbqZv (guarantee) c`vb ev wbivcv (security) msvb Kiv;
(Q) Avw_K weeiYx Ges evWi cwZe`b Abygv`b Kiv ;
(R) Kvvwbi eemv egyLx Kiv ;
128
(S) GKxKiY (amalgamation), Axf~ZKiY (merger) I cybtMVb (reconstruction) Abygv`b Kiv;

(T) Kvb Kvvwb AwaMnY (take over) Kiv A_ev Ab Kvb Kvvwbi wbqY ev DjLhvM
(Substantial) `vq AwaMnY (acquir) Kiv;
(U) wbavwiZ Abvb welqt
Ze kZ _vK h, cwil` Bnvi Kvb mfvq MnxZ Kvb wmv cvei viv, h Kvb cwiPvjK KwgwU,
eevcbv cwiPvjK, gvbRvi ev Kvvwbi Ab h Kvb g~L KgKZv A_ev Kvvwbi kvLv Awdmi , kvLv
Awdmi g~L KgKZvi wbKU Z`KZK wbw`KZ kZvaxb `dv (N) _K (P) Z DwjwLZ gZvmg~n Acb KwiZ
cvwie:
Aviv kZ _vK h, Kvb evswKs Kvvwb KZK Bnvi AvgvbZi eemvi ^vfvweK Kvhg RbMYi wbKU
nBZ Pvwnevgv ev Ab Kvbfve diZhvM Ges PK, WvdU, Av`k (order) ev Ab Kvbfve DvjbhvM A_
MnY A_ev cwil` KZK wbavwiZ kZvaxb Kvb evswKs Kvvwb KZK Ab evswKs KvvwbZ AvgvbZi gvag
A_ wewbqvM (placing of monies on deposit), GB avivi Dk evswKs Kvvwb KZK A_ avi
(borrowing of moneies) ev cvmswMK , FY Kvhg (making of loans) A_ weewPZ nBe bv|
evLv 1|- `dv (N) Gi Kvb wKQzB, Kvb evswKs Kvvwb KZK Ab Kvb evswKs Kvvwb ev evsjv`k
evsK ev h Kvb AvBbi viv ev Aaxb cwZwZ Ab h Kvb evsKi wbKU nBZ KRi (borrwing)
chvR nBe bv|
evLv 2|- Kvb Kvvwb Ges Bnvi evsKviì ga jb`bi , Kvvwb KZK `dv (N) Z
DwjwLZ gZv cqvM Kiv ewjZ Kvvwb KZK Bnvi evsKviì mwnZ Ifvi WvdU ev Kvk wWU (Cash
credit)ev Ab Kvbfve A_ FYi Rb eev KivK eySvBe Ges GBic h eev cKZfve Aej^b Kiv nq
Zvnv Ifvi WvdU, Kvk wWU ev Ab wnmvei gvag cKZ cvZwnK jb`b bn|
(4) GB avivi Kvb wKQzB, cwil` KZK GB avivq DwjwLZ h Kvb gZv cqvMi Kvvwb KZK
Bnvi mvaviY mfvq Kvb evav-wbla Ges kZvejx Avivc Kwievi AwaKviK zY KwiqvQ ewjqv weewPZ nBe bv|
102| cwiPvjK cwilì gZvi Dci evav-wbla (Restrictions on powers of Boards)|- (1) Kvb
Kvvwbi cwiPvjK cwil` Kej wekl wmvi gvag Kvvwbi mwZ MnY Kwiqv wbewYZ gZvwj cqvM
Kwie, h_vt(K)
Kvvwbi MnxZ D`vMi m~Y ev iZc~Y Ask A_ev h Kvvwbi GKvwaK D`vM
(undertakings) iwnqvQ, mB Dic mKj D`vM ev h Kvb D`vMi iZc~Y Ask
weq, BRviv ev Ab Kvb fve nvwiZ Kiv;
129
evLv- GB `dvi Dk c~iYK,(A)
D`vM (undertakings) ewjZ Kvvwbi wewbqvM c~eeZx A_ ermii wbixvKZ

wwZ (audited balance sheet) Abyhvqx Bnvi bxU mì kZKiv wek fvM AwZg
KwiqvQ A_ev weMZ A_ ermi Kvvwbi gvU Avqi kZKiv wek fvM Drcv`b
(generate) KwiqvQ Ggb D`vMK eySvBe;
(Av)
Kvb A_ ermi D`vMi ev iZc~Y Ask (substantially the whole of the

undertaking) ewjZ c~eeZx A_ ermii wbixvKZ wwZc Abyhvqx D`vMi g~ji
kZKiv wekfvM ev Bnvi AwaKK eySvBe|
(L)
h Kvb Axf~ZKiY (merger) ev GKxKiY (amalgamation) Gi djkywZZ Bnv KZK cv

wZc~iYi A_ wfbfve Uv wmwKDwiwUZ wewbqvM Kiv;
(M)
Kvb cwiPvjKi wbKU nBZ cvIbv h Kvb FY nvm (remit) ev cwikvai mgq ew Kiv|
(2) Dc-aviv (1) Gi `dv (K) Gi Kvb wKQzB, wbwjwLZ welqmg~nK cfvweZ Kwie bvt
(K)
mij wekvm D `dvq DwjwLZ h Kvb mw, wewbqvM ev D`vM q ev BRvivq MnY
KwiqvQb Ggb Kvb Zvi ev Ab Kvb ewi ^Z; ev
(L)
h Kvb Kvvwbi mvaviY eemv Kvb mw weq ev BRviv c`vb, mB D

Kvvwbi h Kvb mw weq ev BRviv|
(3) Dc-aviv (1) Gi `dv (K) G DwjwLZ Kvb jb`bK mwZ c`vb Kwiqv Kvb Kvvwb KZK MnxZ
Kvb wekl wmv viv, D jb`b nBZ D~Z nBZ cvi GBic Kvb weq AwRZ gybvdvi (Sale Proceeds)
eenvi, nvi ev wewbqvM msv kZvejxmn, D wmv DwjwLZ kZmg~n Avivc (stipulate) Kiv hvBet
Ze kZ _vK h, GB AvBb DwjwLZ weavbvejx Abymvi eZxZ GB Dc-aviv KvvwbK Bnvi g~jabi h
Kvb nvm KvhKi Kwievi KZZ c`vb KwiqvQ gg weewPZ nBe bv|
103| cwiPvjKi KZe (Dutis of directors )|- (1) GB AvBbi weavbvejx mvc, Kvvwbi Kvb
cwiPvjK Kvvwbi msNwewa (article) Abyhvqx Kvh Kwieb|
(2) Kvvwbi Kvb cwiPvjK mvgwMKfve Bnvi m`mMYi KjvYv_ Ges Kvvwb, Bnvi KgPvix,
kqvinvvi, mgvRi mevP KjvYi Rb Ges cwiek myivi Rb Kvvwbi Dk evevqbi j mij
wekvm Kvh Kwieb|
130
(3) Kvvwbi Kvb cwiPvjK h_v_ I hywmsMZ mZKZv, `Zv I Aavemvqi mwnZ Zvnvi `vwqZ cvjb
Kwie Ges ^vaxb gZvgZ (judgment) cqvM Kwieb|
(4) Kvvwbi cwiPvjK Ggb Kvb cwiwwZZ RwoZ nBeb bv, h Zvnvi cZ ev civ ^v_
RwoZ _vwKZ cvi ev Kvvwbi ^v_i mwnZ mvsNwlK nBZ cvi|
(5) Kvvwbi Kvb cwiPvjK Kvb Aea (Undue) jvf (gain) ev myweav Zvnvi wbRi A_ev Zvnvi
AvZxq, Askx`vi ev mnhvMxi Rb ARb ev ARbi Pv Kwieb bv Ges hw` D cwiPvjK Dc-aviv (7) Gi Aaxb
Kvb Aea jvf Mnbi Rb `vlx mve nb, Zvnv nBj wZwb D ARbi mgcwigvY A_ KvvwbK c`vb KwiZ
`vqx _vwKeb|
(6) Kvvwbi Kvb cwiPvjK Zvnvi c` (office) nvi (assign) Kwieb bv Ges GBic h Kvb
nvi Aea nBe|
(7) hw` Kvvwbi Kvb cwiPvjK GB avivi weavbvejx jsNY Kib, Zvnv nBj D cwiPvjK Ab~b GK
j UvKv nBZ AbwaK `k j UvKv ch A_` `Yxq nBeb|
104| cwiPvjK KZK ^v_i cKvk (Disclosure of interest by director) |- (1) cZK cwiPvjK
cwilì c_g mfvq, hLvb wZwb GKRb cwiPvjic AskMnb Kib, Ges cieZxZ cZK A_ ermi cwilì
c_g mfvq A_ev hLbB BwZc~e cKvwkZ welq Kvb cwieZb Avbv nq, ZLb D cwieZbi ci AbywZ c_g
cwilì mfvq wbavwiZ cwZZ, h Kvb Kvvwb ev Kvvwbmg~n ev wbMwgZ msv, dvg ev kqvi avibi welq
Afy iwnqvQ Ggb Kvb ewmsN Zvnvi mswkZv ev ^v_ cKvk Kwie|
(2) Kvvwb KZK ev Kvvwbi c wbwjwLZ Kvb wbMwgZ msv, dvg ev Ab Kvb mvi mwnZ
mvw`Z ev mvw`Ze Kvb Pyw ev cvweZ Pyw A_ev MnxZ ev MnxZe Kvb eev ev cvweZ eevq h Kvb
cKvi cZfve ev civfve mswk ev ^v_evb Kvvwbi cZK cwiPvjK, cwiPvjK cwilì h mfvq D
Pzw ev eev wbq AvjvPbv nq, mB mfvq Zvnvi mswkZv ev ^v_i cKwZ cKvk Kwieb Ges D mfvq wZwb
AskMnY Kwieb bvt
(K)
Ggb Kvb wbMwgZ msv, hLvb D cwiPvjK wbR ev Ab Kvb cwiPvjKi mwnZ mwwjZfve
D wbMwgZ msvi kZKiv `yB fvMi AwaK kqvi aviY Kib ev D wbMwgZ msvi wZwb GKRb
D`vv, gvbRvi ev g~L wbevnx KgKZv; ev
(L)
Ggb Kvb dvg ev mv hLvb D cwiPvjK, gZ, GKRb Askx`vi, gvwjK ev m`mt
131
Ze kZ _vK h, h Kvb cwiPvjK Dic Kvb Pzw mvw`Z ev eev MnxZ nIqvi mgq mswk ev
^v_evb wQjb bv, m wZwb hw` D Pzw mvw`Z ev eev MnxZ nIqvi ci mswk ev ^v_evb nb, Zvnv nBj
Zvnvi mswk ev ^v_evb nIqvi ci ciB, ev Zvnvi mswk ev ^v_evb nIqvi ci cwilì c_g mfvq, Zvnvi mswkZv
ev ^v_ cKvk Kwieb|
(3) Dc-aviv (2) Gi Aaxb cKvk eZxZ A_ev Pyw ev eevq h Kvb cKvi cZfve ev civfve
mswk ev ^v_evb Kvvwbi Kvb cwiPvjKi AskMnY Kvvwb KZK mvw`Z Kvb Pyw ev MnxZ Kvb eev
Kvvwbi BQvbymvi evwZjhvM nBe|
(4) hw` Kvb cwiPvjK Dc-aviv (1) ev (2) Gi weavb jsNb Kib, Zvnv nBj D cwiPvjK AbwaK GK
ermi Kviv` ev Ab~b cvk nvRvi UvKv nBZ AbwaK GK j UvKv ch A_` ev Dfq ` `Yxq nBeb|
(5) GB avivi Kvb wKQzB,(K)
Kvvwbi mwnZ mvw`Z Kvb Pyw ev eevq Kvvwbi Kvb cwiPvjKi Kvb mswkZv ev ^v_
_vwKevi welq mxgveZv Avivc msv AvBbi Kvb weavbi cqvMK zb Kwie bv;
(L)
Ggb `yBwU Kvvwbi ga mvw`Z ev mvw`Ze Kvb Pzw ev eevi chvR nBe bv,
h GKwU Kvvwbi h Kvb cwiPvjK A_ev `yB ev ZZvwaK cwiPvjKMY h_fve Ab
Kvvwbi cwikvwaZ kqvi g~jabi kZKiv `yB fvMi AwaK kqvi g~jab avib Ki bv|
105| cwiPvjKì FY c`vb (Loan to directors)|- (1) GB AvBb wfbZi Kvb weavb bv _vwKj,
Kvb Kvvwb, Bnvi Kvb cwiPvjKK ev cwiPvjKi ^v_ iwnqvQ Ggb Ab Kvb ewK LvZv-Kjgx FY (book
debt) bvg AwfwnZ Kvb FYmn cZfve ev civfve Kvb FY c`vb (Advance any loan) A_ev ZrKZK
ev D Ab ew KZK MnxZ Kvb FYi mswkZvq Kvb wbqZv ev RvgvbZ c`vb Kwie bvt
Ze kZ _vK h, GB Dc-avivi Kvb wKQzB wbwjwLZ chvR nBe bv, h_vt(K)
Kvvwbi Kvb eevcbv cwiPvjK ev mvewYK cwiPvjKK(A)
Kvvwb KZK Bnvi mKj KgPvix ch ewaZ PvKzixi kZi Kvb Ask wnmve, ev
(Av)
m`mMY KZK Kvb wekl wmvi gvag Abygvw`Z Kvb xg Abymvi;
-Kvb FY c`vbi ; A_ev

(L)
Ggb Kvb Kvvwbi , hwU Bnvi eemvqi ^vfvweK Kvhg wnmve FY c`vb A_ev Kvb
FYi mwVK cwikvai wbqZv ev RvgvbZ c`vb Ki Ges Dic FYi evsjv`k evsK
KZK
NvwlZ evsK nvii ( Bank rate) PvBZ Kg my` `vex (charge) Kiv nq bv|
132
evLv|- GB avivi Dk c~iYK, cwiPvjKi ^v_ iwnqvQ Ggb Ab Kvb ew ewjZ wbwjwLZ
ew ev msvK eySvBe, h_vt(K)
FY c`vbKvix Kvvwb ev Bnvi wbqYKvix Kvvwbi Kvb cwiPvjK A_ev D cwiPvjKi Kvb
Askx`vi ev AvZxq ;
(L)
h Kvb dvg, hvnvZ `dv (K) G DwjwLZ Kvb cwiPvjK ev Zvnvi AvZxq GKRb Askx`vi;
(M)
h Kvb cvBfU Kvvwb, hvnvZ `dv (K) G DwjwLZ Kvb cwiPvjK GKRb cwiPvjK ev m`m;
(N)
h Kvb wbMwgZ msv, hvnvi mvavib mfvq `dv (K) G DwjwLZ Kvb cwiPvjK A_ev Dic `yB
ev ZZvwaK cwiPvjK GK gvU fvUvwaKvii kZKiv cuwPk fvMi Kg bq GBic cwigvY cqvM
ev wbqY KwiZ cvi; ev
(O)
h Kvb wbMwgZ msv, hvnvi cwiPvjK cwil`, eevcbv cwiPvjK ev gvbRvi, FY c`vbKvix
Kvvwbi cwil` ev Kvb cwiPvjK ev cwiPvjKMbi wb`k ev civgk Abymvi Kvh KwiZ
Af|
(2) hw` Dc-aviv (1) Gi weavb jsNb Kwiqv Kvb FY ev wbqZv ev RvgvbZ c`vb Kiv nq, Zvnv nBj
mswk Kvvwb Ab~b cuvP j UvKv nBZ AbwaK cuwPk j UvKv ch A_` `Yxq nBe Ges GBic Kvb
cwiPvjK ev Ab ew, hvnvK Kvb FY c`vb Kiv nBqvQ A_ev ZrKZK ev Ab ew KZK MnxZ Kvb FYi
mswkZvq Kvb wbqZv ev RvgvbZ c`vb Kiv nBqvQ, wZwb AbwaK Qq gvm Kviv` ev Ab~b cuvP j UvKv nBZ
AbwaK cuwPk j UvKv ch A_` ev Dfq ` `Yxq nBeb|
106| Kvvwb KZK FY I wewbqvM ( Loan and Investment by the Company) |- (1) GB
AvBbi weavbvejx zb bv Kwiqv, Kvb Kvvwb, Ab wKQy wbavwiZ Kiv bv nBj, wewbqvM Kvvwbi `yB ii
AwaK Kvb ii gvag wewbqvM Kwie bvt
Ze kZ _vK h, GB Dc-avivi weavb(A)
hw` evsjv`ki evwni Ab Kvb `k wbMwgZ Kvb Kvvwbi Aaxb wewbqvM (Investment
Subsidiary) D `ki AvBb Abyhvqx `yB ii AwaK nq, Zvnv nBj Kvb Kvvwb KZK D
KvvwbK AwaMnb KivK;
(Av)
Kvb mnhvMx Kvvwb KZK Kvb AvBb ev AvcvZZ ejer Kvb AvBbi Aaxb cYxZ Kvb wewa
ev cweavbi Aaxb DwjwLZ AvekKZvmg~n c~iYi Dk Kvb Aaxb wewbqvM KivK;
- cfvweZ Kwie bv|

133
(2) Kvb Kvvwb cZfve ev civfve(K)
Kvb ew ev Ab Kvb wbMwgZ msvK (body Corporate) Kvb FY c`vb Kwie bv;
(L)
Kvb FYi mswkZvq Kvb wbMwgZ msvK ev ewK Kvb wbqZv ev wbivcv c`vb Kwie bv;
Ges
(M)
Ab Kvb wbMwgZ msvi wmwKDwiwU, Bnvi cwikvwaZ kqvi g~jab, wd wiRvf I wmwKDwiwU
wcwgqvg wnmvei kZKiv lvU fvM ev Bnvi wd wiRvf I wmwKDwiwU wcwgqvg wnmvei kZKiv
GKkZ fvM, hvnv AwaK nq, AwZg Kwiqv Puv`v c`vb, q ev Ab Kvb fve AwaMnb Kwie bv|
(3) h Dc-aviv (2) Gi Aaxb Kvb FY, wbqZv ev wmwKDwiwU c`vb ev AwaMnY D Dc-avivq
DwjwLZ mxgv AwZg Ki, m mvavib mfvq wekl wmvi gvag c~e Abygv`b cqvRb nBe|
(4) Kvvwb KZK KZ wewbqvM, c` FY, wbqZv ev wmwKDwiwU Ges FY, wbqZv ev wmwKDwiwU MnxZv
KZK cvweZ eenvii Dki wevwiZ weeiY Avw_K weeiYxZ DjLc~eK m`mMYi wbKU cKvk Kwie|
(5) Kvvwb KZK Kvb wewbqvM ev Kvb FY, wbqZv ev wmwKDwiwU c`vb Kiv hvBe bv, hw` bv cwilì
mfvq DcwwZ mKj cwiPvjKi mwZZ Bnv gyi Kwiqv Kvb wmv cvk Kiv bv nq Ges h gqv`x FY
iwnqvQ, m miKvix Avw_K cwZvbi c~evbygv`b MnY Kiv bv nq:
Ze kZ _vK h, h Kvvwb KZK KZ wewbqvM, c` FY, wbqZv ev wmwKDwiwU A_ev Ab mKj
wbMwgZ msvq cvweZ wewbqvM, FY, wbqZv ev wmwKDwiwUi gvU cwigvY Dc-aviv (2) G DwjwLZ mxgv AwZg
Ki bv, Ges h miKvix Avw_K cwZvbi Fbi kZvejx Abymvi Dic FYi wKw cwikva ev Dnvi my`
c`vbi Kvb Ljvcx bvB, m miKvix Avw_K cwZvbi c~evbygv`b cqvRb nBe bv|
(6) GB avivi Aaxb cPwjZ evsK myì nvii, hvnv evsjv`k evsK KZK cKvwkZ cwgZ nvi (Standard
rate), wb Kvb myì nvi Kvb FY c`vb Kiv hvBe bv|
(7) GB AvBb ejer nIqvi c~e ev ci Kvb Kvvwb hw` ZrKZK MnxZ Kvb AvgvbZ cwikva ev Dnvi
my` c`vb Ljvwc nq, Zvnv nBj D Ljvwc ejer _vKvKvjxb mgq Kvb FY, wbqZv ev wmwKDwiwU c`vb Kwie
bv ev Kvb AwaMnY Kwie bv|
(8) GB avivi Aaxb FY, wbqZv ev wmwKDwiwU c`vbKvix ev AwaMnYKvix cZK Kvvwb GKwU iwRvi
msiY Kwie, hvnvZ wbavwiZ weeiY wjwce _vwKe Ges hvnv wbavwiZ cwZZ iYveY KwiZ nBe|
(9) Dc-aviv (8) G DwjwLZ iwRvi Kvvwbi wbewZ Kvhvjq msiY KwiZ nBe Ges(K)
D Kvhvjq cwi`kbi Rb Dy ivwLZ nBe; Ges

134
(L)
h Kvb m`m Bnvi Ask-wekli Kwc msMn KwiZ cwieb, Ges wbavwiZ wd c`vb mvc, h
Kvb m`mK Bnvi Kwc c`vb Kiv hvBe|
(10) Dc-aviv (1) eZxZ, GB avivi Kvb wKQzB wbwjwLZ chvR nBe bv, h_vt(K)
Kvb evswKs Kvvwb ev exgv Kvvwb ev Avevmb A_jMx Kvvwb (housing finance
Company) KZK Bnvi eemvi ^vfvweK Kvhgi Ask wnmve A_ev KvvwbZ A_jMx ev
AeKvVvgvMZ myweav msvbi eemvq wbqvwRZ Kvvwb KZK Kvb FY, wbqZv ev wmwKDwiwU
c`vbi ;
(L)
(A) Kvb bb-evswKs Avw_K Kvvwb, evwYwRK evsK Ges wmwKDwiwU AwaMnY Kiv hvnvi g~L
eemv, Ggb Kvb Kvvwb KZK KZ h Kvb AwaMnYi t
Ze kZ _vK h, Kvb bb-evswKs Avw_K cwZvb Ges evwYwRK evsKi D
AevnwZ Bnvi wewbqvM I FY c`vb Kvhg Abyhvqx nBe;
(Av) wmwKDwiwU AwaMnY Kiv hvnvi g~L eemv, Ggb Kvb Kvvwb KZK KZ h Kvb AwaMnYi
;
(B) aviv 220 Gi Dc-aviv (1) Gi `dv (K) Abyhvqx ewZ kqvi AwaMnYi |
(11) hw` Kvb Kvvwb GB avivi weavbvejx jsNb Ki, Zvnv nBj D Kvvwb Ab~b cuwPk nvRvi UvKv
nBZ AbwaK cuvP j UvKv ch A_` `Yxq nBe Ges D jsNbi Rb `vqx Kvvwbi cZK KgKZv
AbwaK `yB ermii Kviv` Ges Ab~b cuwPk nvRvi UvKv nBZ AbwaK GK j UvKv ch A_` `Yxq nBeb|
evLv- GB avivi Dk c~iYK,(K)
wewbqvM Kvvwb ewjZ Ggb KvvwbK eySvBe, hvnvi g~L eemv nBZQ kqvi, wWevi
ev Ab wmwKDwiwU AwaMnY Kiv;
(L)
AeKvVvgvMZ myweav ewjZ Zdwmj 6 G DwjwLZ myweavw`K eySvBe|
107| Kvvwb KZK Bnvi wbRi bvg wewbqvM Kiv (Investments of Company to be held in its
own name)|- (1) Kvb Kvvwb KZK h Kvb mw, wmwKDwiwU ev Ab Kvb cwim` KZ ev aviYKZ mKj
wewbqvM Bnvi wbR bvg KZ ev aviYKZ nBZ nBet
135
Ze kZ _vK h, Kvb Kvvwb Bnvi mnhvMx Kvvwbi, h Kvb gbvbxZ ev gbvbxZMYi bvg,
mnhvMx Kvvwbi m`m msLv wewae mxgvi wb nvm bv cvIqv wbwZ Kwievi Rb, cqvRb, h Kvb kqvi
aviY KwiZ cvwie|
(2) GB avivi Kvb wKQzB Kvb KvvwbK wbwjwLZ Kvhmg~n KwiZ evav c`vb Kwie ewjqv MY nBe bvt
(K)
Kvb kqvi ev wmwKDwiwU nBZ cv wWwfW ev c`q my` msMnc~eK Kvb evsK, Kvvwbi
evsKvi wnmve, Rgv c`vb Kiv; ev
(L)
Kvb kqvi ev wmwKDwiwUi nvi mnRZi Kwievi Rb, D kqvi ev wmwKDwiwU evsjv`k evsK
ev Kvb Zdwmjx evsK, Kvvwbi evsKvi wnmve, Rgv c`vb, nvi Kiv ev Bnvì bvg aviY
Kivt
Ze kZ _vK h, Kvvwb KZK Kvb kqvi ev wmwKDwiwU nvii ZvwiL nBZ A_ev
evsjv`k evsK ev Kvb Zdwmjx evsKi bvg Kvvwb KZK D kqvi ev wmwKDwiwU c_g aviY
Kwievi ZvwiL nBZ Qq gvmi ga, hw` Dic Kvb kqvi ev wmwKDwiwUi nvi bv nq, Zvnv
nBj D Kvvwb, D mgq AwZv nBevi ci, hZ kxN me, evsjv`k evsK ev D Zdwmjx
evsK nBZ Bnvi bvg D kqvi ev wmwKDwiwU cybtnvi Kwie ev gZ, cybivq Bnvi wbRi
bvg aviY Kwie; ev
(M)
KvvwbK c` Kvb FY cwikva ev Bnv KZK cwZkyZ Kvb evaevaKZv cwZcvjbi Rb

RvgvbZ wnmve Kvb ewi wbKU Kvb kqvi ev wmwKDwiwU Rgv c`vb ev nvi Kiv; ev
(N)
h Kvb Kvvwb KZK GKRb wnZMvnx gvwjK (beneficial owner) wnmve Kvb wewbqvM
wmwKDwiwU AvKvi aviY Kiv nq, m Kvb wWcwRUwii (depository) bvg D wewbqvM
aviY Kiv|
(3) hw` Dc-aviv (2) Gi `dv (N) Abyhvqx Kvb Kvvwb, ZrKZK wewbqvMKZ Kvb kqvi ev wmwKDwiwU
wbR bvg aviY bv Ki, Zvnv nBj D Kvvwb wbavwiZ Z_vejx (particulars) Afy Kwiqv GKwU
iwRvi msiY (maintain) Kwie Ges Kvvwb KZK Bnvi msNwewa ev mvaviY mfvi gvag AvivwcZ
hywmsMZ evavwbla mvc, Kvvwbi h Kvb m`m ev wWeviavix KZK KgKvjxb mgq webv g~j
cwi`kbi Rb D iwRvi Dy ivwLZ nBe|
(4) hw` Kvb Kvvwb GB avivi weavbvejx jsNb Ki, Zvnv nBj D Kvvwb Ab~b cuwPk nvRvi UvKv
nBZ AbwaK cuwPk j UvKv ch A_` `Yxq nBe Ges D jsNbi Rb `vqx Kvvwbi cZK KgKZv
AbwaK Qq gvmi Kviv` ev Ab~b cwPuk nvRv UvKv nBZ AbwaK GK j UvKv ch A_` ev Dfq `
`Yxq nBeb|
136
108| mc ci mwnZ jb`b (Related Party Transaction)|-(1) cwiPvjK cwil` KZK Bnvi
Kvb mfvq Kvb wmv cvei gvag c` mwZ Ges wbavwiZ kZ mvc eZxZ, Kvb Kvvwb Kvb
m ci mwnZ wbv welq Kvb Pzw mv`b ev Kvb eev MnY Kwie bvt(K) Kvb cY ev DcKiYi weq, q ev mieivn;
(L) h Kvb cKvi mwi weq ev Ab Kvb fve nvi ev q;
(M) h Kvb cKvi mwi BRviv c`vb;
(N) h Kvb mev MnY ev c`vb;
(O) cY, DcKiY, mev ev mw q ev weqi Rb h Kvb cwZwbwa wbqvM,
(P) Kvvwb, Bnvi Aaxb Kvvwb ev mnhvMx Kvvwbi Kvb jvfRbK c` ev vb Dic Kvb
m ci wbqvM; Ges
(Q) Kvb wmwKDwiwUZ Puv`v ev Dnv nBZ DZ
y Kvb wKQyZ Kvvwbi AewjLbt
Ze kZ _vK h, wbavwiZ cwigvY nBZ wb bn, Ggb cwikvwaZ kqvi g~jab iwnqvQ, ev
wbavwiZ cwigvYi Da bn, Ggb jb`b iwnqvQ, Ggb Kvb Kvvwbi , wekl wmvi gvag
Kvvwbi c~evbygv`b eZxZ Kvb Pzw mv`b ev eev MnY Kiv hvBe bvt
AviI kZ _vK h, Kvvwbi Kvb m`m hw` Kvb m c nb, Zvnv nBj Kvvwb KZK mvw`Z ev
MnxZ nBZ cvi Ggb Kvb Pzw ev eev Abygv`bi wmv fvU c`vb KwiZ cvwieb bvt
AviI kZ _vK h, GB Dc-avivi Kvb wKQzB, mZv I ^v_ mswkZvi wfwZ (on an arms length
basis ) KZ jb`b eZxZ Kvvwb KZK Bnvi mvaviY eemvwqK Kvhg KZ Kvb jb`bi chvR
nBe bv|
evLv|- GB Dc-avivq(K)
jvfRbK c` ev vb ewjZ Ggb Kvb c` ev vbK eySvBe,(A)
h D c` ev vb Ggb GKRb cwiPvjK KZK aviY Kiv nq, whwb Kvvwb nBZ
cwiPvjK wnmve h mvbx cvIqvi AwaKvix Zvnvi AwZwi ev AwaK mvbx wnmve,
eZb, wd, Kwgkb, fvZv (perquisite), fvov-wenxb Avevmb myweav wnmve, ev Ab Kvb
fve Kvb wKQy MnY Kib;
137
(Av)
h D c` ev vb cwiPvjK eZxZ Ggb GKRb ew KZK

ev Kvb dvg, cvBfU
Kvvwb ev Ab Kvb wbMwgZ msv KZK aviY Kiv nq, h ew, dvg, cvBfU
Kvvwb ev wbMwgZ msv Kvvwb nBZ mvbx, eZb, wd, Kwgkb, fvZv, fvov-wenxb
Avevmb myweav wnmve Kvb wKQz MnY Kib;
(L)
arms length transaction A_ `yBwU m ci ga cwiPvwjZ Ggb Kvb jb`b, hb

Zvnviv Ggbfve cii Am h, Zvnvì ga Kvb ^v_i msNvZ bB|
(2) Dc-aviv (1) Gi Aaxb mvw`Z mKj Pzw ev MnxZ eev, Dic Pzw mv`b ev eev MnYi
hwKZv DjLc~eK kqvi nvviì wbKU cwiZ cwilì cwZe`b DjL KwiZ nBe|
(3) hw` Dc-aviv (1) Gi Aaxb cwilì mwZ ev mvavib mfvi wekl wmvi gvag Abygv`b MnY
eZxZ Kvvwbi Kvb cwiPvjK ev Ab Kvb KgPvix KZK Kvb Pzw mv`b ev eev MnY Kiv nq Ges Bnv
cwil` KZK ev gZ, kqvi nvviMY KZK D Pzw mv`b ev eev MnYi ZvwiL nBZ wZb gvmi ga
Kvb mfvq Abymg_b Kiv bv nq, Zvnv nBj cwilì BQv Abyhvqx D Pzw ev eev evwZjhvM nBe Ges D
Pzw ev eev hw` cwiPvjKi mwnZ RwoZ Kvb m ci mwnZ nq, ev Ab Kvb cwiPvjK KZK Abygvw`Z
nq, Zvnv nBj mswk cwiPvjKMb Bnv nBZ D~Z Kvb wZi Rb KvvwbK wZc~iY c`vb Kwieb|
(4) Dc-aviv (3) G DwjwLZ Kvb wKQzK zY bv Kwiqv, Kvvwb KZK, GB avivi weavbvejx jsNb Kwiqv
Kvb Pzw mv`b ev eev MnY KwiqvQ Ggb Kvb cwiPvjK ev Ab Kvb KgPvixi wei, D Pzw ev eevi
djvdj îc Bnv h wZi myLxb nBqvQ Zvnv cybivii Rb eev MnYi AwaKvi _vwKe|
(5) hw` GB avivi weavbvejx jsNb Kwiqv Kvvwbi Kvb cwiPvjK ev Ab Kvb KgPvix Kvb Pzw mv`b
ev eev MnY ev GZ`&welq Abygv`b c`vb Kib, Zvnv nBj wZwb(K)
ZvwjKvfy Kvvwbi , AbwaK GK ermii Kviv` ev Ab~b cuwPk nvRvi UvKv nBZ
AbwaK cuvP j UvKv ch A_` ev Dfq ` `Yxq nBeb; Ges
138
(L)
Ab Kvvwbi , Ab~b cuwPk nvRvi UvKv nBZ AbwaK cuvP j UvKv ch A_` `Yxq
nBeb|
109| cwiPvjKì ^v_ iwnqvQ Ggb Pzw ev eevi iwRvi (Register of Contracts or
arrangements in which Directors are interest)|- (1) cZK Kvvwb, aviv 104 Gi Dc-aviv (2) ev
aviv 108 chvR nq, GBic mKj Pzw ev eevi weeiY, wbavwiZ cwZZ Ges wbavwiZ Z_ DjLc~eK,
c_Kfve, Af~ Kwiqv GK ev GKvwaK iwRvi msiY Kwie Ges Dic weeiY Af~wi ci D iwRvi
ev iwRvimg~n cwilì cieZx mfvq Dcvcb KwiZ nBe Ges mfvq DcwwZ mKj cwiPvjK KZK ^vwiZ
nBZ nBe|
(2) cZK cwiPvjK ev eevcbv msv cZK iZc~Y ew, Zvnvi wbqvM jvfi, ev gZ, Zvnvi
c` ZvMi, wk w`bi ga aviv 104 Gi Dc-aviv (1) DwjwLZ Ab Kvb msvq Zvnvi mswkZv ev ^v_ mwKZ
Z_vejx, hvnv D Dc-avivi Aaxb iwRvi Af~ Kiv cqvRb, Kvvwbi wbKU cKvk Kwie|
(3) cZK cwiPvjK Zvnvi mwnZ m GBic welq cwilì mfvq KvvwbK wjwLZ bvwUk c`vb
Kwie, hvnv GB avivi weavbvejx cwZcvjbi Rb KvvwbK mg Kwievi Dk cqvRb nBZ cvi|
(4) Dc-aviv (1) G DwjwLZ iwRvi Kvvwbi wbewZ Kvhvjq msiY KwiZ nBe Ges Bnv D
Kvhvjq KgKvjxb mgq cwi`kbi Rb Dy _vwKe Ges h Kvb m`m Bnvi Ask-wekli Kwc msMn KwiZ
cwieb, Ges Kvvwbi h Kvb m`m KZK cqvRb nBj wbavwiZ evw ch, cwZZ I wd c`vb mvc, Bnvi
Kwc Kvvwb KZK mieivn KwiZ nBe|
(5) GB avivi Aaxb msiwZe iwRvi Kvvwbi cZK evrmwiK mvavib mfvi iZ Dcvcb KwiZ
nBe Ges mfvq DcwZ nIqvi AwaKvi iwnqvQ Ggb ewi wbKU mfv PjvKvjxb mgq Dy I AwfMg ivwLZ
nBe|
(6) Dc-aviv (1) Gi Kvb wKQzB, wbwjwLZ Kvb Pzw ev eevi (arrangement) chvR nBe bv,
h_vt(K)
hw` Kvb ermi Kvb cY I DcKiYi g~j ev Kvb mevi LiP megvU cuvP j UvKv AwZg bv
Ki, Zvnv nBj D cY, DcKiY ev mev q, weq ev mieivni Rb mvw`Z Kvb Pyw ev
MnxZ Kvb eev; ev
(L)
Kvb evswKs Kvvwb KZK Bnvi eemvi cPwjZ wbqg wej msMni Rb mvw`Z Kvb Pyw ev
MnxZ Kvb eev|
139

(7) Kvb cwiPvjK GB aviv ev Z`&axb cYxZ Kvb wewai weavbvejx cwZcvjb e_ nBj, wZwb cuwPk nvRvi
UvKv A_` `Yxq nBeb|
110| eevcbv cwiPvjK ev mvewYK cwiPvjKi mwnZ PvKzixi Pzw (Contract of employment
with managing or whole time directors)|- (1) cZK Kvvwb Bnvi wbewZ Kvhvjq(K) eevcbv cwiPvjK ev mvewYK cwiPvjKi mwnZ PvKzixi Pzw wjwLZ nBj, D Pzwi GKwU Kwc; ev
(L) eevcbv cwiPvjK ev mvewYK cwiPvjKi mwnZ PvKzixi Pzw wjwLZ bv nBj, Bnvi kZvejx
DjLc~eK GKwU wjwLZ viK;
-msiY Kwie|
(2) Dc-aviv (1) Gi Aaxb iwZ Pzw ev viKi Kwc Kvvwbi h Kvb m`m KZK webv wdm
cwi`kbi Rb Dy ivwLZ nBe|
(3) Kvb Kvvwb ev Bnvi Kvb KgKZv Dc-aviv (1) ev (2) Gi weavbvejx cwZcvjb KwiZ e_ nBj,
cwZwU jsNbi Rb D Kvvwb cuwPk nvRvi UvKv A_` Ges D KgKZv cuvP nvRvi UvKv A_` `Yxq nBe|
(4) GB avivi weavbvejx cvBfU Kvvwbi chvR nBe bv |
111| MnxZ D`vM, mw ev kqvi nvii c` nvivbv, BZvwì Rb cwiPvjKK A_ c`vb
(Paymenttodirectorforlossofoffice,etc.,inconnectionwithtransferofundertaking,propertyor
shares )|- (1) Kvvwbi Kvb cwiPvjK-
(K)
Kvvwbi Kvb MnxZ D`vM ev Dnvi mwi m~Y ev Askwekl nvii ; ev
(L)
Kvvwbi mg~`q ev AvswkK kqvi Kvb ewi AbyKj wbewYZ KviY nvii t
(K)
mvaviY kqvinvviMYi wbKU nvi cvei dj;
(L)
Ab Kvb wbMwgZ msv ev GBic msvi c nBZ Dnvi Aaxb Kvvwb nIqvi j
wKsev D wbMwgZ msvi wbqYKvix Kvvwbi Aaxb Kvvwb nIqvi j c`
Kvb nvi cvei dj;
(M)
Kvvwbi mvaviY mfvq Dnvi gvU fvU`vb gZvi Ab~b GK ZZxqvski cqvM ev
wbqY jvfi j Kvb ew KZK ev ewi c nBZ c` Kvb nvi cvei
dj; ev
(N)
Ab Kvb cKvi cvei dj, hvnv wbw` Kvb mxgviLv ch MnYi Dci wbfikxj;
140
-Zvnvi c` nvivbvi wZc~iYîc A_ev c` nBZ Aemi MnYi cYîc, A_ev D c` nvivbvi m~ ev
Aemi MnYi m~, Kvvwb ev nviMnxZv ev Ab Kvb ewi wbKU nBZ Kvb A_ MnY Kwieb bv, hw` bv D
Kvvwb ev nviMnxZv ev D Ab ew KZK cvweZ A_ c`vb mwKZ Z_vw` Ges A_i cwigvY Kvvwbi
m`mMYi wbKU bvwUki gvag cKvk Kiv nq Ges hw` bv D cve Kvvwbi mvaviY mfvq Abygvw`Z nq|
(2) Dc-aviv (1) Gi Kvb wKQyB, Kvvwbi Kvb eevcbv cwiPvjK ev mvewYK cwiPvjK ev
gbRviK Zvnvi c` nvivbv A_ev c` nBZ Aemi MnYi cYîc, A_ev D c` nvivbvi m~ ev Z_v nBZ
Aemi MnYi m~, wZc~iY wnmve ZvnvK A_ c`vbK zY Kwie bv|
(3) Dc-aviv (1) ev (2) Gi Aaxb Kvb A_ c`vb hw` AvZ Kvb mfv ev g~jZex mfvq Kvivgi Afve
Abygvw`Z bv nq, Zvnv nBj A_ MnYi welqwU Abygvw`Z nBqvQ ewjqv MY nBe bv|
(4) Kvvwbi Kvb cwiPvjK Dc-aviv (1) Gi weavb jsNb Kwiqv Kvb A_ MnY Kwij wZwb D A_
Kvvwbi c Uvwîc MnY KwiqvQb ewjqv MY nBe|
(5) Kvvwbi Kvb cwiPvjK GB avivi weavbvejx jsNb Kwij, wZwb Ab~b 25 (cuwPk) nvRvi UvKv nBZ
AbwaK 1 (GK) j UvKv ch A_` `Yxq nBeb|
(6) GB avivi Kvb wKQyB Ab AvBbi Ggb weavbi KvhKiZvK zY Kwie bv, h weavb Abyhvqx DnvZ DwjwLZ
Kvb A_ ev Dnvi m`k Kvb A_, hvnv Kvvwbi Kvb cwiPvjKK c`vb Kiv nBqvQ ev nBe Zvnv, mwKZ
Z_vejx cKvk Kwievi AvekKZv iwnqvQ|
112| cwiPvjK KZK
bb-Kvk (Non cash) jb`b mxgveZv (Restriction on non cash
transacion involving directors) |- (1) Kvb Kvvwb Ggb Kvb eev MnY Kwie bv, hvnvi viv(K)
Kvvwb ev Bnvi wbqYKvix, Aaxb ev mnhvMx Kvb Kvvwbi cwiPvjK ev Zvnvi mwnZ mswk
Kvb ew Kvvwbi wbKU nBZ bM` UvKv eZxZ Ab Kvb cY Kvb m` AwaMnY Ki ev
KwiZ nq; ev
(L)
Kvvwb `dv (K) G DwjwLZ D cwiPvjK ev mswk ewi wbKU nBZ bM` UvKv eZxZ Ab
Kvb cY Kvb m` AwaMnY Ki ev KwiZ nq, hw` bv Kvvwb KZK Bnvi Kvb mvaviY mfvq
wekl wmv viv D eevi Rb c~e Abygv`b MnY Kiv nq, Ges cwiPvjK ev mswk ew
Bnvi wbqYKvix Kvvwbi GKRb cwiPvjK nBj, D wbqYKvix Kvvwbi mvaviY mfvq Kvb
wmv cve cvki gvag GB Dc-avivi Aaxb Abygv`b MnY KwiZ nBe|
(2) Dc-aviv (1) Gi Aaxb Kvvwb ev Bnvi wbqYKvix Kvvwb KZK mvaviY mfvq wmv Abygv`bi
Rb c` bvwUk wbewZ g~j wbaviK KZK h_vh_fve MYbvKZ Dic eevi mwnZ m mì g~jmn D
eevi weeiY Afy _vwKe|
(3) GB avivi weavbvejx jsNb Kwiqv Kvvwb ev Bnvi wbqYKvix Kvvwb KZK MnxZ h Kvb eev
Kvvwbi BQvbyhvqx evwZjhvM nBe, hw` bv141
(K)
D eevi welqey mswk Kvb A_ ev Ab Kvb cYi cybivi Kiv meci bv nq Ges Bnvi
KviY Kvb wZ ev jvKmvbi Rb Ab Kvb ew KZK KvvwbK wZc~iY c`vb Kiv nq; ev
(L)
Kvb ew KZK g~ji wewbgq Ges GB avivi weavbvejx jsNbi bvwUk eZxZ Kvb cKZ
AwaKvi AwRZ nq|
113| GKK ewi Kvvwb KZK mvw`Z Pzw (Contract by One Person Company) |- (1)
h kvqvi ev MvivwU viv mxgZ`vq Kvb GKK ewi Kvvwb, Bnvi GKgv m`mi, whwb D Kvvwbi
GKRb cwiPvjKI, mwnZ Kvb Pzw mv`b Ki, m, D Pzw wjwLZ bv nBj, D Kvvwb Bnv wbwZ
Kwie h, Pzwi kZvejx ev cve Kvb viK Afy Kiv nBqvQ ev D Pzw mv`bi ci AbywZ Kvvwbi
cwiPvjK cwilì c_g mfvi KvhweeiYxZ Af~ Kiv nBqvQt
Ze kZ _vK h, GB Dc-avivi Kvb wKQzB, Kvvwb KZK Bnvi eemvi ^vfvweK Kvhg mvw`Z
Pzwmg~ni chvR nBe bv|
(2) Kvvwbi cwiPvjK cwil` KZK Abygv`bi ZvwiL nBZ cbi w`bi ga Kvvwb Dc-aviv (1)
Gi Aaxb ZrKZK mvw`Z Ges Bnvi cwiPvjK cwilì mfvi KvhweeiYxZ Af~ cZK Pyw mK
iwRviK AewnZ Kwie|
114| cwiPvjK ev eevcbv msv iZc~Y ew KZK Kvvwbi wmwKDwiwUZ AwMg jb`bi Dci
wblavv (prohibition on forward dealings in Securities of Company by director or key
managerial Personnel)|- (1) Kvvwbi Kvb cwiPvjK ev Bnvi eevcbv msv iZc~Y Kvb ew
Kvvwb ev Bnvi wbqYKvix, Aaxb ev mnhvMx KvvwbZ(K)
wbavwiZ g~j Ges wbavwiZ mgqi ga wbavwiZ msLK cvmswMK kqvi ev wbavwiZ cwigvY
cvmswMK wWevi mieivni Rb Zje Kwievi ev mieivn Kwievi AwaKvi; ev
(L)
wbavwiZ g~j Ges wbavwiZ mgqi ga wbavwiZ msLK cvmswMK kvqvi ev wbavwiZ cwigvY
cvmswMK wWevi Zvnvi cQ`gZ mieivni Rb Zje Kwievi ev mieivn Kivi AwaKvi;
- q Kwieb bv |
(2) hw` Kvvwbi Kvb cwiPvjK ev Bnvi eevcbv msv iZc~Y Kvb ew Dc-aviv (1) Gi
weavbvejx jsNb Kib, Zvnv nBj wZwb AbwaK `yB ermii Kviv` ev Ab~b GK j UvKv nBZ AbwaK cuvP j
UvKv ch A_` ev Dfq ` `Yxq nBeb|
142
(3) hw` Kvb cwiPvjK ev Bnvi eevcbv msv iZc~Y Kvb ew Dc-aviv (1) Gi weavb jsNb Kwiqv
Kvb wmwKDwiwU ARb Kib, Zvnv nBj, Dc-aviv (2) G DwjwLZ weavbvejx mvc, wZwb D wmwKDwiwU Kvvwbi
wbKU mgcb KwiZ eva _vwKeb Ges Kvvwb Dic AwRZ wmwKDwiwU Zvnvi bvg iwRvi Afy Kwie bv,
Ges D wmwKDwiwU hw` weg~Z (dematerialised) AvKvi nq, Zvnv nBj Kvvwb D ARb ev wmwKDwiwU iKW
bv Kwievi Rb wWcwRUixK AewnZ Kwie Ges Dfq , D ARb ev wmwKDwiwU nviKvixi bvg Pjgvb
_vwKe|
evLv- GB avivi Dk c~iYK, cvmswMK kqvi Ges cvmswMK wWevi A_ Ggb Kvb Kvvwbi
kqvi I wWevi, h KvvwbZ mswk ew GKRb mvewYK cwiPvjK ev eevcbv msv iZc~Y Kvb ew,
A_ev D Kvvwbi wbqYKvix I Aaxb Kvvwbi kqvi I wWevi|
115| wmwKDwiwUi AfixY evwbRi Dci wblavv (Prohibition on insider trading of
Securitises)|- (1) Kvb Kvvwbi h Kvb cwiPvjK ev Bnvi eevcbv msv iZc~Y ewmn Kvb ew
AfixY evwbR wj nBeb bvt
Ze kZ _vK h, GB avivi Kvb wKQzB, eemv, ckv ev PvKzixi ^vfvweK Kvhg ev Kvb AvBbi Aaxb
cqvRbxq Kvb hvMvhvMi chvR nBe bv|
evLv- GB aviv Dk c~iYK,(K) AfixY evwbR A_(A)
hw` Bnv hywmsMZfve Abygvb Kiv hvq h, Kvb Kvvwbi Kvb cwiPvjK ev Bnvi
eevcbv msv iZc~Y Kvb ew ev Ab Kvb KgKZvi, D Kvvwbi wmwKDwiwU
mK Kvb AcKvwkZ g~j mse`bkxj Z_ Rvwbevi myhvM iwnqvQ, Zvnv nBj D
cwiPvjK ev eevcbv msv iZc~Y ew ev KgKZv KZK, cavb ev cwZwbwa wnmve,
h Kvb wmwKDwiwUZ Puv`v c`vb, q, weq, jb`b ev Puv`v c`vb, q, weq ev
jb`bi Dk mwZ c`vb msv Kvb Kvh ; ev
(Av)
Kvb ewK Kvb AcKvwkZ g~j mse`bkxj Z_, cZ ev civfve, msMn ev

hvMvhvMi welq Dc`k c`vbi Kvb Kvh;
(L)
g~j mse`bkxj Z_ A_ Kvvwbi mwnZ, cZfve ev civfve, RwoZ Ggb Kvb Z_,
hvnv cKvwkZ nBj Kvvwbi wmwKDwiwUi g~j meZ iZc~Y cfve dwje|
143
(2) hw` Kvb ew GB avivi weavbvejx jsNb Kib Zvnv nBj wZwb AbwaK cuvP ermii Kviv` A_ev
Ab~b cuvP j UvKv nBZ AbwaK cuwPk KvwU UvKv ch ev AfixY evwYRi gvag AwRZ gybvdvi wZbb, hvnv
AwaK nq, GBic A_` A_ev Dfq ` `Yxq nBeb|
116| cwiPvjKi Kvhi Abygv`b (Ratification of acts of directors)|- (1) Kvb cwiPvjKi
Kvvwbi welq Kvb Aenjv, e_Zv, `vwqZ jsNb ev wekvm fsMi Kvb AvPiY Kvvwb KZK Abygv`bi
GB aviv chvR nBe|
(2) Kvvwb KZK Dc-aviv (1) G DwjwLZ Kvb AvPib Abygv`bi wmv D Kvvwbi m`mì
wekl wmv cvei gvag MnY KwiZ nBe|
(3) hw` Dc-aviv (2) G DwjwLZ Kvb wmv cve wjwLZ AvKvi cve Kiv nq, Zvnv nBj Kvb
cwiPvjK (hw` wZwb Kvvwbi GKRb m`m nb) ev Zvnvi mwnZ m Kvb m`m, Kvb hvMZv mb m`m
nBeb bv|
(4) Kvb mfvq Kvb cwiPvjK (hw` wZwb Kvvwbi GKRb m`m nb) ev Zvnvi mwnZ m Kvb m`m
KZK Dc-aviv (2) G DwjwLZ Kvb wmv cvei c c` fvU AMvn Kwiqv cqvRbxq msLK msLvMwi
fvUi gvag D wmv cve MnY KwiZ nBe, Ze Bnv Kvb cwiPvjK ev Dic Kvb m`mK h mfvq D
wmv cve weePbv Kiv nBe, D mfvi Kvhg DcwZ nBZ, Kvivgi Dk MYbv nBZ Ges AskMnY
KwiZ evav c`vb Kwie bv|
AvPib A_ Kvb Kvh Kiv ev Kvb Kvh Kiv nBZ weiZ _vKvK Afy Kwie ;
(L)
cwiPvjK A_ Kvb cvb cwiPvjKK Afy Kwie;
(M)
GKRb Qvqv cwiPvjK (Shadow director) cwiPvjK wnmve weewPZ nBe; Ges
(N)
aviv -----------(m ew A_) Gi , Dc-aviv (3) chvR nBe bv|
(6) GB avivi Kvb wKQzB,(K)
Kvvwbi m`mì memZfve MnxZ Kvb wmvi eaZvK, ev
(L)
Kvvwbi c Bnvi cwiPvjKMY KZK gvgjv bv KwiZ mZ nIqv A_ev Z`&KZK KZ Kvb
`vex wbw ev gy Kivi gZvK;
-cfvweZ Kwie bv|

144
(7) GB aviv ea Abygv`bi Rb AwZwi AvekKZv Avivc Kwiqv ev Kvvwb KZK Abygv`bhvM bn
GBic Kvb Kvhi welq cYxZ Ab Kvb AvBb ev AvBbMZ wewa-weavbK cfvweZ Kwie bv|
117| cwiPvjK cwilì mfv ( Meeting of Board of directors)|- (1) cZK Kvvwb wbMwgZ
nIqvi ZvwiL nBZ wk w`bi ga Dnvi cwiPvjK cwilì c_g mfv Abyvb Kwie Ges cieZxZ cwZ ermi
Bnvi cwiPvjK cwilì AZt PviwU mfv Ggb cwZZ Kwie h, ci ci `yBwU mfvi gaeZx weiwZ hb GKkZ
wek w`bi AwaK bv nq:
Ze kZ _vK h, miKvi, cvcb viv, GB gg wb`k c`vb KwiZ cvwie h, GB Dc-avivi weavbvejx
Kvb wekl kYx ev eYbvi Kvvwbmg~ni chvR nBe bv A_ev D cvcb wbavwiZ ewZg, cwieZb ev
kZ mvc chvR nBe|
(2) cwilì Kvb mfvq Kvb cwiPvjKi AskMnY ewMZfve A_ev cwiPvjKi AskMnYK iKW I
mbv KwiZ Ges ZvwiL I mgqmn D mfvi Kvhweeibx iKW I msib Kwiqv ivwLZ mg Ggb Kvb wbavwiZ
wfwWI Kbdviws ev AwWI wfRyqvj gvag nBZ cvit
Ze kZ _vK h, miKvi cvcb viv, wfwWI Kbdviws ev Ab Kvb AwWI wfRyqvj gvag AbywZ
mfvq weewPZ nBe bv, GBic welq wbaviY Kwiqv w`Z cvwie|
(3) cwilì Kvb mfv, mKj cwiPvjK KZK Ab Kvb fve mZ bv nBj, wjwLZfve cZK
cwiPvjKK Kvvwbi iwRvi wjwce Zvnvi wVKvbvq Ab~b mvZ w`bi bvwUk c`vb Kwiqv Avnevb KwiZ nBe
Ges D bvwUk nvZ gvidZ (hand delivery) ev WvK ev BjKUwbK gvag ciY KwiZ nBet
Ze kZ _vK h, Riix welq AvjvPbvi Rb cwilì mfv D mgq Acv ^ mgqi bvwUkI
Avnevb Kiv hvBe|
(4) GB avivi Aaxb bvwUk c`vbi Rb `vwqZ cv Kvvwbi Kvb KgKZv hw` bvwUk c`vb KwiZ e_
nq, Zvnv nBj wZwb ------ UvKv A_` `Yxq nBeb|
(5) Kvb GKK ewi Kvvwb (One person Company), z` Kvvwb ev wbwq Kvvwb cwZ cwKv
ermii cZK Aa Bnvi cwiPvjK cwilì AZt GKwU mfv Abyvb Kwij Ges `yBwU mfvi gaeZx mgqi
eeavb beB w`bi Kg bv nBj, GB avivi weavbvejx cwZcvwjZ nBqvQ ewjqv Mb nBet
Ze kZ _vK h, GB Dc-aviv Ges aviv 118 Gi Kvb wKQzB, cwiPvjK cwil` Kej GKRb cwiPvjK
iwnqvQ, Ggb Kvb GKK ewi Kvvwbi chvR nBe bv|
145
118| cwiPvjK cwilì mfvi Kvivg (Quorum of meeting of board of directors)|- (1) Kvb
Kvvwbi cwiPvjK cwilì mfvi Kvivg nBe cwiPvjKi gvU msLvi GK ZZxqvsk ev `yBRb cwiPvjK, hvnv
AwaK nq, Ges cwiPvjKì wfwWI Kbdviws ev Ab Kvb AwWI wfRyqvji gvag AskMnYI GB Dc-avivi
Aaxb Kvivgi Dk MYbv KwiZ nBe|
(2) cwilì Avmb hZB k~b _vKzK bv Kb, eZgvb cwiPvjK cwil` KvR KwiZ cvwie; Ze, hw`
Zvnvì msLv cwilì mfvi Kvivg nIqvi Rb GB AvBb viv wbavwiZ msLv nBZ nvm cvBqv hvq, Zvnv nBj
eZgvb cwiPvjKMY ev cwiPvjK Kvivgi Rb wbavwiZ msLv ew Kwievi A_ev Kvvwbi Kvb mvavib mfv
Avnevbi Dk eZxZ, Ab Kvb Dk KvR KwiZ cvwieb bv|
(3) hw` Kvb mgq ^v_ mswk cwiPvjKMYi msLv cwiPvjK cwilì gvU m`m msLvi `yB-ZZxqvski
mgvb ev AwaK nq, Zvnv nBj D mgqi Rb, ^v_ mswk bn, Ggb AZt `yBRb cwiPvjKi DcwwZZ D
mfvi Kvivg nBe|
(4) Kvb cvBfU Kvvwb Bnvi msNwewa ev Kvb kvqvi nvviMYi Pyw viv Kvivg nBevi msLv
AwaKZi Kg wbavib KwiZ cvwie|
evLv|- GB Dc-avivi Dk c~iYK ^v_ mswk cwiPvjK ewjZ aviv 104 Gi Aaxb `vwqZcv Kvb
cwiPvjKK eySvBe|
(5) hw` Kvb mfv Kvivg msKUi Rb AbywZ nBZ bv cvi, Zvnv nBj, Kvvwbi msNwewaZ Abfve
Kvb wKQy bv _vwKj, D mfv ^qswqfve cieZx mvn GKB w`bi GKB mgq Ges vb ch A_ev hw` D
w`bwU RvZxq QzwUi w`b nq, Zvnv nBj D w`bi cieZx w`bi GKB mgq Ges vb ch, hvnv miKvix QzwUi w`b
bn, gyjZwe _vwKe|
evLv|- GB avivi Dk c~iYK,(K)
Kvb msLvi fMvsk c~b GKK nBe;
(L)
gvU m`m msLv A_ Ggb Kvb cwiPvjKK Af~ Kwie bv hvnvi c` k~b|
119| weZiYi gvag wmv cve MnY (passing of resolution by Circulation)|- (1) Kvb
Kvvwbi Kvb wmv cve Lmov AvKvi cqvRbxq KvMRcmn, hw` _vK, Kvvwbi cwiPvjK cwilì mKj
cwiPvjK ev gZ, Bnvi Kvb KwgwUi mKj m`mK, Kvvwbi iwRvi Afy evsjv`k Zvnvì wVKvbvq
nvZ gvidZ ev WvK ev Kywiqvii gvag, ev msNwewaZ wbavwiZ Kvb BjKUwbK cwqvi gvag weZiY Kiv bv
nBj, A_ev D wmv cvei Dci fvU c`vbi AwaKvi iwnqvQ, Ggb cwiPvjK ev m`mMYi msLvMwii
146
fvU Abygvw`Z bv nBj, D Kvvwbi cwiPvjK cwil` ev D KwgwU KZK weZiYi gvag D wmv cve
h_vh_fve MnxZ nqwb ewjqv MY nBet
Ze kZ _vK h, hw` Kvvwbi gvU cwiPvjKi Ab~b GK-ZZxqvsk cwiPvjK GB gZ cvlY Kib h,
weZiYi Aaxb Kvb wmv cve Kvb mfvq wbw nBe, Zvnv nBj mfvcwZ D wmv cve cwilì mfvq
wmvi Rb Dcvcb Kwieb|
(2) Dc-aviv (1) Gi Aaxb Kvb wmv cve cwil` ev gZ, Bnvi KwgwUi cieZx mfvq bvU KwiZ
nBe Ges D mfvi Kvhweeibxi Askfy KwiZ nBe|
Aavq 3
cwiPvjK-mfvi iKW
(Recordsofmeetingsofdirectors)
120| cwiPvjK-mfvi KvhweeiYx|- (Minutesofdirectors'meetings)|- (1) cZK Kvvwb Bnvi

cwiPvjK-mfvi mKj Kvhavivi KvhweeiYx GZ`yk iwZ ewnZ wjwce Kwiqv ivwLe|
(2) D wjwce KvhweeiYx D mfv Abyvbi ZvwiL nBZ Kgc 10 (`k) ermiKvj msiY KwiZ
nBe|
(3) hw` Kvb Kvvwb GB avivi weavb cwZcvjb e_ nq, Zvnv nBj D e_Zvi Rb `vqx D
Kvvwbi cZK KgKZv GKwU Aciva KwiqvQb ewjqv MY nBeb|
(4) Kvb ew GB avivi Aaxb Kvb Aciva Kwiqv _vwKj msw wePvii (summary conviction)
gvag wZwb AbwaK -----UvKv A_` `Yxq nBeb, Ges D jsNb AevnZ _vwKj cieZx cwZw`bi Rb
AbwaK-----UvKv Kwiqv A_` `Yxq nBeb|
121| mv wnmve KvhweeiYx (Minutes as evidence)|- (1) aviv 120 Gi weavb Abyhvqx hw`
Kvb cwiPvjK-mfvi wjwce KvhweeiYx, D mfvi mfvcwZ A_ev AeewnZ cieZx cwiPvjK-mfvi mfvcwZ KZK
cgvYxKZ nq, Zvnv nBj Dnv c_gv mfvi Kvhavivi mv nBe|
(2) hw` Kvb cwiPvjK-mfvi Kvhavivi KvhweeiYx aviv 120 Gi weavb Abyhvqx cYxZ nq, Zvnv nBj,
wecixZ cgvwYZ bv nBj147
(K) D mfv h_vixwZ AvZ Ges AbywZ nBqvQ ewjqv MY nBe;

(L) D mfvi mKj Kvhaviv h_vixwZ cwZcvwjZ nBqvQ ewjqv MY nBe; Ges
(M) D mfvq wbhy mKj wbqvM (allappointments) ea ewjqv MY nBe|
Ask 8
Kvvwb mwPe
(CompanySecretaries)
122| cwiPvjK Ges Qvqv cwiPvjK A_ (meaningofdirector andshadowdirector)|- GB

AvBb cwiPvjK A_ cwiPvjK c` Avmxb h Kvb ew, h bvgB AwfwnZ nDb bv Kb, Af~ nBe|
123| Qvqv cwiPvjK(Shadowdirector) |- (1) GB AvBb Qvqv cwiPvjK A_, Kvb Kvvwbi ,
Ggb ew hvnvi wb`k ev wb`kbv Abymvi Kvvwbi cwiPvjKMY Kvh KwiZ Af|
(2) Kvb ew Kej GB KviY Kvb Kvvwbi Qvqv cwiPvjK wnmve MY nBeb bv h, D ew KZK
c` civgk gvZveK cwiPvjKMY Kvh Kwiqv _vKb|
(3) Kvb wbMwgZ msv Kej GB KviY Bnvi Aaxb Kvb Kvvwbi Qvqv cwiPvjK wnmve MY nBeb bv
h, D Aaxb Kvvwbi cwiPvjKMY D wbMwgZ msvi wb`k ev wb`kbv Abymvi Kvh KwiZ Af|
124| cvBfU KvvwbZ mwPe bv _vKv (Privatecompanynotrequiredtohavesecretary)|(1) Kvb cvBfU KvvwbZ Kvb mwPe _vwKevi cqvRb bB|
(2) Kvvwb AvBbi mwPe eZxZ Kvb cvBfU Kvvwb ewjZ AvcvZZ Dc-aviv (1) Gi Aaxb
AevnwZi myweav cvBZQ Ggb Kvb cvBfU KvvwbK eySvBe; Ges mwPemn cvBfU Kvvwb ewjZ mB
Abymvi eySvBe|
(3) mwPe eZxZ Kvb cvBfU Kvvwbi (K) Kvb Kvvwbi mwPei wbKU ciYc~eK D Kvvwbi cwZ Abygvw`Z ev cqvRbxq Kvb wKQy
c`vb ev ciY ev Rvixi (A)
Dic c`vb ev ciY ev Rvix D cvBfU Kvvwbi wbKU KwiZ nBe; Ges
148
(Av)
hw` mwPeK m^vab Kiv nq, Zvnv nBj Dnv KvvwbKB m^vab Kiv nBqvQ
ewjqv MY nBe; Ges
(L) Kvvwbi mwPe KZK ev Zvnvi eivei KZ Abygvw`Z ev cqvRbxq Ab Kvb Kvh Kwievi KZZ(A)
Kvb cwiPvjKK; A_ev
(Av)
cwiPvjK KZK GZ`yk mvaviYfve ev weklfve wbhy Kvb ewK;
-c`vb Kiv hvBe|

125| cvewjK Kvvwbi mwPe (Public company required to have secretary)|- h Kvb cvewjK
Kvvwbi GKRb mwPe _vwKe|
126| mwPe wbqvM cvewjK Kvvwbi cwZ wb`kbv (Direction requiring public company to
appoint secretary)|- (1) hw` wmwKDwiwUR G GP Kwgkbi wbKU GB gg cZxqgvb nq h, Kvb cvewjK
Kvvwb aviv 125 Gi weavb jsNb KwiqvQ, Zvnv nBj wmwKDwiwUR G GP Kwgkb GB avivi Aaxb D
KvvwbK Kvb wb`kbv c`vb KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb c` wb`kbvq Bnv DjL _vwKZ nBe h, Kvvwb D avivi weavb jsNb
KwiqvQ ewjqv cZxqgvb nq Ges BnvZ wbwjwLZ welqmg~n DjL _vwKe, h_vt(K)
D wb`kbv cwZcvjb KvvwbK wK KwiZ nBe; Ges
(L)
D wb`kbv cwZcvjbi mgqmxgvt
Ze kZ _vK h, D mgqmxgv D wb`kbv c`vbi ZvwiL nBZ Kgc GK gvm A_ev mevP wZb gvm
ch nBe|
(3) Dc-aviv (1) Gi Aaxb c` wb`kbvq Kvvwb KZK D wb`kbv cwZcvjb e_Zvi cwiYvg DjL
_vwKe|
(4) Kvb Kvvwb aviv 125 Gi weavb cwZcvjb e_ nBj, D Kvvwb Dc-aviv (1) Gi Aaxb c`
wb`kbv Abyhvqx(K) cqvRbxq wbqvMi eev MnY Kwie; Ges
149
(L) wb`wkZ mgq kl nBevi c~e, aviv 131Gi Aaxb D wbqvMi bvwUk c`vb Kwie|
(5) hw` Kvb Kvvwb BwZga cqvRbxq wbqvM c`vb Kwiqv _vK, Zvnv nBj Dc-aviv (1) Gi Aaxb
c` wb`kbvq wbw`KZ mgq kl nBevi c~e, aviv 131Gi Aaxb D wbqvMi welq bvwUk c`vbi gvag D
wb`kbv cwZcvjb KwiZ nBe|
(6) hw` Kvb Kvvwb GB avivi Aaxb Kvb wb`kbv cwZcvjb e_ nq Zvnv nBj D Kvvwb
1,00,000 (GK j) UvKv A_` `bxq nBe, Ges D e_Zv AevnZ _vwKj cieZx cwZw`bi Rb AbwaK
500 (cuvPkZ) UvKv A_` `bxq nBe|
127| cvewjK Kvvwbi mwPei hvMZv (Qualifications of secretaries of public

companies)|- (1) Kvb cvewjK Kvvwbi cwiPvjKMYi `vwqZ nBe Kvvwbi mwPe A_ev cZK hyM-mwPe
wbqvMi hywmsMZ mKj c`c MnYi gvag Bnv wbwZ Kiv h, D ewi,(K)
Zvnvì weePbvq, Kvvwbi mwPei `vwqZ cvjb cqvRbxq vb I AwfZv iwnqvQ; Ges
(L)
wbgewYZ GK ev GKvwaK hvMZv iwnqvQ, h_v:(A)
mwPe c` wbhywi c~eeZx cuvP ermii ga wZwb Kgc wZb ermi mwPe wnme Kvb
cvewjK KvvwbZ wbhy wQjb;
(Av)
wZwb Dc-aviv (2) G ewYZ Kvb msvi (bodies)m`m;
(B)
AvBbRxex wnmve Zvnvi Kgc `yB ermii AwfZv iwnqvQ; Ges
(C)
wZwb Ggb GKRb ew, whwb Ab Kvb msvi Kvb c` aviY KwiqvwQjb ev aviY
Kwievi KviY ev m`m nBevi KviY mwPe wnme `vwqZ cvjb mg ewjqv
cwiPvjKì wbKU AbywgZ nq|
(2) Dc-aviv (1) (L) G DwjwLZ msvwj (bodies) nBZQ(K)
BbwwUDU Ae PvUvW GKvDUUm Ae evsjv`k (InstituteofCharteredAccountantsof

Bangladesh);
(L)
BbwwUDU Ae PvUvW mUvixR Ae evsjv`k (Institute of Chartered Secretaries of

Bangladesh); Ges
150
(M)
BbwwUDU Ae K G gvbRgU GKvDUUm Ae evsjv`k (Institute of Cost and

ManagementAccountantsofBangladesh)|
128| Kvvwb mwPei Kvhvejx(FunctionsofCompanySecretary )|- Kvvwb mwPei Kvhvejx nBe

wbic, h_vt(K)
Kvvwbi evW, eevcbv, kqvinvvi Ges Abvb mswkì ga cqvRbxq mshvM I

hvMvhvM iv Kiv;
(L)
GB AvBb, Z`&axb cYxZ wewa Ges Kvvwbi chvR Abvb AvBbi weavbvejx cwZcvjb
welq evWi wbKU cwZe`b ck Kiv;
(M)
Bnv wbwZ Kiv h, Kvvwb chvR mUvwiqvj/mvwPweK gvY` AbymiY KwiqvQ;
(N)
wbavwiZ Abvb `vwqZ cvjb Kiv|
evLv|- GB avivi Dk c~iYK, mUvwiqvj/mvwPweK gvY` ewjZ evsjv`k BbwwUDU Ae PvUvW

mUvwiR KZK BmyKZ ev Bmy Kiv nBe GBic mUvwiqvj/mvwPweK gvY`|
129| mwPei c` k~b ev mwPe Kvh mv`b Ag nBj Kvhg cwiPvjbv (Discharge of functions
where office vacant or secretary unable to act)|- Kvb Kvvwbi mwPei c` k~b nBj ev Ab Kvb
KviY mwPe Zvnvi `vwqZ cvjb Ag nBj, mwPe KZK cvjbxq ev Zvnvi Dci AwcZ cqvRbxq ev Abygvw`Z Kvb
`vwqZ wbwjwLZ ew KZK cvwjZ ev Zvnvi Dci AwcZ nBet(K)
Kvvwbi Kvb mnKvix mwPe ev Dc-mwPe, hw` _vK; ev
(L)
Kvvwbi Kvb mnKvix mwPe ev Dc-mwPe ev `vwqZ cvjb Dchy Kn bv _vwKj,

cwiPvjKMY KZK GZ`yk mvaviYfve ev mywbw`fve gZvcv Kvb ew|
130|
mwPei iwRvi msiYi `vwqZ (Dutytokeepregisterofsecretaries)|- (1) cZK
Kvvwb Bnvi mwPeMYi Rb GKwU mwPe iwRvi msiY Kwie|

(2) mwPe iwRvi KvvwbZ wbhy mKj mwPe ev hyM-mwPei mswk welqvw` aviv 132, 133 I 134
Gi Aaxb (requiredparticulars)msiwZ _vwKe|
(3) mwPe iwRvi cwi`kbi Rb Kvvwbi wbewZ Kvhvjq ivwLZ nBe|
(4) wbwjwLZ ewMYi cwi`kbi Rb mwPe iwRvi Dby _vwKe, h_vt-
151
(K)
webv wdZ Kvvwbi h Kvb m`mi Rb; Ges
(L)
cweavb viv wbavwiZ wd cwikva mvc Ab Kvb ewi Rb|
(5) Kvb Kvvwb Dc-aviv (1), (2) ev (3) Gi weavb cwZcvjb e_ ev Dc-aviv (4) Gi Aaxb Kvb
cwi`kb A^xKwZ vcb Kwij, D Kvvwb I e_Zvi Rb `vqx D Kvvwbi cZK KgKZv AbwaK
1,00,000 (GK j) UvKv A_` `bxq nBeb, Ges D e_Zv ev jsNb AevnZ _vwKj cieZx cwZw`bi Rb
AbwaK 1000 (GK nvRvi) UvKv Kwiqv A_` `bxq nBeb|
(6) Kvb mwPei iwRvi cwi`kb A^xKwZ vcb Kiv nBj, Av`vjZ, Av`k viv, Awej^ D
iwRvi cwi`kbi Rb eva KwiZ cvwie|
131| iwRviK cwieZb AewnZKiYi `vwqZ (Dutytonotifyregistrarofchanges)|- (1) Kvb

Kvvwbi mwPe ev hyM-mwPe wnme Kvb ewi wbqvM jvf ev Aemvb A_ev mwPei iwRvi Kvb cwieZb
nBj, D wbqvM jvf ev Aemvb ev cwieZbi ZvwiL nBZ P w`bi ga welqwU iwRvii wbKU bvwUk
c`vbi gvag AewnZ KwiZ nBe|
(2) Kvb ewK Kvvwbi mwPe A_ev hyM-mwPe wnme wbhy Kiv nBj Zvnvi mswj c` KvR Kwievi
mwZ GZ`&msv bvwUki mwnZ _vwKZ nBe|
(3) Kvb Kvvwb GB avivi weavbvejx cwZcvjb e_ nBj, D Kvvwb Ges e_Zvi Rb `vqx
D Kvvwbi cZK KgKZv AbwaK 1,00,000 (GK j) UvKv A_` `bxq nBeb, Ges D e_Zv AevnZ
_vwKj cieZx cwZw`bi Rb AbwaK 500 (cuvPkZ) UvKv A_` `bxq nBeb|
132| Kvvwb mwPei Z_ Afywt GKK ew (Particulars of secretaries to be

registered:individuals)|- (1) Kvb Kvvwbi Kvb mwPei iwRvi mwPe wnmve wbhy Kvb GKK ewi
wbgewYZ Z_ DjL _vwKZ nBe, h_vt(K) bvg Ges Kvb c~e bvg;
(L) RvZxq cwiPq c bî; Ges
(M) wVKvbv|
152
(2) GB avivi Dk c~iYK, c~e bvg ewjZ eemvwqK cqvRb wZwb c~e h bvg cwiwPZ wQjb mB
bvgK eySvBe|
133| Kvvwbi iKW ev `wjjc cZqbi gZv(Authority to certify company

records/documentation )|- (1) Kvvwb mwPe Kvvwbi iKW ev `wjjc, hgb- KvhweeiYxi Askwekl,
msNmviK, msNwewa, wmv, wiUvY ev cwZe`b, BZvw` cgvY, cZqb, mZqb, cvsKb ev eaZv c`vb Kwievi
AwaKvix nBeb|
(2) hw` Kvb Kvvwb mwPe wg_vfve Kvb `wjj cgvY, cZqb, mZqb ev cvsKb Kib, Zvnv nBj
wZwb Ab~b 50 (cvk) nvRvi UvKv nBZ AbwaK 5 (cuvP) j UvKv ch A_` `Yxq nBeb|
134| Kvvwb mwPei Z_ Afywt wbMwgZ msv Ges dvg (Particulars of secretaries to be
registered: corporate secretaries and firms)|- (1) Kvb Kvvwbi Kvb mwPei iwRvi mwPe wnmve
wbhy Kvb wbMwgZ msv ev dvg, hvnv D wbMwgZ msv ev dvg h AvBb viv wbqwZ nq, mB AvBbi Aaxb Kvb
AvBbvbyM ew wnmve AwfwnZ, Gi wbgewYZ Z_ DjL _vwKZ nBe, h_vt(K)
wbMwgZ msv (bodycorporate) ev dvgi bvg;
(L)
wbewZ A_ev cavb Kvhvjq;
(M)
iwRvi DwjwLZ wbeb bî; Ges
(N)
Ab Kvb (A)
Kvvwb ev dvgi AvBbMZ Aev, A_ev h AvBb viv Bnv wbqwZ nq, Dnvi weeiY;
Ges
(Av)
chvR , Bnvi Afywi iwRvi Ges D iwRvi Bnvi wbeb bî|
(2) h Kvb dvgi mKj Askx`vi hyM-mwPe, m D dvg hw` GKRb AvBbvbyM ew wnmve
cwiMwYZ nq, Zvnv nBj Bnvi Rb cqvRbxq weeiY DjL Kiv h_ nBe Ges D dvg mwPe wnmve wbhy nBe|
153
135| Kvvwb mwPei Z_ Afywt wewa cYqbi gZv (Particulars of secretaries to be

registered:powertomakeregulations)|- iwRvi, aviv 133 ev 134 Gi Aaxb mievivnZe mskvwaZ
Z_i welq cweavb cYqb KwiZ cvwieb|
Ask 9
Kvvwbi mfv Ges wmv
(CompanyMeetings&Resolution)
Aavq 1
wmv
(Resolutions)
136| wmv MnYi cwZ (Manner of adopting Resolutions)|- (1) Kvb cvBfU Kvvwbi
m`mì A_ev Kvb kbxi m`mì h Kvb wmv Kvb m`m mfvq wjwLZ wmv wnmve MnY KwiZ nBe|
(2) Kvb cvBfU Kvvwbi m`mì A_ev Kvb kbxi m`mì h Kvb wmv Kvb m`m mfvq MnY
KwiZ nBe|
(3) hw` Kvvwb AvBbi Kvb weavb Abyhvqx(K) Kvb Kvvwbi A_ev Kvvwbi m`mì ev Kvb kbxi m`mì Kvb wmv MnYi
cqvRb nq, Ges
(L) Kvb& cKvii wmv cqvRb, Bnv mywbw`fve DjL Kiv bv nq,
Zvnv nBj Bnv GKwU mvaviY wmv nBe, hw` bv Bnvi Kvvwbi msNwewa Abyhvqx msLvMwiZv
A_ev memZ wmv cqvRb nq|
137| mvaviY wmv (Ordinary resolutions)|- (1) mvaviY wmv ewjZ Ggb Kvb wmvK
eySvBe, h wmv Kvb Kvvwbi m`mì A_ev Kvb kbxi m`mì mvaviY msLvMwi fvU MnxZ nq|
154
(2) Kvb wjwLZ wmv mvaviY msLvMwi fvU MnY Kiv hvBe, hw` D wmv cwZwbwaZKvix gvU fvU
`vbi AwaKvix m`mì mvaviY msLvMwi fvU MnY Kiv nq|
(3) Kvb mfvq Kvb wmv n Dvjbi gvag MnY Kiv hvBe, hw` D wmv(K)
fvU`vbi AwaKvix m`mi ewMZ DcwZZ, Ges
(L)
h_vh_fve wbhy m`mi cwi DcwwZZ,
-Zvnvì mvaviY msLvMwi fvU MnxZ nq|

(4) Kvb mfvq Kvb wmv AvbyvwbK fvU MnYi gvag MnY Kiv hvBe, hw` D wmv cwZwbwaZKvix
gvU fvU `vbi AwaKvix m`mì ewMZ DcwZZ ev cwi DcwwZZ, Zvnvì mvaviY msLvMwi fvU MnY
Kiv nq|
(5) mvaviY wmvi gvag MnxZ h Kvb wKQy, wekl wmvi gvagI MnY Kiv hvBe|
138| wekl wmv (Specialresolutions)|- (1) wekl wmv ewjZ Ggb Kvb wmvK eySvBe, h
wmv Kvb Kvvwbi m`mì A_ev Kvb kbxi m`mì Ab~b kZKiv 75 fvM m`mi msLvMwi fvU MnxZ
nq|
(2) Kvb wjwLZ wmv Ab~b kZKiv 75 fvM m`mi msLvMwi fvU MnY Kiv hvBe, hw` D wmv
cwZwbwaZKvix gvU fvU `vbi AwaKvix m`mì Ab~b kZKiv 75 fvM m`mi msLvMwi fvU MnY Kiv nq|
(3) h Kvb cvBfU Kvvwbi Kvb wmv wjwLZ wmv wnmve MnxZ nq, m(K)
D wmv, Bnv Kvb wekl wmv wnmve cve Kiv nBqvQ gg DjL Kiv bv nBj, D
wmv Kvb wekl wmv nBe bv, Ges
(L)
hw` D wmv, Dic DjL Kiv nq, Zvnv nBj D wmv Kej wekl wmv wnmve MnY
KwiZ nBe|
(4) Kvb mfvq Kvb wekl wmv n Dvjbi gvag MnY Kiv hvBe, hw` D wmv(K)
fvU`vbi AwaKvix m`mi ewMZ DcwZZ, Ges
(L)
h_vh_fve wbhy m`mi cwi DcwwZZ,
-Zvnvì Ab~b kZKiv 75 fvM m`mi msLvMwi fvU MnxZ nq|

155
(5) Kvb mfvq Kvb wekl wmv AvbyvwbK fvU MnYi gvag MnY Kiv hvBe, hw` D wmv
cwZwbwaZKvix gvU fvU `vbi AwaKvix m`mì ewMZ DcwZZ ev cwi DcwwZZ, Zvnvì Ab~b kZKiv
75 fvM m`mi msLvMwi fvU MnY Kiv nq|
(6) Kvb mfvq MnxZ Kvb wmv wekl wmv nBe bv, hw` bv D wmvK mfvq wekl wmv wnmve
cve MnY Kwievi Awfcvq e Kwiqv wjwLZvKvi Kvb bvwUk c`vb Kiv nq Ges Dic Kvb mfvi bvwUk c`vb
Kiv nBj D wmv Kej wekl wmv wnmve MnY KwiZ nBe|
139| fvU MnY : mvaviY wbqgvejx (Votes: general rules)|- (1) Kvb wjwLZ wmvi Dci fvU
MnYi mgq(K)
kqvi g~jab iwnqvQ, Ggb Kvb Kvvwbi , cwZwU kqvii Rb cZK m`mi GKwU
fvU _vwKe; Ges
(L)
Ab h Kvb , cZK m`mi GKwU fvU _vwKe|
(2) Kvb mfvq Kvb wmvi Dci n Dvjbi wfwZ fvU MnYi mgq(K)
ewMZfve DcwZ cZK m`mi GKwU fvU _vwKe; Ges
(L)
Kvb m`m KZK h_vh_fve wbqvMcv DcwZ Kvb cwi GKwU fvU _vwKe|
(3) Kvb mfvq AvbyvwbK fvU MnYi gvag wmv MnYi mgq(K)
kqvi g~jab iwnqvQ, Ggb Kvb Kvvwbi , cwZwU kqvi ev cwZ `k UvKv g~jgvbi Ki
Rb cZK m`mi GKwU fvU _vwKe;
(L)
Ab h Kvb , cZK m`mi GKwU fvU _vwKe|
(4) GB avivi weavbvejx Kvvwbi msNwewai weavb mvc KvhKi nBe|
140| fvU: mywbw cqvRbxqZv (Votes: specificrequirements)|- (1) Kvb mfvq Kvb wmv
fvU`vbKvix Kvb m`m hw` Kej GKRb cw wbqvM Ki, Ges Kvvwbi msNwewaZ hw` GB gg Kvb weavb
_vK h, n Dvjbi wfwZ mfvq fvU `vbi mgq Kvb m`m ewMZfve DcwZ _vwKj h msLK fvU
c`vb KwiZ cvwiZb, Dnvi Zyjbvq Kg msLK fvU cw c`vb KwiZ cvwieb, Zvnv nBj-
156
(K)
n Dvjbi wfwZ mfvq fvU `vbi Rb cwi KZwU fvU iwnqvQ, mB mwKZ weavb
evwZj nBe; Ges
(L)
n Dvjbi wfwZ mfvq fvU `vbi Rb m`m DcwZ _vwKj hB msLK fvU `vbi
AwaKvix nBZb, Zvnvi wbqvMKZ cwiI GKB msLK fvU _vwKe|
(2) Kvb wmv fvU`vbi AwaKvix Kvb m`m GKvwaK cw wbqvM Kwij, Dc-wewa (1) Gi weavb
GBic chvR nBe h, GKvwaK cw GK GKRb cw wnmve KvR Ki|
(3) Kvb AvBb viv cqvRbxq ev Abygvw`Z Kvb wmvi welq hw` Kvb cvBfU Kvvwbi msNwewaZ
GB gg Kvb weavb _vK h, AvbyvwbK fvU MnYi gvag Kvb mfvq Kvb wjwLZ wmv MnYi Kvb
m`mi wewfb msLK fvU iwnqvQ, Zvnv nBj(K)
AvbyvwbK fvU MnYi gvag mfvq D wmv fvU `vbi Rb m`mi KZwU fvU iwnqvQ,
mB mwKZ weavb evwZj nBe; Ges
(L)
mfvq Kvb wjwLZ wmv MnYi Kvb m`mi h msLK fvU iwnqvQ, AvbyvwbK fvU
MnYi gvag mfvq Kvb wmv MnYi D m`mi mB GKB msLK fvU _vwKe|
141| h_ kqviavixì fvU (Votes of joint holders of shares)|- (1) Kvb Kvvwbi h_
kqviavixì Kej wmwbqi kqviavix Ges ZrKZK h_vh_fve wbhy Kvb cwi fvU MYbv Kiv hvBe|
(2) GB avivi Dk c~iYK, m`mMYi iwRvi wjwce h_ kqviavixì bvgi g Abyhvqx
wmwbqi kqviavix wbaviY Kiv nBe|
(3) Kvvwbi msNwewai weavb mvc Dc-aviv (1) Ges (2) Gi weavb KvhKi nBe|
142| fvU c`vbi AwaKvii welq Kvvwbi msNwewai ndvRZ (Saving for provisions of
articles as to entitlement to vote)|- GB Aavqi Kvb wKQyB, (K)
Kvvwbi msNwewai GBic Kvb weavbK cfvweZ Kwie bv, h weavbi gvag(A)
msNwewa Abyhvqx Kvb wmvi Dci Kvb ewi fvU`vbi AwaKvii welq Kvb
Avcw Rvbvbvi myhvM iwnqvQ; Ges
(Av)
Dic Kvb Avcw P~ovfve wbaviYi myhvM iwnqvQ; A_ev

157
(L)
Dic Kvb wbaviYi welq Kvb AvBbMZ Kvhavivq ck Zywjevi myhvMK cfvweZ Kwie bv|
Aavq 2
wjwLZ wmv
(writtenresolutions)
143| wjwLZ wmvi mvaviY wbqgvejx (Generalprovisionsaboutwrittenresolutions)|(1) Kvb cvBfU Kvvwbi wjwLZ wmv ewjZ GB Aavq Abyhvqx cvweZ Ges MnxZ cvBfU Kvvwbi
Kvb wmv|
(2) wbgwjwLZ wmvmg~n wjwLZ wmv wnmve MnY Kiv hvBe bv, h_vt(K)
aviv 95Gi Aaxb gqv` c~wZi c~e Kvb cwiPvjKi AcmviY mwKZ Kvb wmv;
(L)
aviv 337Gi Aaxb gqv` c~wZi c~e Kvb wbixKi AcmviY mwKZ Kvb wmv;
(M)
cwZvb weq mwKZ Kvb wmv|
(3) wbwjwLZ ew KZK Kvb wmv wjwLZ wmv wnmve cve Kiv hvBe, h_vt(K)
aviv 146 Gi Aaxb Kvb cvBfU Kvvwbi cwiPvjKì viv;A_ev
(L)
aviv 147, 148, 149 Ges 150 Gi Aaxb Kvb cvBfU Kvvwbi m`mì viv|
(4) GB AvBb ejer nBevi c~ei Kvb AvBbi Aaxb MnxZ wbwjwLZ wmvmg~n KvhKi _vwKe, h_vt(K)
Kvvwbi mvaviY mfvq MnxZ Kvb wmv; A_ev
(L)
cvBfU Kvvwbi Kvb kYxi m`mi mfvi Kvb wmv, hvnv m`mì A_ev Kvb kYxi
m`mì (chvR ) wjwLZ wmv Afy nBqvQ|
(5) Kvb cvBfU Kvvwbi Kvb wjwLZ wmv GBic KvhKi nBe, hb D wmv gZ,(K)
Kvvwbi mvaviY mfvq; A_ev
(L)
cvBfU Kvvwbi Kvb kYxi m`mi mfvq,
158
-Ges GB AvBb ejer nBevi c~e cYxZ Kvb AvBbi Aaxb h_vh_fve MwVZ Kvb mfvq m`mì fvU D
wmv MnxZ nBqvQ|
144| fvU`vbi hvM m`m (Eligible members)|- (1) Kvb cvBfU Kvvwbi wjwLZ wmv wnmve
cvweZ Kvb wmvi , D wmv cPvii ZvwiL fvU `vbi AwaKvix m`mMY fvU`vbi hvM m`m
nBeb (aviv 145 è)|
(2) hw` Kvb wjwLZ wmv fvU`vbi hvM ewMY wmv cPvii ZvwiL Kvb mgq cwiewZZ nBqv
hvq, Zvnv nBj D wmvi c_g Kwc mwZi Rb Kvb m`mi wbKU ciY ev weZiYi mgq fvU `vbi
AwaKvix m`mMY fvU`vbi hvM m`m nBeb|
145| wjwLZ wmv cPvi (Circulationofwrittenresolutions)|- GB Ask DwjwLZ Kvb wjwLZ

wmvi cPvii ZvwiL ewjZ D wjwLZ wmvi Kwc GB Aavqi weavb Abyhvqx m`mì wbKU ciY ev weZiY
Kwievi ZvwiL A_ev GKvwaK ZvwiL Kwc ciY ev weZiY Kiv nBj, m`mì wbKU ciY ev weZiYi c_g
ZvwiLK eySvBe|
146|
cwiPvjK KZK cvweZ wjwLZ wmv cPvi (Circulation of written resolutions
proposed by directors)|- (1) GB avivi weavbvejx Kvb Kvvwbi cwiPvjK KZK

wjwLZ wmv wnmve
cvweZ Kvb wmvi chvR nBe|
(2) Kvvwb fvU`vbi hvM cZK m`mi wbKU wjwLZ wmvi GKwU Kwc ciY ev weZiY Kwieb|
(3) Kvvwb(K)
fvU`vbi hvM mKj m`mi wbKU, hZ`~i me, GKB mgq wjwLZ wmvi Kwc
wjwLZvKvi, BjKUwbK AvKvi A_ev Iqe mvBUi gvag ciY Kwie; A_ev
(L)
hw` Bnv me nq h, Kvb AcZvwkZ wej^ Gwoq cZK hvM m`mK chvqg GKB
Kwc weZiY A_ev cZK hvM m`mK chvqg wewfb Kwcmg~n weZiY A_ev AbyQ` (K)
Abyhvqx KwZcq m`mK Kwc ciY Ges AbyQ` (L) Abyhvqx Abvb m`mK Kwc ev
Kwcmg~n weZiY Kwie|
(4) wjwLZ wmvi Kwci mwnZ wbwjwLZ welqwj Djc~eK GKwU weewZ mshy _vwKe, h_vt-
159
(K)
wKfve wmvi mwnZ mwZ RvbvBZ nBe; Ges
(L)
hw` Kvb eZq bv NU, Zvnv nBj Kvb& ZvwiL wmvwU cvk KwiZ nBe|
(5) Kvb Kvvwb GB avivi Kvb weavb cwZcvjb e_ nBj, e_Zvi Rb `vqx D Kvvwbi cZK
KgKZv Aciva KwiqvQb ewjqv MY nBe|
(6) Kvb ew GB avivi Aaxb Kvb Aciva Kwiqv _vwKj, wZwb(K) A_ì Rb `vlx mve nBeb;
(L) msw wePvii gvag AbwaK 10,000 (`k nvRvi) UvKv A_` `Yxq nBeb|
(7) GB avivi weavbvejx cwZcvjb Kvb e_Zv, MnxZ Kvb wmvi eaZvK cfvweZ Kwie bv|
147| wjwLZ wmv cPvi m`mi gZv ( Members power to require circulation of written
resolution)|- (1) Kvb cvBfU Kvvwbi m`m Kvb wmv wjwLZ wmv wnmve h_vh_fve cPvi ev cPvii
Rb cve Kvvwbi wbKU Dvcb KwiZ cvwieb|
(2) Kvb wmv wjwLZ wmv wnmve h_vh_fve DvwcZ (moved) nBe, hw` bv D wmv(K)
Kvb AvBb ev Kvvwbi MVbZi mwnZ AmvgmZv ev Ab Kvb KviY, MnxZ nBjI
AKvhKi nBe,
(L)
Kvb ewi Rb gvbnvwbKi nq, ev
(M)
ZzQ A_ev weiwKi nq|
(3) Kvb Kvvwbi Kvb wmv Ges mshy weewZ cPvii cve D wmvi Dci fvU`vbi AwaKvix
gvU m`mi ga nBZ cwZwbwaZKvix m`mì Ab~b AvekKxq kZKiv Ask KZK Abyiva cv nBj, D
Kvvwb D wmv I mshy weewZ cPvi Kwie|
(4) Dc-aviv (3) G DwjwLZ AvekKxq kZKiv Ask ewjZ kZKiv 5 (cuvP) fvM A_ev GZ`zk
Kvvwbi msNwewaZ mywbw` Kvb Kg kZKiv AskK eySvBe|
(5) GB avivi Aaxb Kvb Abyiva(K)
wjwLZ AvKvi A_ev BjKUwbK AvKvi nBZ nBe;

160
(L)
Kvb wmv Ges mshy weewZK wPwZ Kwie; Ges
(M)
h ew KwiqvQb, Zvnvi viv cgvYxKZ nBZ nBe|
148| m`mi cvweZ wjwLZ wmv cPvi (Circulation of written resolution proposed by
members)|- (1) aviv 147 Gi Aaxb Kvb wmv cPvii Rb h Kvvwbi evaevaKZv iwnqvQ D
KvvwbK, aviv 149 Ges aviv 150 Gi weavb mvc, fvU`vbi hvM cZK m`mi wbKU D wmv I
mshy weewZi Kwc ciY ev weZiY KwiZ nBe|
(2) Kvvwb(K)
fvU`vbi hvM mKj m`mi wbKU, hZ`~i me, GKB mgq wjwLZ wmvi Kwc
wjwLZvKvi, BjKUwbK AvKvi A_ev Iqe mvBUi gvag ciY Kwie; A_ev
(L)
hw` Bnv me nq h, Kvb AcZvwkZ wej^ Gwoq cZK hvM m`mK chvqg GKB
Kwc weZiY A_ev cZK hvM m`mK chvqg wewfb Kwcmg~n weZiY A_ev AbyQ` (K)
Abyhvqx KwZcq m`mK Kwc ciY Ges AbyQ` (L) Abyhvqx Abvb m`mK Kwc ev
Kwcmg~n weZiY Kwie|
(3) Kvvwb aviv 147 Gi weavb Abyhvqx eev MnYi Rb 21 (GKzk) w`bi ga wmvi Kwc, A_ev
wewfb w`b m`mì wbKU ciY ev weZiY Kiv nBj Dnvi c_g Kwc, ciY ev weZiY Kwie|
(4) wmvi Kwci mwnZ wbwjwLZ wb`kbvmg~n _vwKe, h_vt(K)
wKfve wmvi mwnZ mwZ RvbvBZ nBe (aviv 151è); Ges
(L)
hw` Kvb eZq bv NU, Zvnv nBj Kvb& ZvwiL wmvwU cvk KwiZ nBe (aviv 152è)|
(6) Kvb ew GB avivi Aaxb Kvb Aciva Kwiqv _vwKj, wZwb(K) A_ì Rb `vlx mve nBeb;
(L) msw wePvii gvag AbwaK 10,000 (`k nvRvi) UvKv A_` `Yxq nBeb|
(7) GB avivi weavbvejx cwZcvjb Kvb e_Zv, MnxZ Kvb wmvi eaZvK cfvweZ Kwie bv|
161
149| cPvii LiP (Expenses ofcirculation)|- (1) aviv 148 Gi Aaxb Kvvwbi LiP, D
Kvvwb KZK Ab Kvb fve wbw Kiv bv nBj, D wmv cPvii Rb AbyivaKvix m`m cwikva Kwieb|
(2) Kvvwb, c~eB Ab Kvb fve wbw bv Kwij, GB avivi weavb cwZcvjb eva nBe bv, hw` bv
D LiP wgUvbvi Rb cqvRbxq A_ KvvwbZ Rgv ivLv nq A_ev ìc c`vb Kiv nq|
150| m`mi weewZ cPvi bv Kwievi Ave`b (Application not to circulate members
statement)|- (1) hw` Kvb Kvvwb ev Ab Kvb msz ewi Ave`bi cwZ Av`vjZ GB gg m nq
h, aviv 147 Gi Aaxb c` AwaKvi Ges D avivwUi Aceenvi Kiv nBqvQ, Zvnv nBj D KvvwbK aviv
148 Gi Aaxb Kvb m`mi weewZ cPvi KiZ nBe bv|
(2) Av`vjZ weewZ cPvii Rb Ave`bKvix m`mMYK, Ave`bi Kvb c bv nBjI, D Ave`bi
Dci KZ Kvvwbi LiPi m~Y ev AvswkK enb Kivi Rb Av`k c`vb KwiZ cvwieb|
151| wjwLZ wmv gZvgZ c`vbi cwZ (Procedure for signifying agreement to written
resolution)|- (1) Kvb Kvvwb Kvb m`m ev Zvnvi Kvb cwZwbwai wbKU nBZ wbwjwLZ welqmg~n DjLc~eK
Kvb cgvYxKZ `wjj cv nBj, D m`m Kvb cvweZ wjwLZ wmv Zvnvi gZvgZ c`vb KwiqvQ ewjqv MY
nBe, h_vt(K)
Bnvi mwnZ mwKZ wmv wPwZKiY; Ges
(L)
D wmv Zvnvi mwZ welq Kvb BwZ|
(2) Dc-aviv (1) G DwjwLZ `wjjwU AekB wjwLZvKvi ev BjKUwbK AvKvi Kvvwbi wbKU ciY
KwiZ nBe|
(3) Kvb m`m Kvb wjwLZ wmv mwZ c`vb Kwiqv ^vi Kwij, Zvnv cZvnvi Kiv hvBe bv|
(4) Kvb wjwLZ wmv cqvRbxq msLK hvM m`mi msLvMwii mwZZ MnxZ nBe|
152| wjwLZ wmv mwZ c`vbi mgqmxgv (Period for agreeing to written resolution)|-(1)
Kvb cvweZ wjwLZ wmv,
(K)
GZ`yk Kvvwbi msNwewaZ wbavwiZ mgqmxgv, ev
162
(L)
wbavwiZ bv _vwKj, cPvi ii ZvwiL nBZ AvUvk w`bi ga,
MnY Kiv bv nBj, Bnv evwZj nBqv hvBe|

(2) Dc-aviv (1) G DwjwLZ mgqmxgvi ci Kvb wjwLZ wmvi Dci Kvb m`m mwZ c`vb Kwij,
Dnv AKvhKi nBe|
153| wjwLZ wmv mwKZ `wjj BjKUwbK gvag ciY (Sending documents relating to
written resolutions by electronic means)|- (1) Kvb Kvvwb Kvb cvweZ wjwLZ wmv DjL ev mshy
iwnqvQ Ggb Kvb `wjj Kvb BjKUwbK wVKvbv mieivn Kwij, D Kvvwb, D `wjj DwjwLZ Kvb kZ ev
mxgveZv mvc, BjKUwbK gvag D wmvi mwnZ mwKZ Kvb `wjj ev Z_vw` c` wVKvbvq ciY
KwiZ mZ iwnqvQ ewjqv MY nBe|
(2) GB avivq BjKUwbK wVKvbv ewjZ BjKUwbK gvag Kvb `wjj ev Z_ ciY ev MnY Kwievi KvR
eeZ Kvb wVKvbv ev msLvK eySvBe|
154| wjwLZ wmv IqemvBU cKvk (Publication of written resolution on website)|- (1) GB
avivi weavb Kvb Kvvwb KZK Iqe mvBUi gvag Kvb ewi wbKU(K)
Kvb wjwLZ wmv, A_ev
(L)
Kvb wjwLZ wmv mwKZ Kvb weewZ,
-ciYi chvR nBe|
(2) GB Aavqi Dk c~iYK, Kvb wmv cPvii ZvwiL nBZ i Kwiqv aviv 152 Abyhvqx Dnvi
KvhKiZv kl nBqv hvBevi ZvwiL chIqemvBU wbiwewQbfve cPvwiZ bv nBj, D wmv ev weewZ eafve
ciY nBe bv|.
155|
Kvvwbi msNwewai weavbvejx Ges GB Aavqi ga mK (Relationship between this
Chapter and provisions of companys articles)|- Kvb cvBfU Kvvwbi msNwewai Kvb weavb hZ`~i
me evwZj ewjqv MY nBe, hw` bv Dnvi KvhKiZvi Rb Kvb wmv ev Ab Kvb fve Kvb cve c`vb Ges
163
wjwLZ wmv wnmve MnY Kiv hvq|
Aavq 3
mfvi wmv
(Resolutionsatmeetings)
156| mvaviY mfvi wmv (Resolutionsatgeneralmeetings)|- Kvb Kvvwbi m`mì Kvb

wmv mvaviY mfvq eafve MnxZ nBe, hw`(K)
D mfvi Ges wmvi bvwUk c`vb Kiv nq; Ges
(L)
GB Aavq, chvR , PZz_ Aavq Ges Kvvwbi msNwewai weavbvejx Abyhvqx D mfv
AbywZ Ges cwiPvwjZ nq|
157| cwiPvjKi mvaviY mfv Avnevb Kivi gZv (Directors power to call general
meetings)|- Kvb Kvvwbi cwiPvjKMY D Kvvwbi mvaviY mfv Avnevb KwiZ cvwieb|
158| m`mì cwiPvjMYi gvag mvaviY mfv Avnevbi gZv (Members power to require
directors to call general meeting)|- (1) Kvb Kvvwbi cwiPvjKMY Bnvi Kvb mvaviY mfv Avnevb KwiZ
cvwie|
(2) Kvb Kvvwb wbwjwLZ m`mMY KZK Kvb Abyiva cv nBj, Bnvi cwiPvjKMY Kvb mvaviY mfv
Avnevb Kwieb, h_vt-
(K)
URvix kqvi wnmve aviYKZ Kvb cwikvwaZ g~jab eZxZ, Kvvwbi mvaviY mfvq fvUvwaKvi
iwnqvQ Kvvwbi Ggb cwikvwaZ g~jabi Ab~b cqvRbxq kZKiv Aski cwZwbwaZKvix
m`mMY KZK; A_ev
(L)
kqvi g~jab bvB, Ggb Kvvwbi , mvaviY mfvq fvUvwaKvi iwnqvQ Ggb m`mi Ab~b
cqvRbxq kZKiv Aski cwZwbwaZKvix m`mMY KZK|
(3) Kvb cvBfU Kvvwbi , GB avivi Aaxb AvekKxq Kvb mvaviY mfv Abyvbi ci evi gvmi
AwaK mgq AwZevwnZ bv nBj, A_ev GB cwZ hw` Kvvwbi m`mMYi Kvb AvBb, Kvvwbi msNwewa ev Ab
164
Kvb fve Kvb wmv cPvii , Zvnvì Abyiva AvnevbKZ mfvi bvq GKBic evcK AwaKvi _vK, Zvnv
nBj m cqvRbxq kZKiv Ask nBe 5%, Ab mKj cqvRbxq kZKiv Ask nBe 10%|
mfvq weePbv Kiv nBe GBic Kvb Kvhi mvaviY cKwZ DjL KwiZ nBe; Ges
(L)
mfvq h_vh_fve Dvcbxq, Ges Dvcbi Awfcvq iwnqvQ Ggb, Kvb wmvi g~j Ask Afy
KwiZ nBe|
(5) Kvb wmv Kvb mfvq h_vh_fve DvwcZ (moved) nBe, hw` bv D wmv(K)
AKvhKi nBe,
(L)
(M)
ZzQ A_ev weiwKi nq|
wjwLZ AvKvi A_ev BjKUwbK AvKvi nBZ nBe; Ges
(M)
h ew KwiqvQb, Zvnvi viv cgvYxKZ nBZ nBe|
159| m`mì Pvwn`v Abyhvqx mfv Avnevb cwiPvjKi `vwqZ (Directors duty to call meetings
required by members)|- (1) Kvb Kvvwbi Kvb cwiPvjK aviv 158 Gi Aaxb D Kvvwbi m`mì
Abyiva Kvb mvaviY mfv(K)
Abyiva cvIqvi ZvwiL nBZ 21 (GKzk) w`bi ga Avnvb Kwieb, Ges
(L)
D mfv Avnevbi bvwUki ZvwiLi 28 (AvUvk) w`bi ga AbywZ nBe|
(2) hw` Kvvwb KZK cv Kvb Abyivai mwnZ mfvq Kvb wmv Dvcbi BQv cKvk Kiv nq, Zvnv
nBj mfvi bvwUk D wmvi bvwUk Afy KwiZ nBe|
(3) mfvi AvjvP m~PxZ GB avivi weavb Abymvi bvwUk c`vb Kiv nBqvQ GBic Kvb wmv Afy
KwiZ nBe|
165
(4) h Kvb wmv wekl wmv wnmve cve Kiv nq, m cwiPvjKMY KZK aviv 138 Abyhvqx
cqvRbxq wmvi bvwUk c`vb Kiv bv nBj, D cwiPvjKMY KZK h_vh_fve mfv Avnevb Kiv nBqvQ ewjqv
MY nBe bv|
160| Kvvwbi LiP mfv Avnevb m`mì gZv (Power of members to call meeting at
companys expense)|- (1) hw` Kvb Kvvwbi Kvb cwiPvjK(K)
aviv 158 Gi Aaxb Kvb mfv Avnvbi Rb D Kvvwbi m`mMY KZK Abyiva cvBqv _vKb,
Ges
(L)
D Abyivai cwZ aviv 159 Gi weavb Abyhvqx Kvb mfv Avnvb bv Kib,
-Zvnv nBj D m`mMY, ev Zvnvì gvU fvU `vbi AwaKvixì AaKi AwaK fvU `vbi
AwaKvixMYi ga nBZ Kvb m`m Kvb mvaviY mfv Avnevb KwiZ cvwieb|
(2) h Kvvwb KZK cv Kvb Abyivai mwnZ mfvq Dvcbi BQv iwnqvQ Ggb Kvb wmvi
g~j Ask Afy Kiv nq, m mfvi bvwUk D wmvi bvwUk Afy KwiZ nBe|
(3) cwiPvjKMY KZK mfv Avnevbi Abyiva cvIqvi ZvwiLi wZb gvmi ga mfv Avnevb KwiZ nBe|
(4) Kvvwbi cwiPvjKMY hB cwZZ Zvnvì mfv Avnevb Kib, hZ `~i me, mB GKB cwZZ
mfv Avnevb KwiZ nBe|
(5) mfvi AvjvP m~PxZ GB avivi weavb Abymvi bvwUk c`vb Kiv nBqvQ GBic Kvb wmv Afy
KwiZ nBe|
(6) h_vmgq mfv Avnevb cwiPvjKMYi e_Zvi KviY AbyivaKvix m`mMY Kvb hywmsMZ eq Kwiqv
_vwKj Kvvwb Dnv cwikva Kwiqv wè|
(7) Kvvwb Dc-aviv (6) Gi Aaxb cwikvwaZ A_, D mfv Avnevb e_Zvi Rb `vqx cwiPvjKMY
KZK mev c`vbi wewbgq Kvvwb nBZ cvc wdm ev Abvb cvwikwgKi A_ nBZ KvwUqv ivwLZ cvwie|
161| Av`vjZ KZK mfv Abyvbi Av`k c`vbi gZv (Power of court to order meeting)|- (1)
Kvb KviY wbwjwLZ welqwj KvhKi Kiv me bv nBj, GB avivi weavbvejx chvR nBe, h_vt(K)
Kvb Kvvwbi mfv h mKj cwZZ Avnevb Kiv hvq, mB mKj cwZi h Kvb cwZZ D
Kvvwbi mfv Avnevb Kiv; ev

166
(L)
GB AvBb ev Kvvwbi msNwewaZ wbavwiZ cwZZ mfv cwiPvjbv Kiv|
(2) Av`vjZ ^xq D`vM A_ev Kvvwbi Kvb cwiPvjK ev mfvq fvU`vbi AwaKvix Kvb m`mi
Ave`bi wfwZ, hBic Dchy gb Kwie mBic cwZZ Kvb mfv Avnevb, Abyvb Ges cwiPvjbvi Rb
Av`k c`vb KwZ cvwie|
(3) h Dc-aviv (2) Gi Aaxb Kvb Av`k c`vb Kiv nq, m Av`vjZ Dchy gb Kwij Kvb
m~iK (ancillary) ev AbyeZx(consequential)wb`kbv c`vb KwiZ cvwie|
(4) Dc-aviv (3) Gi Aaxb c` wb`kbvq mfvq Kvvwbi GKRb m`m DcwZ _vwKjI Kvivg c~Y
nBe gg Kvb wb`kbv Afy _vwKZ cvwie|
(5) GB avivi Aaxb Kvb Av`k Abymvi Kvb mfv AvZ, AbywZ Ges cwiPvwjZ nBqv _vwKj, D mfv
mKj Dk D Kvvwb KZK AvZ, AbywZ Ges cwiPvwjZ mfv ewjqv MY nBe|
Aavq 4
mfvi bvwUk
(Notice of meetings)
162|
mvaviY mfvi bvwUk (Notice required of general meeting)|- (1) Kvb cvBfU
Kvvwbi, Kvb gyjZex mfv eZxZ, Kvb mvaviY mfv Ab~b P w`bi bvwUk Avnevb KwiZ nBe|
(2) Kvb cvewjK Kvvwbi, Kvb gyjZex mfv eZxZ, Kvb mvaviY mfv,
(K)
Kvb evwlK mvaviY mfvi , Ab~b wk w`bi bvwUk, Ges
(L)
Abvb , Ab~b GKzk w`bi bvwUk,
- Avnevb KwiZ nBe|
(3) Kvvwbi msNwewa Dc-aviv (1) ev (2) G ewYZ mgqmxgv nBZ AwaK mgqmxgvi bvwUk PvwnZ
cvwie|
(4) Kvvwbi m`mMY mwZ c`vb Kwij D mgq Acv ^ mgqi bvwUkI Kvb mvaviY mfv
Avnevb Kiv hvBe|
167
(5) ^ mgqi bvwUk mfv Avnevbi D mfvq DcwZ nIqvi Ges fvU c`vbi AwaKvix gvU
m`mi wbwjwLZ msLvMwi m`mi mwZ cqvRb nBe, h_vt(K)
URvix kqvi wnmve aviYKZ Kvb cwikvwaZ g~jab eZxZ, Kvvwbi mfvq DcwZ Ges
fvUvwaKvi iwnqvQ Ggb cwikvwaZ g~jabi h_fve bvwgK kqvi g~ji (nominalvalueofthe shares)
Ab~b cqvRbxq kZKiv Aski aviK m`mMY, ev
(L)
kqvi g~jab bvB, Ggb Kvvwbi , fvUvwaKvi iwnqvQ Ggb m`mi h_fve Ab~b
cqvRbxq kZKiv Aski cwZwbwaZKvix m`mMY|

(6) Dc-aviv (5) G DwjwLZ cqvRbxq kZKiv Ask nBZQ(K)
cvBfU Kvvwbi , 90%, A_ev Kvvwbi msNwewaZ wbavwiZ AwaK kZKiv nvi, Ze
95% Gi AwaK bq;

(L)
cvewjK Kvvwbi 95%|
(7) Dc-aviv (5) Ges (6) Gi weavb Kvb cvewjK Kvvwbi Kvb evwlK mvaviY mfvi chvR
nBe bv (aviv 192 è)|
163| bvwUk c`vbi cwZ (Manner in which notice to be given)|- Kvb Kvvwbi Kvb
mvaviY mfvi bvwUk wbwjwLZ cwZZ c`vb KwiZ nBe, h_vt(K)
wjwLZvKvi;
(L)
BjKUwbK AvKvi;
(M)
aviv 164 Gi Aaxb Kvb Iqe mvBUi gvag, ev AvswkK GK cwZZ Ges AvswkK Ab
cwZZ|
164| mfvi bvwUk IqemvBU cKvk (Publication of notice of meeting on website)|- (1) GB
avivi weavb Abyhvqx c`vb Kiv bv nBj, Kvb Kvvwbi Kvb mfvi bvwUk IqemvBUi gvag c`vb ea nBe
bv|
(2) Kvb Kvvwb Bnvi Kvb m`mK IqemvBUi gvag Kvb mfvi bvwUk c`vb Kwij, D bvwUk
wbwjwLZ welqvwì DjL _vwKe, h_vt168
(K)
Bnv Kvvwbi mfvi GKwU bvwUk;
(L)
mfvi vb, ZvwiL I mgq; Ges
(M)
cvewjK Kvvwbi , D mfv Kvb evwlK mvaviY mfv wKbv|
(3) GB avivi Abyhvqx c` Kvb bvwUk Kvvwbi IqemvBU D bvwUk Rvixi ZvwiL nBZ i Kwiqv
D mfvi mgvw ch wbiwewQbfve _vwKZ nBe|
165| mfvi bvwUk cvBevi AwaKvix ewMY (Persons entitled to receive notice of meetings)|(1) Kvb Kvvwbi Kvb mvaviY mfvi bvwUk wbwjwLZ ewMYi wbKU ciY KwiZ nBe, h_vt(K)
Kvvwbi cZK m`m; Ges
(L)
Kvvwbi cZK cwiPvjK|
(2) Dc-aviv (1) G DwjwLZ m`m ewjZ Kvb m`mi gZy ev `DwjqvZi KviY Kvvwbi Kvb
kqvii AwaKvix Kvb ewKI eySvBe, hw` Zvnvi D AwaKvii welq KvvwbK AewnZ Kiv nq|
(3) GB avivi weavbvejx(K)
Kvb wewae AvBb, Ges
(L)
Kvvwbi Kvb msNwewai weavb,
-mvc KvhKi nBe|
166|
mfvi bvwUki welqe (Contentsofnoticesofmeetings)|- (1) Kvb Kvvwbi Kvb
mvaviY mfvi bvwUk wbwjwLZ welqwji DjL _vwKe, h_vt(K)
mfvi ZvwiL I mgq, Ges
(L)
mfvi vb|
(2) Kvb Kvvwbi Kvb mvaviY mfvi bvwUk mfvq weePbv Kiv nBe GBic Kvb Kvhi mvaviY cKwZ
DjL KwiZ nBe|
(3) GB Dc-aviv Kvvwbi Kvb msNwewai weavb mvc KvhKi nBe|
169
167| wmvi wekl bvwUk (Resolution requiring special notice)|- (1) GB AvBbi Kvb weavb
Abyhvqx hw` Kvb wmvi Rb wekl bvwUki cqvRb nq, Zvnv nBj D wmv Kvvwbi h mfvq DvwcZ
nBe mB mfv Abyvbi ZvwiLi Ab~b AvUvk w`b c~e D wmv Dvcbi BQv e Kwiqv bvwUk Rvix Kiv bv
nBj, D wmv KvhKi nBe bv |
(2) Kvvwb h cwZZ I mgq mfvi bvwUk c`vb Ki, me nBj, mB GKB cwZZ I mgq Bnvi
m`mMYK GB avivi Aaxb Kvb wmvi bvwUk c`vb Kwie|
(3) Dc-aviv (2) G DwjwLZ cwZ I mgq bvwUk c`vb Kiv me bv nBj, Kvvwb Bnvi m`mìK
mfv Abyvbi c~e chv cPvwiZ Kvb cwKvq wewi gvag ev Kvvwbi msNwewaZ Abygvw`Z ewYZ Ab Kvb
cwZZ Ab~b P w`bi bvwUk c`vb Kwie|
(4) h GB avivi Aaxb Kvb wmv Dvcbi Awfcvq cKvk Kwiqv Kvb bvwUk KvvwbK c`vb
Kiv nq, m D bvwUk c`vbi ZvwiL nBZ hw` AvUvk w`b ev Dnvi Kg mgq ga Kvb mfv Avnevb Kiv
nq, Zvnv nBj cqvRbxq mgqmxgvi ga c`vb Kiv bv nBjI D bvwUk h_vh_fve c`vb Kiv nBqvQ ewjqv MY
nBe|
168| èg wmv ev mfvi bvwUk c`vb bv Kiv (Accidental failure to give notice of
resolution or meeting)|- h Kvb Kvvwb Kvb mvaviY mfv ev mvaviY mfvq DvcYxq Kvb wmvi
bvwUk c`vb Ki, m èg D bvwUk GK ev GKvwaK ewK c`vb Kiv bv nBjI Bnv, mfv ev gZ,
wmvi bvwUk h_vh_fve c`vb Kiv nBqvQ wKbv mwU wbaviYi Dk, AMvn KwiZ nBe|
169| weewZ cPvi m`mi gZv (Members power to require circulation of statements)|(1) Kvb Kvvwbi m`mMY D Kvvwbi wbKU Kvb mvaviY mfvi bvwUk cvBevi AwaKvix m`mMYi AbyK j
wbwjwLZ welq Kvb weewZ cPvii Rb Abyiva KwiZ cvwie, h_vt
(K)
D mfvq weePbvi Rb cve Kiv nBqvQ Ggb Kvb wmv DwjwLZ Kvb welq,ev
(L)
D mfvq weePbv Kiv nBe Ggb Ab Kvb welq|
(2) Kvb Kvvwb Kvb weewZ cPvii Rb, URvix kqvi wnmve aviY KZ Kvvwbi Kvb kqvii mwnZ
mshy Kvb fvUvwaKvi eZxZ, gvU fvU `vbi AwaKvix m`mi Ab~b 5% m`m, hvnvì cvmwK fvUi
AwaKvi iwnqvQ, Gi wbKU nBZ Abyiva cvBj, D weewZ cPvi Kwie|
(3) Dc-aviv (2) G DwjwLZ cvmwK fvUi AwaKvi ewjZ wbwjwLZ fvUi AwaKviK eySvBe, h_vt170
(K)
Kvb cvweZ wmv DwjwLZ Kvb welq Kvb weewZi , mfvq h wmvi Rb Abyiva
Kiv nBqvQ D wmvi Dci fvUi AwaKvi; Ges

(L)
Ab Kvb weewZi , mfvq h weewZi Rb Abyiva Kiv nBqvQ D weewZi Dci fvUi
AwaKvi|
wjwLZ AvKvi A_ev BjKUwbK AvKvi nBZ nBe,
(L)
cPvwiZe weewZK wPwZ Kwie,
(M)
h ew KwiqvQb, Zvnvi viv cgvYxKZ nBZ nBe, Ges
(N)
GZ`&mwKZ mfv Abyvbi Ab~b GK mvn c~e Kvvwb KZK cv nBZ nBe|
170| m`mì weewZ cPvi Kvvwbi KZe (Companys duty to circulate members
statement)|- (1) Kvb Kvvwb aviv 169 Gi Aaxb cqvRbxq Kvb weewZi Kwc mfvi bvwUk cvBevi hvM
cZK m`mi wbKU mfvi bvwUki bvq GKB cwZZ Ges mgq ev ci hZ kxN me, ciY Kwie|
(2) Dc-aviv (1) Gi weavb aviv 149 Ges 150 Gi weavb mvc KvhKi nBe|
(4) Kvb ew GB avivi Aaxb Kvb Aciva Kwiqv _vwKj, wZwb msw wePvii gvag AbwaK 10,000
(`k nvRvi) UvKv A_` `Yxq nBeb|
171| m`mì weewZ cPvii eq (Expenses of circulating members statement)|- (1) aviv
170 Gi Aaxb Kvvwbi LiP, D weewZ cPvii Rb AbyivaKvix m`mK cwikva KwiZ nBe bv, hw`(K)
h mfvi Rb D Abyiva vcY Kiv nBqvQ, D mfv Kvb cvewjK Kvvwbi Kvb evwlK
mvaviY mfv nq, Ges

(L)
D weewZ cPvii Rb chv mgq c`vb c~eK KvvwbK D mfvi c~eeZx A_ ermi kl
nBevi c~e Abyiva Kiv nq|
(2) Dc-aviv (1) G DwjwLZ eZxZ Ab 171
(K)
aviv 170 Gi Aaxb Kvvwbi LiP, D Kvvwb KZK Ab Kvb fve wbw Kiv bv nBj,
D weewZ cPvii Rb AbyivaKvix m`m cwikva Kwieb, Ges
(L)
Kvvwb, c~eB Ab Kvb fve wbw bv Kwij, GB avivi weavb cwZcvjb eva nBe bv, hw`
bv D LiP wgUvbvi Rb cqvRbxq A_ D mfv Abyvbi Ab~b GK mvn c~e KvvwbZ Rgv
ivLv nq A_ev ìc c`vb Kiv nq|
172| m`mì weewZ cPvi bv Kwievi Ave`b (Application not to circulate members
statement)|- (1) hw` Kvb Kvvwb ev Ab Kvb msz ewi Ave`bi cwZ Av`vjZ GB gg m nq
h, aviv 169 Gi Aaxb c` AwaKvi Ges D avivwUi Aceenvi Kiv nBqvQ, Zvnv nBj D KvvwbK aviv
170 Gi Aaxb Kvb m`mi weewZ cPvi KiZ nBe bv|
(2) Av`vjZ weewZ cPvii Rb Ave`bKvix m`mMYK, Ave`bi Kvb c bv nBjI, D
Ave`bi Dci KZ Kvvwbi LiPi m~Y ev AvswkK enb Kivi Rb Av`k c`vb KwiZ cvwieb|
173| mfvi Kvivg (Quorum at meetings)|- (1) GK m`m wewk kqvi ev MvivwU viv mxwgZ`vq
Kvvwbi GKRb hvM ewi DcwwZZ mfvi Kvivg nBe|
(2) Abvb Kvvwbi , Bnvi msNwewai weavb mvc, `yBRb hvM ewi DcwwZZ mfvi Kvivg
nBe, hw` bv(K)
D ewqi cZKB Kej GB KviY hvM ew h, wZwb aviv 178 Gi Aaxb Kvvwbi
Kvb mfvq Kvb Kicvikbi cwZwbwaZ Kivi Rb gZv cv nBqvQb Ges Dfq ew GKB
Kicvikbi cwZwbwa; A_ev
(L)
D ewqi cZKB Kej GB KviY hvM ew h, wZwb Kvb mfvi Kvb m`mi
cw wnmve wbhy nBqvQb Ges Dfq ew GKB m`mi cw|
(3) GB avivi Dk c~iYK hvM ew ewjZ wbwjwLZ ewMYK eySvBe, h_vt(K)
Kvvwbi Kvb m`m;
(L)
aviv 178 Gi Aaxb Kvvwbi Kvb mfvq Kvb Kicvikbi cwZwbwaZ Kivi Rb
gZvc` Kvb ew; ev
(M)
Kvb mfvi Kvb m`mi cw wnmve wbhy Kvb ew|

172
(4) Kvvwbi mfv AbywZ nBevi wbavwiZ mgqi cieZx Aa NUvi ga Kvivg MwVZ bv nBj(K) ZvrwYK D mfv gyjZwe nBqv cieZx mvni GKB w`b GKB vb GKB mgq,
ev evW KZK wbavwiZ Ab ZvwiL, mgq I vb AbywZ nBe; ev
(L) mfv, aviv 158 Gi Aaxb Zjex mfv nBj, ZvrwYK evwZj nBj|
(5) gyjZwe mfvi I hw` wbavwiZ mgqi cieZx Aa NUvi ga Kvivg MwVZ bv nq, Zvnv nBj
DcwZ m`mMY viv Kvivg MwVZ nBe|
174| mfvi Pqvigvb (Chairman of meeting)|- (1) h Kvb m`m Kvb mfvq MnxZ Kvvwbi
Kvb wmv viv D mfvi Pqvigvb wbevwPZ nBZ cvwieb|
(2) Pqvigvb K nBZ cvwieb ev cvwieb bv GZ`&msv Kvvwbi msNwewaZ ewYZ Kvb weavb
mvc Dc-aviv (1) Gi weavb KvhKi nBe|
175| n Dvjbi welq Pqvigvbi NvlYv (Declaration by chairman on a show of

hands)|- (1) n Dvjbi wfwZ Kvb mfvq Kvb wmvi Dci Kvb fvU AbywZ nBj, D wmv MnxZ
nIqv ev bv nIqv mK Pqvigvb Kvb NvlYv, D wmvi c ev wec c` fvUi msLv ev AbycvZi
cgvY ewZiKB, D wmv MnxZ nIqv ev bv nIqvi welq P~ov mv wnmve MY nBe|
(2) aviv 197 Gi weavb Abyhvqx Dc-aviv (1) G DwjwLZ Kvb NvlYvi welq Kvb GwU mfvi
KvhweeiYxZ wjwce nBj, cgvY ewZiKB Bnv GZ`&welq P~ov mv wnmve MY nBe|
(3) Kvb wmvi welq AvbyvwbK fvU MnYi Rb Kvb `vex Dvcb Kiv nBj Ges D `vex cieZxZ
cZvnvi Kiv bv nBj, GB avivi weavb KvhKi nBe bv|
176| AvbyvwbK fvU MnY `vex Kivi AwaKvi (Right to demand a poll)|- (1) hw` Kvb Kvvwbi
msNwewai Kvb weavb mvaviY mfvq wbgewYZ welq eZxZ Ab Kvb ck AvbyvwbK fvU MnYi Rb `vexi
AwaKviK ev` Ìqv nq, Zvnv nBj D weavb Aea ewjqv MY nBet(K)
mfvi Pqvigvb wbevPb; ev
(L)
mfvi gyjZex|
(2) hw` Kvb Kvvwbi msNwewaZ h Kvb wmvi ck wbgwjwLZ m`mMY KZK KZ Kvb AvbyvwbK
fvU MnYi `vexK AKvhKi Kiv msv Kvb weavb _vK, Zvnv nBj D weavb Aea ewjqv MY nBet-
173
(K)
D wmvi Dci fvU `vbi AwaKvix Ab~b cuvP Rb m`m KZK; ev
(L)
URvix kqvi wnmve aviY KZ Kvvwbi Kvb kqvii mwnZ mshy Kvb fvUvwaKvi eZxZ,
D wmvi Dci gvU fvU `vbi AwaKvix m`mi Ab~b 10% m`m KZK; ev
(M)
D wmv fvUvwaKvi iwnqvQ Ggb cwikvwaZ kqvi g~jabi Ab~b 10% kqvii aviK
Kvb m`m ev m`mMY KZK|
177| AvbyvwbK fvU (Voting on a poll)|- Kvb Kvvwbi Kvb mvaviY mfvq AvbyvwbK fvU MnYi
, GKvwaK fvU `vbi AwaKvix Kvb m`m KZK fvU c`vbi Zvnvi mKj fvU GKBfve eenvi ev
c`vb Kwievi cqvRb bB |
178| mfvq Kcvikbi cwZwbwaZ (Representation of corporations at meetings)|- (1) GB

AvBb Abyhvqx Kvvwb nDK ev bv nDK, Kvb Kicvikb Aci Kvb Kvvwbi m`m nBj, D Kcvikb Bnvi
cwiPvjKe` ev Ab Kvb MfwYs ewW KZK MnxZ Kvb wmvi gvag Kvb ew ev eweMK D Aci
Kvvwbi Kvb mfvq cwZwbwaZ Kwievi gZv c`vb KwiZ cvwie|
(2) hw` Kcvikb Kej GKRb ewK Dc-aviv (1) Gi Aaxb Kvb gZv c`vb Ki, Zvnv nBj D
Kcvikb D Kvvwbi Kvb GKK m`mic h mKj gZv cqvM KwiZ cvwiZ, D ew mB GKB gZv
Kcvikbi c cqvM Kwievi AwaKvix nBeb|
(3) hw` Kcvikb GKvwaK ewK Dc-aviv (1) Gi Aaxb Kvb gZv c`vb Ki, Zvnv nBj D
Kcvikb D Kvvwbi Kvb GKK m`mic h mKj gZv cqvM KwiZ cvwiZ, D ewMYi h Kn mB
GKB gZv Kcvikbi c cqvM Kwievi AwaKvix nBeb|
(4) h Kcvikb GKvwaK ewK Dc-aviv (1) Gi Aaxb Kvb gZv c`vb Ki, Ges Zvnvì ga
nZ GKvwaK ew Dc-aviv (3) Gi Aaxb Kvb gZv cqvMi `vex Kib, m(K)
hw` Zvnviv GKBfve D gZv cqvMi `vex Kib, Zvnv nBj D gZv mBfveB
cqvM nBqvQ ewjqv MY nBe;
(L)
hw` Zviv GKBfve D gZv cqvMi `vex bv Kib, Zvnv nBj D gZv cqvM nq bvB
ewjqv MY nBe|
174
179| cw wbqvMi AwaKvi (Rightstoappointproxies)|- (1) Kvb Kvvwbi Kvb m`m Kvb
ewK Kvvwbi Kvb mfvq DcwZ, K_v ejv ev fvU c`vb mwKZ mKj ev h Kvb wbw` AwaKvi cqvMi
Rb cw wnmve wbqvM c`vb KwiZ cvwieb|
(2) kqvi g~jab wewk Kvb Kvvwbi , Kvb m`m Kvb mfvi GKvwaK cw wbqvM KwiZ
cvwieb:
Ze kZ _vK h, cZK cw D m`m KZK aviYKZ wewfb kqvii mwnZ mshy AwaKvi cqvMi Rb
wbhy nBeb|
180| mfvi bvwUk AwaKvi m^wjZ weewZ (Notice of meeting to contain statement of
rights)| (1) Kvvwbi AvZ cZK mfvi bvwUk m`mì wbwjwLZ AwaKvii welq RvbvBqv hywmsMZ
ewk (reasonable prominence) m^wjZ GKwU weewZ _vwKe, h_vt(K)
aviv 179 Gi Aaxb Zvnvi AwaKvi, Ges
(L)
Kvvwbi msNwewa viv GKvwaK cw wbqvMi welq c` Ab Kvb weZ AwaKvi|
(2) GB avivi weavbvejx cwZcvjb e_Zv, Kvb mfv ev Bnvi Kvb Kvhavivi eaZvK zY Kwie bv|
(3) Kvb mfvi GB avivi weavbvejx cwZcvwjZ bv nBj, D e_Zvi Rb `vqx Kvvwbi cZK
KgKZv KZK GKwU Aciva msNwUZ nBqvQ ewjqv MY nBe|
(4) Kvb ew GB avivi Aaxb Kvb Aciva `vlx mve nBj, wZwb msw wePvii(summary
conviction) gvag AbwaK -------UvKv A_` `bxq nBeb|
181| cw wbqvM Kvvwbi LiP AvgY (Company-sponsored invitations to appoint

proxies)|- (1) hw` Kvb mfvi Dk Kvvwb KZK Bnvi LiP m`mì wbKU GK ev GKvwaK mywbw`
ewK cw wnmve wbqvMi Rb AvgY Rvbvbv nq, Zvnv nBj Kvvwbi mKj fvUvwaKvix m`mì D
AvgY RvbvBZ nBe|
(2) wbwjwLZ Dc-aviv (1) Gi weavb jsNb nBqvQ ewjqv MY nBe bv, h_vt(K)
Kvb m`mK Zvnvi Abyiva Kvb cw wbqvMi dig ev cw wnmve KvR KwiZ BQzK
eweMi ZvwjKv c`vb Kwij, Ges
(L)
D dig ev ZvwjKv mfvq fvUvwaKvix mKj m`mi Abyiva cvIqv hvBj|

175
(3) Kvb mfvi Dc-aviv (1) Gi weavb jsNb nBj, D jsNbi Rb `vqx Kvvwbi cZK
(4) Kvb ew GB avivi Aaxb Kvb Aciva `vlx mve nBj, wZwb 10,000 (`k nvRvi) UvKv A_`
`bxq nBeb|
182| cw, BZvw` wbqvM bvwUk (Notice required of appointment of proxy etc)|- (1) GB
avivi weavb wbwjwLZ chvR nBe, h_vt(K) cw wbqvM, Ges
(L) eaZv, A_ev Ab Kvb fve cw wbqvMi mwnZ mwKZ Kvb cqvRbxq `wjj c`kb|
(2) hw` Kvvwbi msNwewaZ GB gg Kvb weavb _vK h, wbgewYZ mgqi c~e Dc-aviv (1) G DwjwLZ
cw wbqvM msv Kvb bvwUk ev `wjj Kvvwb ev Ab Kvb ew KZK
cv nBZ nBe, Zvnv nBj D weavb
Aea ewjqv MY nBet(K)
Kvb mfv ev gyjZex mfvi , D mfv ev gyjZex mfv Abyvbi 48 NUv c~e;
(L)
`vexi 48 NUvi AwaK mgqi ci AvbyvwbK fvU MnYi , Dic fvU MnYi mgqi 24
NUv c~e;
(M)
`vexi 48 NUvi Kg mgqi ci AvbyvwbK fvU MnYi , Dic `vexi mgq|
(3) Dc-aviv (2) G DwjwLZ mgqmxgv wnmvei Kvb ei w`bi Kvb Ask wekl MYbv Kiv
hvBebv|
183| mfvi mfvcwZZ (Chairing meetings)|- (1) Kvb cw Kvb mvaviY mfvq MnxZ Kvvwbi
Kvb wmv viv D mfvi Pqvigvb wbevwPZ nBZ cvwieb|
(2) Pqvigvb K nBZ cvwieb ev cvwieb bv GZ`&msv Kvvwbi msNwewaZ ewYZ Kvb weavb
mvc Dc-aviv (1) Gi weavb KvhKi nBe|
176
184| cwi AvbyvwbK fvU MnY `vex Kwievi AwaKvi (Right of proxy to demand a poll)|- (1)
Kvb Kvvwbi Kvb mfvq Kvb welq fvU c`vbi Rb Kvb cw wbqvM Kiv nBj, wZwb D welq Kvb
AvbyvwbK fvU MnYi `vex ev Dic Kvb `vexZ hvM`vb KwiZ cvwieb|
(2) aviv ------ (requirementsforeffectivedemand)Gi weavb cqvMi , Kvb cw KZK

Kvb `vex(K)
AbyQ` (K) Gi Dk c~iYK, m`m KZK Kvb `vex wnmve;
(L)
AbyQ` (L) Gi Dk c~iYK, cw KZK cqvMi Rb Abygvw`Z fvUvwaKvii

cwZwbwaZKvix Kvb m`m KZK Kvb `vex wnmve;
(M)
AbyQ` (M) Gi Dk c~iYK, D AwaKvimg~n mshy iwnqvQ Ggb kqvii aviK m`m
KZK Kvb `vex wnmve;
- MY nBe|
185| cw wnmve `vwqZ cvjbi mgvwi bvwUk (Notice required of termination of proxys
authority)|- (1) GB avivi weavb Kvb ewi cw wnmve `vwqZ cvjbi mgvwi bvwUk, AZtci mgvwi
bvwUk ewjqv AwfwnZ, Gi chvR nBe|
(2) Kvb ewi cw wnmve `vwqZ cvjbi mgvw wbwjwLZ Kvb cfve dwje bv, h_vt(K) Zvnvi Kvb mfvi Kvivg MYbvi Af
y nIqvi ;
(L) Kvb mfvi Pqvigvb wnmve Zvnvi `vwqZ cvjbi eaZvi ; ev
(M) Kvvwb KZK Bnvi Kvb mfv Abyvbi c~e Zvnvi mgvwi bvwUk cv bv nBj, D mfvq
Zvnvi AvbyvwbK fvU MnYi `vexi eaZvi |
(3) Kvb Kvvwb KZK Kvb ewi cw wnmve `vwqZ cvjbi mgvwi bvwUk, h mfvq fvU `vb Kiv
nBe D mfv ev gyjZex mfv Abyvbi c~e, ev `vexi 48 NUvi AwaK mgqi ci Kvb AvbyvwbK fvU MnYi
Dic fvU MnYi mgqi c~e, cv bv nBj, D mgvwi bvwUk, cw wnmve D ewi fvU `vbi
eaZvi Dci Kvb cfve dwje bv|
177
(4) Kvvwbi msNwewai cqvRb ev Abygv`bg Kvb m`m KZK Kvvwb eZxZ Ab Kvb ewK
mgvwi bvwUk c`vb Kiv nBj, Kvvwb KZK Dic Kvb bvwUk cvw msv weavbvejx D m`mi I
chvR nBe|
(5), Dc-aviv (6) Gi weavb mvc, hw` Kvvwbi msNwewaZ GB gg Kvb weavb _vK h, D weavb
wbw` Kvb mgqi c~e Kvb mgvwi bvwUk Kvvwb ev Ab Kvb ew KZK cv nBZ nBe, Zvnv nBj Dc-aviv
(2) Ges (3) Kvvwbi msNwewai D weavb mvc KvhKi nBe|
(6) hw` Kvvwbi msNwewaZ GB gg Kvb weavb _vK h, wbgewYZ mgqi c~e mgvwi bvwUk Kvvwb
ev Ab Kvb ew KZK cv nBZ nBe, Zvnv nBj D weavb Aea ewjqv MY nBet(K)
Kvb mfv ev gyjZex mfvi , D mfv ev gyjZex mfv Abyvbi 48 NUv c~e;
(L)
`vexi 48 NUvi AwaK mgqi ci AvbyvwbK fvU MnYi , Dic fvU MnYi mgqi 24
NUv c~e;
(M)
`vexi 48 NUvi Kg mgqi ci AvbyvwbK fvU MnYi , Dic `vexi mgq|
(7) Dc-aviv (3) Ges (6) G DwjwLZ mgqmxgv wnmvei Kvb ei w`bi Kvb Ask wekl
MYbv Kiv hvBebv|
186| Kvvwbi msNwewa viv c` AwaKZi weZ AwaKvi ndvRZ (Saving for more extensive
rights conferred by articles)|- aviv 179, 180, 181, 182, 183, 184 Ges 185 Gi Kvb wKQzB, D
avivmg~n DwjwLZ AwaKvi nBZ Kvvwbi msNwewa viv AwaKZi weZ AwaKvi c`vbK evwiZ Kwie bv|
187| gyjZex mfvq MnxZ wmv (Resolution passed at adjourned meeting)|- Kvb Kvvwbi
gyjZex mfvq Kvb wmv MnxZ nBj, D wmv, mKj Dk, h ZvwiL cKZc MnxZ nBqvQ D ZvwiLB
MnxZ nBqvQ ewjqv MY nBe, Ges D ZvwiLi c~ei Kvb ZvwiL MnxZ nBqvQ ewjqv MY nBe bv|
178
188| mfvi `wjjvw` BZvw`, BjKUwbK gvag ciY (Sending documents relating to meetings
etc. in electronic form)|- (1) Kvb Kvvwb Kvb mfvi bvwUk Kvb BjKUwbK wVKvbv mieivn Kwij, D
Kvvwb, D bvwUk DwjwLZ Kvb kZ ev mxgveZv mvc, BjKUwbK gvag D mfvi Kvhavivi mwnZ
mwKZ Kvb `wjj ev Z_vw` c` wVKvbvq ciY KwiZ mZ iwnqvQ ewjqv MY nBe|
(2) GB avivq BjKUwbK wVKvbv ewjZ BjKUwbK gvag Kvb `wjj ev Z_ ciY ev MnY Kwievi KvR
eeZ Kvb wVKvbv ev msLvK eySvBe
(2) Kvb Kvvwb KZK(K)
Kvb mfvi welq cwiZ Kvb cw msv Kvb `wjj, ev
(L)
Kvb mfvq Kvb cw wbqvMi AvgYc,
-Kvb BjKUwbK wVKvbv mieivn Kwij, D Kvvwb, D bvwUk DwjwLZ Kvb kZ ev mxgveZv
mvc, BjKUwbK gvag D mfvi cw msv Kvb `wjj ev Z_vw` c` wVKvbvq ciY KwiZ mZ iwnqvQ
ewjqv MY nBe|
(3) Dc-aviv (2) G DwjwLZ cw msv `wjj wbwjwLZ `wjjmg~n Afy _vwKe, h_vt(K)
Kvb mfvi Rb cw wbqvMc;
(L)
eaZv, ev Ab Kvb fve cw wbqvMi mwnZ mwKZ Kvb cqvRbxq `wjj; Ges
(M)
cw wnmve `vwqZ cvjbi mgvwi bvwUk|
(4) GB avivq BjKUwbK wVKvbv ewjZ BjKUwbK gvag Kvb `wjj ev Z_ ciY ev MnY Kwievi
KvR eeZ Kvb wVKvbv ev msLvK eySvBe|
189| wewfb kYxi kqviavixì mfvi Ave`b (Application to class meetings)|- (1) GB
Aavqi weavbvejx, cqvRbxq cwieZbmn, hfve Kvb mvaviY mfvi chvR nq, mBfve Dc-aviv (2) Ges
(3) Gi weavb mvc, Kvb kYxi kqviavixì mfvi I chvR nBe|
(2) Kvb kYxi kqviavixì mfvi , GB Aavqi aviv 158, 159, 160 Ges 161 weavbvejx chvR
nBe bv|
(3) Kvb kYxi kqvii mwnZ mswk AwaKvi cwieZb mwKZ Kvb mfv, AZtci kYxi AwaKvi
cwieZb mwKZ mfv ewjqv AwfwnZ, Gi Dc-aviv (2) G DwjwLZ weavbmg~ni AwZwi aviv 173 Ges 176
Gi weavbvejx chvR nBe bv|
179
(4) Kvb kYxi AwaKvi cwieZb mwKZ mfvi (K)
gyjZex mfv eZxZ Ab Kvb mfvi , URvix kqvi wnmve aviYKZ mswk kYxi Kvb
kqvi eZxZ D kYxi BmyKZ kqvii bvwgK g~ji (nominal value) Ab~b GK
ZZxqvski aviYKvix `yBRb ewi DcwwZZ;
(L)
gyjZex mfvi , mswk kYxi kqviavix GKRb ewi DcwwZZ;
-mfvi Kvivg nBe|

(5) Dc-aviv (4) Gi Dk c~iYK, Kvb ew cwi gvag DcwZ nBj, D cw h mKj kqvii
welq fvUvwaKvi cqvMi Rb gZvcv, wZwb Kejgv D kqvii aviK wnmve MY nBeb|
(6) Kvb kYxi AwaKvi cwieZb mwKZ mfvi mswk kYxi Kvb kqviavix AvbyvwbK fvU
MnYi `vex KwiZ cvwieb|
Kvb kYxi kqvii mwnZ mswk AwaKvi cwieZb mwKZ Kvvwbi msNwewai Kvb weavb
mskvab A_ev D msNwewaZ Dic Kvb weavb mshvRb Kiv nBj, Dnv viv D AwaKvi
cwieZb Kiv nBqvQ ewjqv MY nBe;
(L)
Kvb kYxi kqvii mwnZ mswk AwaKvi cwieZb mwKZ welqi mwnZ D AwaKvi evwZjI
Afy nBe|
190|
wewfb kYxi kqviavixì mfvi Ave`b: kqvi g~jab eZxZ Kvvwbi (Application
to class meetings: companies without a share capital)|- (1) GB Aavqi weavbvejx, miKvi KZK
wbavwiZ wb`kbv Abyhvqx, hfve Kvb mvaviY mfvi chvR nq, mBfve Dc-aviv (2) Ges (3) Gi weavb
mvc, kqvi g~jab eZxZ Kvb Kvvwbi Kvb kYxi m`mì mfvi I chvR nBe|
(2) Kvb kYxi m`mì mfvi , GB Aavqi aviv 158, 159, 160 Ges 161 Gi weavbvejx chvR
nBe bv|
(3) Kvb kYxi m`mì mwnZ mswk AwaKvi cwieZb mwKZ Kvb mfv, AZtci kYxi AwaKvi
cwieZb mwKZ mfv ewjqv AwfwnZ, Gi Dc-aviv (2) G DwjwLZ weavbmg~ni AwZwi aviv 173 Ges 176
Gi weavbvejx chvR nBe bv|
(4) Kvb kYxi AwaKvi cwieZb mwKZ mfvi 180
(K)
gyjZex mfv eZxZ Kvb mfvi , mswk kYxi GBic `yBRb m`mi ewMZ ev cwi
gvag DcwwZZ hvnviv GK D kYxi Ab~b GK ZZxqvsk fvUi AwaKvix;
(L)
gyjZex mfvi , mswk kYxi h Kvb GKRb m`mi ewMZ ev cwi gvag
DcwwZZ;
-mfvi Kvivg nBe|

(5) Kvb kYxi AwaKvi cwieZb mwKZ mfvi ewMZ ev cwi gvag DcwwZ mswk kYxi h
Kvb m`m AvbyvwbK fvU MnYi `vex KwiZ cvwieb|
Kvb kYxi m`mì mwnZ mswk AwaKvi cwieZb mwKZ Kvvwbi msNwewai Kvb weavb
mskvab A_ev D msNwewaZ Dic Kvb weavb mshvRb Kiv nBj, Dnv viv D AwaKvi
cwieZb Kiv nBqvQ ewjqv MY nBe;
(L)
Kvb kYxi m`mì mwnZ mswk AwaKvi cwieZb mwKZ welqi mwnZ D AwaKvi
evwZjI Afy nBe|
191|
cvewjK Kvvwb: evwlK mvaviY mfv (Public companies: annual general meeting).|-
(1) cZK cvewjK Kvvwb Dnvi Abvb mfv QvovI c~eeZx evwlK mfvi ZvwiLi cieZx Kvhwèm nBZ i
Kwiqv (accounting reference date) cZK Qq gvm Ai Bnvi evwlK mvaviY mfv wnmve GKwU mvaviY mfv
Avnevb Kwie|
(2) aviv 392 (alteration of accounting reference date) Gi Aaxb bvwUk c`vbi djkwZZ
Kvb Kvvwb Dc-aviv (1) Gi weavb cwZcvjb e_ nBj, D Kvvwb(K)
bZzb GKvDwUs idvi ZvwiL wbaviY, Ges
(L)
PjwZ GKvDwUs idvi ev c~eeZx GKvDwUs idvii mgqmxgv Kgvbv nBe gg DjL
Kwiqv,
-c` bvwUk c`vbi wZb gvmi ga Bnvi evwlK mvaviY mfv wnmve Kvb mvaviY mfv Abyvb Kwij,
Dc-aviv (1) Gi weavb cwZcvjb KwiqvQ ewjqv MY nBe|
(3) Kvb Kvvwb Dc-aviv (1) Gi weavb cwZcvjb e_ nBj, D e_Zvi Rb `vqx Kvvwbi cZK
181
(4) Kvb ew GB avivi Aaxb Kvb Aciva `vlx mve nBj, msw wePvi wZwb 10,000 (`k nvRvi)
UvKv A_` `bxq nBeb|
192| cvewjK Kvvwb: evwlK mvaviY mfvi bvwUk|- (Publiccompanies:noticeofAGM).(1)

Kvb cvewjK Kvvwbi evwlK mvaviY mfvi bvwUk Bnv DjL KwiZ nBe h, mfvwU GKwU evwlK mvaviY mfv|
(2) Kvb evwlK mvaviY mfvq DcwZ nBevi Ges fvU c`vbi AwaKvix mKj m`m mwZ c`vb Kwij,
aviv 307 (2) ev gZ, Kvvwbi msNwewa Abyhvqx cqvRbxq mgq Acv ^ mgqi bvwUk D evwlK mvaviY
mfv Avnevb Kiv hvBe|
193| ZvwjKvfy bn Ggb cvewjK Kvvwb: evwlK mvaviY mfvi wmv cPvi m`mì gZv|(Unlisted Public companies: members power to require circulation of resolutions for
AGMs). (1) Kvb K GPi ZvwjKvfy bn Ggb Kvb cvewjK Kvvwbi m`mMY, D Kvvwbi wbKU
cieZx evwlK mvaviY mfvi bvwUk cvBevi AwaKvix m`mMYi AbyKj h_vh_fve mfvq Dvcb Kiv nBZ cvi
Ges D mfvq Dvcbi Awfcvq iwnqvQ Ggb Kvb wmvi bvwUk c`vbi Rb Abyiva KwiZ cvwie|
(2) Kvb wmv evwlK mvaviY mfvq h_vh_fve Dvcb Kiv hvBe, hw` bv D wmv(K)
AKvhKi nBe,
(L)
(M)
ZzQ A_ev weiwKi nq|
(3) Kvb Kvvwb Kvb wmvi bvwUk c`vbi Rb, URvix kqvi wnmve aviY KZ Kvvwbi Kvb
kqvii mwnZ mshy Kvb fvUvwaKvi eZxZ, gvU fvU `vbi AwaKvix m`mi Ab~b 5% m`m, hvnvì evwlK
mvaviY mfvq wmvi Dci fvU `vbi AwaKvi iwnqvQ, Gi wbKU nBZ Abyiva cvBj, D wmvi bvwUk
c`vb Kwie|
wjwLZ AvKvi ev BjKUwbK AvKvi nBZ nBe,
(L)
wmvi bvwUkK wPwZ Kwie,

182
(M)
h ew KwiqvQb, Zvnvi viv cgvYxKZ nBZ nBe, Ges
(N)
GZ`&mwKZ evwlK mvaviY mfv Abyvbi Qq mvn c~e, ev hw` ci nq, Zvnv nBj mfvi
bvwUk c`vbi mgq, Kvvwb KZK cv nBZ nBe|
194| ZvwjKvfy bn Ggb cvewjK Kvvwb: evwlK mvaviY mfvi wmv cPvi Kvvwbi `vwqZ|(Unlisted Public companies: companys duty to circulate members resolutions for AGMs) |(1) Kvb Kvvwb aviv 193 Gi Aaxb Kvb wmvi bvwUk evwlK mvaviY mfvi bvwUk cvBevi hvM cZK
m`mi wbKU mfvi bvwUki bvq GKB cwZZ Ges mgq ev ci hZ kxN me, ciY KwiZ nBe|
(2) Dc-aviv (1) Gi weavb aviv 149 Gi weavb mvc KvhKi nBe|
(3) evwlK mvaviY mfvi AvjvP m~PxZ GB avivi weavb Abymvi bvwUk c`vb Kiv nBqvQ GBic Kvb
wmv Afy KwiZ nBe|
(4) hw` Kvb Kvvwb GB avivi weavb cwZcvjb e_ nq, Zvnv nBj D Kvvwb Ges e_Zvi Rb `vqx
Bnvi cZK KgKZv AbwaK 10,000 (`k nvRvi) UvKv A_` `bxq nBeb|
195|
cvewjK Kvvwb: evwlK mvaviY mfvq m`mì wmv cPvii eq|- (Public companies:
expenses of circulating members resolutions for AGM) (1) aviv 194 Gi Aaxb Kvb evwlK mvaviY
mfvi wmv cPvii Rb chv mgq c`vbc~eK Kvb KvvwbK D mfvi c~eeZx A_ ermi kl nBevi c~e
Abyiva Kiv nBj, GZ`&msv Kvvwbi LiP, D wmv cPvii Rb AbyivaKvix m`mK cwikva KwiZ nBe
bv|
(2) Dc-aviv (1) G DwjwLZ eZxZ Ab (K)
aviv 194 Gi Aaxb Kvvwbi LiP, D Kvvwb KZK Ab Kvb fve wbw Kiv bv nBj, D
wmv cPvii Rb AbyivaKvix m`m cwikva Kwieb, Ges
(L)
Kvvwb, c~eB Ab Kvb fve wbw bv Kwij, GB avivi weavb cwZcvjb eva nBe bv, hw`
bv D LiP wgUvbvi Rb cqvRbxq A_ D AbyivaKZ evwlK mvaviY mfv Abyvbi Ab~b Qq
mvn c~e, ev hw` ci nq, Zvnv nBj mfvi bvwUk c`vbi mgq, KvvwbZ Rgv ivLv nq
A_ev ìc c`vb Kiv nq|
183
cg Aavq
AvbyvwbK fvUi djvdj IqemvBU cKvk
(Websitepublicationofpollresults)
196| AvbyvwbK fvUi djvdj IqemvBU cKvk (Results of poll to be made available on
website)|-(1) Kvb ZvwjKvfz Kvvwbi Kvb mvaviY mfvq Kvb AvbyvwbK fvU MnY Kiv nBj, D
KvvwbK wbewYZ Z_mg~n IqemvBU cKvk KwiZ nBe, h_v:(K)
mfvi ZvwiL;
(L)
wmvi g~j Ask ev gZ, fvUi welqei weeiY;
(M)
c c` fvUi msLv; Ges
(N)
wec c` fvUi msLv|
(2) Kvb Kvvwb GB avivi weavb cwZcvjb e_ nBj, Bnvi cZK KgKZv Aciva msNUb KwiqvQb
ewjqv MY nBe|
(3) Dc-aviv (2) Gi Aaxb Kvb ew `vlx mve nBj, wZwb AbwaK 100000 (GK j) UvKv A_`
`Yxq nBeb|
(4) GB avivi weavb cwZcvjb e_Zv wbewYZ Kvhavivi eaZvK zY Kwie bv, h_v:(K)
AvbyvwbK fvU MnY; ev
(L)
AvbyvwbK fvU MnYi gvag MnxZ ev mZ Kvb wmv ev Ab Kvb Kvh|
197| wmv Ges mfvi iKW, BZvw` (Recordsofresolutionsandmeetingsetc)|- (1) cZK

Kvvwb wbwjwLZ iKWmg~n msiY Kwie, h_vt(K)
mvaviY mfv eZxZ Abvb mfvq m`mMY KZK MnxZ mKj wmvi Kwc;
(L)
mvaviY mfvi mKj Kvhavivi KvhweeiYx;
(M)
aviv 199 Gi weavb Abymvi GKgv m`m KZK MnxZ wmvi weeiY|
184
(2) wmv cve, mfv ev wmvi iKW MnxZ ev gZ, Abyvbi ZvwiL nBZ Ab~b 10 (`k) ermi
ch msiY KwiZ nBe|
(3) Kvb Kvvwb GB avivi weavbvejx cwZcvjb e_ nBj, e_Zvi Rb `vqx Bnvi cZK KgKZv,
GKwU Aciva msNUb KwiqvQb ewjqv MY nBe|
(4) GB avivi weavb Abyhvqx Kvb ew `vlx mve nBj, wZwb msw wePvii wfwZ AbwaK 10000
(`k nvRvi) UvKv A_` `Yxq nBeb Ges, Dic e_Zv AevnZ _vwKj, cZK w`bi Rb AbwaK 100
(GKkZ) UvKv A_` `Yxq nBeb|
198| wmvi mv wnmve iKW (Records as evidence of resolutions etc)|- (1) GB avivi
weavb aviv 197 Gi weavb Abyhvqx msiwZ iKWi chvR nBe|
(2) mvaviY mfv eZxZ Ab Kvb mfvq MnxZ Kvb wmvi iKW Kvvwbi Kvb cwiPvjK ev mwPe
KZK ^vwiZ nBj, D iKW D wmv MnYi mv ewjqv MY nBe|
(3) wecixZ Kvb wKQy cgvwYZ bv nBj, Kvb cvBfU Kvvwbi Kvb wjwLZ wmvi iKW, D wmv
MnYi welq GB AvBbi Pvwn`vmg~n cwZcvwjZ nBqvQ ewjqv MY nBe|
(4) Kvb mvaviY mfvi KvhweeiYx D mfvi mfvcwZ ev AeewnZ cieZx mfvcwZ KZK ^vwiZ ewjqv
weewPZ nBj, Dnv c_gv mfvi Kvhavivi mv nBe|
(5) wecixZ cgvwYZ bv nBj, Kvvwbi Kvb mvaviY mfvi KvhweeiYx cYxZ nBj(K)
D mfv h_vixwZ AvZ Ges AbywZ nBqvQ ewjqv MY nBe;
(L)
D mfvi mKj Kvhaviv h_vh_fve AbywZ nBqvQ ewjqv MY nBe; Ges
(M)
D mfvq c` mKj wbqvM ea ewjqv MY nBe|
199| GKgv m`m (solemember) KZK MnxZ wmvi iKW (Recordsofdecisionsbysole

member)|- (1) GB avivi weavb GKgv m`m wewk kqvi ev MvivwU viv mxwgZ`vq Kvb Kvvwbi
chvR nBe|
(2) hw` GKgv m`m GBic Kvb wmv MnY Kwiqv _vKb, hvnv-
185
(K)
mvaviY mfvq Kvvwb KZK MnY Kiv hvBZ cvi, Ges
(L)
GBic KvhKi nBe hb, D wmv mvaviY mfvq Kvvwb KZK mwZ c`vb Kiv
nBqvQ,
-Zvnv nBj wZwb, wjwLZ wmvi gvag MnxZ bv nBj, D wmvi weeiY KvvwbK c`vb Kwieb|
(3) Kvb ew GB avivi weavb cwZcvjb e_ nBj, wZwb Aciva msNUb KwiqvQb ewjqv MY nBe|
(cuvP nvRvi) UvKv A_` `Yxq nBeb|
(5) GB avivi Kvb weavb cwZcvjb e_Zv, Dc-aviv (2) G DwjwLZ Kvb wmvi eaZvK zY Kwie
bv|
200| wmv Ges mfvi iKW cwi`kb (Inspection of records of resolutions and
meetings)|- (1) aviv ------ (recordsofresolutions,etc) G DwjwLZ c~eeZx 10 (`k) ermii iKWmg~n
Kvvwbi wbewZ Kvhvjq ev Kvvwb Bnvi eemv cwiPvjbv Kwiqv _vK GBic Ab h Kvb vb cwi`kbi
Rb ivwLe|
(2) iKWmg~n mKj mgqi Rb Kvvwbi wbewZ Kvhvjq ivLv bv nBj, Kvvwb wbwjwLZ welq
mK iwRviK bvwUk c`vb Kwieb, h_vt(K)
cwi`kbi Rb iKWmg~n ivLvi vb; Ges
(L)
D vbi Kvb cwieZb|
(3) webv LiP Kvvwbi h Kvb m`mi cwi`kbi Rb D iKWmg~n Dy ivwLZ nBe|
(4) wbavwiZ wd c`vb mvc Kvvwbi h Kvb m`m h Kvb iKWi Abywjwc cvBevi Rb KvvwbK
Abyiva KwiZ cvwieb|
(5) Kvb Kvvwb 14 (P) w`bi ga Dc-aviv (2) Gi weavb cwZcvjb e_ nBj, ev Dc-aviv (3)
Gi weavb Abyhvqx cwi`kb KwiZ w`Z A^xKvi Kwij ev Dc-aviv (4) Gi weavb Abyhvqx Abywjwc mieivn bv
Kwij, e_Zvi Rb `vqx Kvvwbi cZK KgKZ GKwU Aciva msNUb KwiqvQb ewjqv MY nBe|
186
(`k nvRvi) UvKv A_` `Yxq nBeb, Ges D e_Zv ev Aciva AevnZ _vwKj, cwZw`bi e_Zvi Rb AbwaK
100 (GKkZ) UvKv A_` `Yxq nBeb|
(7) Kvb Kvvwb Dc-aviv (3) Gi weavb Abyhvqx cwi`kb KwiZ w`Z A^xKvi Kwij ev Dc-aviv (4) Gi
weavb Abyhvqx Abywjwc mieivn bv Kwij, Av`vjZ, Av`k viv, iKWmg~n Awej cwi`kb KwiZ Ìqvi Rb
KvvwbK eva KwiZ cvwie ev h ew D Abywjwc cvBevi Rb Abyiva KwiqvQb Zvnvi wbKU Dnv mieivn
Kwievi Rb wb`k c`vb KwiZ cvwie|
201| wewfb kYxi m`mì wmv Ges mfvi iKW (Recordsofresolutionsandmeetingsof

classofmembers)|- GB Aavqi weavbvejx, cqvRbxq cwieZbmn, hfve mvaviYfve m`mì Kvb wmv
Ges mvaviY mfvi chvR nq, mBfve Kvb kYxi kqviavix Ges kqvi g~jab eZxZ Kvvwbi ,
Kvb kYxi m`mì wmv Ges mfvi I chvR nBe|
202| c~Y w`b Abyhvqx bvwUk, BZvwì mgqKvj MYbv (Computationofperiodsofnoticeetc:

clear day rule)|-(1) GB avivi weavb aviv 149, 162, 167, 169 Ges 193 Gi weavbvejxi Dk c~iYK
chvR nBe|
(2) Dc-aviv (1) G DwjwLZ weavbmg~n bvwUki Kvb mgqKvj, ev Kvb mfvi c~ei Kvb mgqKvj, hvnvi
c~e Kvb Abyiva cv ev A_ RgvKZ ev ì c` nBZ nBe, msv Kvb eivZi DjL _vwKj, D mgqKvj
ewjZ wbwjwLZ w`bwj eZxZ, mywbw`KZ Kvb mgqmxgvK eySvBe, h_v:(K)
mfvi w`b, Ges
(L)
bvwUk c`vb, Abyiva cvw ev A_ Rgv ev ì c`vbi w`b|
Ask-10
g~jab kqvi Ges wWevi
( SharecapitalandDebentures)
187
203| kqvi g~jabi cKvif` (Types of share capital)|-kqvi viv mxwgZ`vq Kvvwbi kqvi
g~jab `yB fvM wef nBe, h_v:(K) BKzBwU kqvi g~jab(A) fvUvwaKvimn; ev
(Av) wewfb aibi AwaKvi hgb: jfvsk cvIqvi, fvU c`vbi ev wewa viv wbavwiZ Ab h
Kvb AwaKvimn;
(L)
AMvwaKvi kqvi g~jab:

Ze kZ _vK h, GB AvBb ceZbi c~e h mKj AMvwaKvi kqvinvvi Kvvwbi
Aejywi cwqvq AskMnY Kwievi AwaKvix, GB AvBbi Kvb wKQzB Zvnvì D AwaKviK
zY Kwie bv|
BKzBwU kqvi g~jab A_ kqvi viv mxwgZ`vq Kvb Kvvwbi , AMvwaKvi

kqvi g~jab eZxZ Ab mKj cKvii kqvi g~jab;
(L)
AMvwaKvi kqvi g~jab A_ kqvi viv mxwgZ`vq Kvb Kvvwbi , Kvvwbi

BmyKZ kqvi g~jabi GBic Ask, hvnv wbwjwLZ welq msv Kvb AMvwaKvi enb
Ki ev KwiZ, h_vt(A) AvqKi gy ev AvqKi c`vb mvc, wbw` ev wbw` nvi MYbvKZ cwigvYi
jfvsk cwikva; Ges
(Av) Kvvwbi msNviK ev msNwewaZ wbw`KZ ev wbw` nvi MYbvKZ cwigvYi
wcwgqvg cwikva Kvb AMvwaKvi _vKzK ev bv _vKzK, Kvvwbi Aejyw ev g~jab
diZ c`vbi , cwikvwaZ ev cwikvwaZ ewjqv MY kqvi g~jabi A_
diZ c`vb;
(M)
wbewYZ h Kvb ev Dfq AwaKvi _vKv mZI, g~jab ewjZ AMvwaKvi g~jabK
eySvBe, h_v:(A) jfvski welq, `dv (L) Gi Dc-`dv (A)-Z DwjwLZ A_i AMvwaKvii
AwZwi, Dcwi-DwjwLZ AMvwaKvi bB Ggb g~jab m~Y ev mxwgZfve
AskMnYi AwaKvi;
188
(Av) g~jabi welq, Kvvwbi AejywZ `dv (L) Gi Dc-`dv (Av)-Z DwjwLZ A_
cwikvai AMvwaKvii AwZwi, m~Y g~jab cybtcwikvwaZ nBevi ci Aewk
D AMvwaKvi bB Ggb g~jab m~Y ev mxwgZfve AskMnYi AwaKvi|
204| kqvi Ges wWevii cKwZ(Natureofsharesordebentures)|-Kvvwbi Kvb m`mi

kqvi ev wWevi ev Ab Kvb ^v_ Avei mw wnmve MY nBe, Ges Dnv Kvvwbi msNwewa viv wbavwiZ
cwZZ nvihvM nBe|
205| kqvii msLv(Numberofshares)|- kqvi g~jab wewk Kvb Kvvwbi cwZwU kqvi Bnvi
^vZm~PK msLv viv c_K KwiZ nBe:
Ze kZ _vK h, Kvb wWcwRUix iKW wnZMvnx ^Zi aviK wnmve Afy Kvb ew KZK aviYKZ
Kvb kqvii GB avivi Kvb wKQzB chvR nBe bv|
206| kqvi mvwUwdKU (Certificate of shares)|- (1) Kvb m`mi kqvi Kvvwbi mvaviY
mxjgvnihy mvwUwdKU ewYZ _vwKj, cv_wgKfve D mvwUwdKUB DnvZ ewYZ kqvi gvwjKvbvi mv enb
Kwie|
(2) Kvvwb KZK Kvb kqvii bKj mvwUwdKU Bmy Kiv hvBe, hw` g~j mvwUwdKU(K)
nvivBqv ev asm nBqv hvq; ev
(L)
weKZ, b ev wQuwWqv hvq Ges Kvvwbi wbKU mgcb Kiv nBqv _vK|
(3) Kvb Kvvwbi msNwewaZ hvnv wKQzB _vKzK bv Kb, Kvb kqvi mvwUwdKU ev Bnvi bKj mvwUwdKU
Bmy Kwievi cwZ, D mvwUwdKUi dig, m`m-iwRvi Z_ Afyw Ges Abvb welq wbavwiZ wbqg Abyhvqx
nBe|
(4) wWcwRUix AvKvi Kvb kqvi aviY Kiv nBj, cv_wgKfve D wWcwRUix iKWB wnZMvnx gvwjKvbvi
^Zi mv enb Kwie|
(5) hw` Kvb Kvvwb cZviYvi Awfcvq Kvb bKj kqvi mvwUwdKU Bmy Kwiqv _vK, Zvnv nBj D
Kvvwb D bKj mvwUwdKU DwjwLZ kqvii AwfwnZ g~ji Ab~b cuvP Y nBZ AbwaK `k Y ch ev 10
(`k) KvwU UvKv, hvnv AwaKZi nq mB cwigvY A_` `Yxq nBe Ges e_Zvi Rb `vqx Kvvwbi cZK
KgKZvi wei aviv 394 Gi Aaxb kvwg~jK eev MnY Kiv hvBe|
189
(6) wWcwRUix AvBb, 1999 Gi Aaxb Kvb `vqK zb bv Kwiqv, Kvb wWcwRUix ev wWcwRUixZ
AskMnYKvix, Kvb ewK cZviYv Kwievi Dk, kqvi nvi Kwij, Zvnvi wei aviv 394 Gi Aaxb
kvwg~jK eev MnY Kiv hvBe|
207| fvU c`vbi AwaKvi(Votingrights)|- (1) aviv 203 Ges 210(2) Gi weavb mvc, kqvi
viv mxwgZ`vq Kvb Kvvwbi BKzBwU kqvi g~jab avix cZK m`mi(K)
D Kvvwbi myL DcvwcZ cwZwU wmvi Dci fvU c`vbi AwaKvi _vwKe; Ges
(L)
Kvvwbi cwikvwaZ BKzBwU kqvi g~jab Zvnvi kqvii AbycvZ AvbyvwbK fvUi
Dci Zvnvi fvU c`vbi AwaKvi _vwKe|
(2) kqvi viv mxwgZ`vq Kvb Kvvwbi AMvwaKvi kqvi g~jab avix cZK m`mi, Dic g~jabi
welq, D Kvvwbi myL DcvwcZ, Zvnvi AMvwaKvi kqvii mwnZ mshy AwaKvimg~ni Dci mivmwi cfve
dwje GBic Kvb wmv, Ges Kvvwbi Aejyw ev Bnvi BKzBwU ev AMvwaKvi kqvi g~jab diZ c`vb ev
nvmKiY msv Kvb wmvi Dci fvU c`vbi AwaKvi _vwKe Ges Kvvwbi cwikvwaZ AMvwaKvi kqvi
g~jab Zvnvi kqvii AbycvZ AvbyvwbK fvUi Dci Zvnvi fvU c`vbi AwaKvi _vwKet
Ze kZ _vK h, cwikvwaZ BKzBwU kqvi g~jab h AbycvZ cwikvwaZ AMvwaKvi kqvi g~jab aviY
Ki, mB GKB AbycvZ AMvwaKvi kqvinvviMYi fvUvwaKvii BKzBwU kqvinvviMYi fvUvwaKvi
_vwKet
AviI kZ _vK h, hw` Kvb kYxi AMvwaKvi kqvinvviMYK `yB ermi ev ZZvwaK mgqi Rb
jfvsk c`vb Kiv bv nq, Zvnv nBj D kYxi AMvwaKvi kqvinvviMYi D Kvvwbi myL DcvwcZ mKj
wmvi Dci fvU c`vbi AwaKvi _vwKe|
208| wewfb kYxi kqvinvviMYi AwaKvi (Variation of shareholders' rights)|- (1) Kvb
Kvvwbi kqvi-g~jabK wewfb kYxi kqvi wef Kiv nBj Abyicfve wef Kvb kYxi kqvii mwnZ
m AwaKvimg~n, D kYxi BmyKZ kqvii Ab~b wZb-PZz_vsk kqvi nvviMYi wjwLZ mwZg ev
Zvnvì GKwU c_K mfvq MnxZ wekl wmv viv, cwieZb Kiv hvBe, hw`(K)
D Kvvwbi msNviK I msNwewaZ Dic cwieZb msv Kvb weavb _vK; ev
(L)
Kvvwbi msNviK ev msNwewaZ Dic cwieZb msv Kvb weavb bv _vwKjI, D

kYxi kqvi Bmyi kZ viv Dic cwieZb wbwl Kiv bv nqt
190
Ze kZ _vK h, GK kYxi kqvi nvviMYi AwaKvi cwieZbi hw` Ab h Kvb kYxi kqvi
nvviMYi AwaKvi wZM nBqv _vK, Zvnv nBj GB avivi weavb KvhKi KwiZ nBj D kYxi kqvii kqvi
nvviMYi Ab~b wZb-PZz_vsk m`mi mwZI MnY KwiZ nBe|
(2) hw` D kYxi BmyKZ gvU kqvii Ab~b kZKiv `k fvM kqvii kqvi nvviMY, Dc-aviv (1) G
DwjwLZ D cwieZb mwZ c`vb bv Kib ev D cwieZbi Rb wekl wmvi c fvU c`vb bv Kib, Zvnv
nBj, Zvnviv D cwieZb evwZji Rb Av`vjZ Ave`b KwiZ cvwieb, Ges GBic Kvb Ave`b Kiv nBj
Av`vjZ KZK Abygvw`Z bv nIqv ch D cwieZb KvhKi nBe bvt
Ze kZ _vK h, mwZ `vbi ZvwiL ev gZ, wmv MnYi ZvwiL nBZ 21 (GKzk) w`bi ga GB
avivi Aaxb Kvb Ave`b ck KwiZ nBe Ges Ave`b Kwievi AwaKvix kqvinvviMY KZK GZ`yk
wjwLZfve wbhy nBj Zvnvì ga Abyic GK ev GKvwaK ew mKji c Ave`b ck KwiZ cvwieb|
(3) Dc-aviv (2) Gi Aaxb Kvb Ave`bi Dci Av`vjZi wmv kqvinvviì Rb evaKi nBe|
(4) Kvvwb, Av`vjZi Av`k cvwi 30 (wk) w`bi ga, D Av`ki GKwU Abywjwc iwRvii
wbKU ciY Kwie|
(5) Kvb Kvvwb GB avivi weavbvejx cwZcvjb e_ nBj, D Kvvwb Ab~b 25 (cuwPk) nvRvi UvKv
nBZ AbwaK 5 (cuvP) j UvKv ch A_` `Yxq nBe, Ges D e_Zvi Rb `vqx Kvvwbi cZK KgKZv
AbwaK 6 (Qq) gvm ch Kviv` ev Ab~b 25 (cuwPk) nvRvi UvKv nBZ AbwaK 5 (cuvP) j UvKv ch A_` ev
Dfq ` `Yxq nBeb|
209| GKB kYxi kqvii Dci mg wfwZ A_ Zje Kiv (Callsonsharesofsameclasstobe
madeonuniformbasis)|- hw` AwZwi kqvi g~jabi Rb Kvb kYxi kqvii Dci Kvb A_ Zje Kiv
nq, Zvnv nBj D kYxi mKj kqvii Dci mg wfwZ A_ Zje KwiZ nBe|
evLv|-GB avivi Dk c~iYK, GKB bvwgK g~ji (nominalvalue) kqvii Dci wfb wfb cwigvY
A_ cwikvwaZ nBj, D kqvimg~n GKB kYxfz kqvii Afy nBe bv|
210| Zje Kiv bv nBjI Kvvwb KZK AcwikvwaZ kqvi g~jab MnY (Company to accept
unpaid share capital, although not called up)|-(1) Kvb Kvvwb KZK Kvb kqvii AcwikvwaZ
g~ji Kvb Aski Rb Zje Kiv bv nBjI, D Kvvwb, Bnvi msNwewa viv Abygvw`Z nBqv _vwKj, Kvb m`m
KZK aviYKZ Kvb kqvii AcwikvwaZ g~ji m~Y ev AvswkK MnY KwiZ cvwie|
191
(2) kqvi viv mxwgZ`vq Kvb Kvvwbi Kvb m`m KZK Dc-aviv (1) Gi Aaxb g~j cwikva Kiv
nBjI Kvvwb KZK D g~j Zvnvi wbKU nBZ Zje bv Kiv ch wZwb Kvb cKvi fvUvwaKvi cqvMi AwaKvix
nBeb bv|
211| cwikvwaZ g~ji AbycvZ jfvsk c`vb (Paymentofdividendinproportiontoamount
paid up)|- Kvb Kvvwb, Bnvi msNwewa viv Abygvw`Z nBqv _vwKj, cZK kqvii wecixZ cwikvwaZ
g~jabi AbycvZ, jfvsk c`vb KwiZ cvwie|
212|kqvi Bmyi Dci cv wcwgqvgi cqvM (Applicationofpremiumsreceivedonissueof
shares)|-(1) bM` nDK ev Ab fve nDK, Kvb Kvvwb wcwgqvg Dnvi kqvi Bmy Kwij, D Kvvwb D
kqvimg~ni Dci cv mKj wcwgqvgi megvU g~jgvbi mgvb A_ wmwKDwiwU-wcwgqvg wnmve bvgi GKwU wnmve
vbvwiZ Kwie; Ges Kvvwbi kqvi g~jab nvm msv GB AvBbi weavbvejx, GB avivi weavb mvc, GBic
chvR nBe hb Kvvwbi wmwKDwiwU wcwgqvg wnmve Kvvwbi cwikvwaZ kqvi g~jabi wnmve|
(2) Dc-aviv (1) G hvnv wKQzB _vKzK bv Kb, Kvvwb Bnvi wmwKDwiwU wcwgqvg wnmvei A_ wbewYZ
Dk eenvi KwiZ cvwie, h_v:(K)
Kvvwbi h mKj ABmyKZ kqvi Kvvwbi m`mMYK c~Y-cwikvwaZ evbvm kqvi

wnmve Bmy Kiv nBe mB mKj kqvii g~j cwikva Kiv;
192
(L)
Kvvwbi cviwK eqmg~n Aejvcb Kiv;
(M)
Kvvwbi h Kvb kqvi ev wWevi Bmyi Dci KZ eq, c` Kwgkb ev gyixKZ evUv
Aejvcb Kiv;
(N)
Kvvwbi Kvb AMvwaKvi kqvi ev Kvb wWevi cybivi Kivi Rb c` wcwgqvgi

A_i eev Kiv;
(O)
aviv 226 Gi Aaxb Kvvwbi wbR^ kqvi ev Abvb wmwKDwiwU q Kiv|
(3) Dc-aviv (1) I (2) G hvnv wKQzB _vKzK bv Kb, wbavwiZ kYxi Kvb Kvvwbi Avw_K weeiYxZ aviv
330 Gi Aaxb D kYxi Kvvwbi Rb wbavwiZ wnmvei gvb AbymZ nBj, Bnvi wmwKDwiwU wcwgqvg wnmvei A_
wbewYZ Dk eenvi KwiZ cvwie, h_v:(K)
Kvvwbi h mKj ABmyKZ BKzBwU kqvi Kvvwbi m`mMYK c~Y-cwikvwaZ evbvm

kqvi wnmve Bmy Kiv nBe mB mKj kqvii g~j cwikva Kiv;
(L)
Kvvwbi h Kvb BKzBwU kqvi Bmyi Dci KZ eq, c` Kwgkb ev gyixKZ evv
Aejvcb Kiv;
(M)
aviv 226 Gi Aaxb Kvvwbi wbR^ kqvi ev Abvb wmwKDwiwU q Kiv|
213| evv w`qv kqvi Bmyi evav-wbla (Prohibitionofissueofsharesatdiscount)|- (1)

aviv 214 Gi weavb eZxZ, Kvb Kvvwb evv w`qv kqvi Bmy Kwie bv|
(2) Kvb Kvvwb KZK evv w`qv BmyKZ kqvi evwZj ewjqv MY nBe|
(3) Kvb Kvvwb GB avivi Kvb weavb jsNb Kwij, D Kvvwb Ab~b 1 (GK) j UvKv nBZ AbwaK
5 (cuvP) j UvKv ch A_` `Yxq nBe, Ges D jsNbi Rb `vqx Kvvwbi cZK KgKZv AbwaK 6 (Qq)
gvm ch Kviv` ev Ab~b 1 (GK) j UvKv nBZ AbwaK 5 (cuvP) j UvKv ch A_` ev Dfq ` `Yxq
nBeb|
214| cYîc kqvi Bmy Kiv (Issueofsweatequityshares) |-(1) aviv ------ (prohibitionof
issueofsharesatadiscount) G hvnv wKQzB _vKzK bv Kb, Kvb Kvvwb BwZc~e Kvb kYxi kqvi Bmy
Kwiqv _vwKj, D Kvvwb, wbewYZ kZmg~n c~iY mvc, cYîc D kYxi kqvi Bmy KwiZ cvwie, h_v:(K)
D kqvi Bmy Kvvwbi wekl wmvej MnxZ nBZ nBe;

193
(L)
D wmv, kqvii msLv, eZgvb evRvi ì, cY, hw` _vK, Ges Kvb& kYxi cwiPvjK Ges
KgPvixì Rb D BKzBwU kqvi Bmy Kiv nBe, Bnv wbw` _vwKZ nBe;
(M)
Kvvwb h ZvwiL nBZ Bnvi Kvhvejx Avi Kwievi AwaKvix mB ZvwiL nBZ Ab~b 1 (GK)
ermiKvj AwZevwnZ nBZ nBe;
(N)
Kvvwbi BKzBwU kqvi, Kvb ^xKZ K GKP ZvwjKvfz nBj, wmwKDwiwUR G GKP
Kwgkb KZK GZ`yk cYxZ cweavb Abyhvqx Ges ZvwjKvfz bv nBj, wewa viv wbavwiZ
cwZZ cYîc kqvi Bmy KwiZ nBe|
(2) BKzBwU kqvii chvR AwaKvi, mxgveZv, cwZeKZv I weavbvejx, GB avivi Aaxb BmyKZ
cYîc kqvii I chvR nBe Ges D kqvinvviMY, Abvb BKzBwU kqvinvviYi bvq GKB ghv`v
cvBe|
215| cybivihvM AMvwaKvi kqvi BmyKiY (Issueandredemptionofpreferenceshares)|(1) GB AvBb KvhKi nBevi ci, kqvi viv mxwgZ`vq Kvb Kvvwb cybivihvM bn, Ggb Kvb AMvwaKvi
kqvi Bmy KwiZ cvwie bv|
(2) kqvi viv mxwgZ`vq Kvb Kvvwb, Bnvi msNwewa KZK Abygvw`Z nBqv _vwKj, wbavwiZ kZvejx
mvc, GBic AMvwaKvi kqvi Bmy KwiZ cvwie, hvnv Bmyi ZvwiL nBZ AbwaK 20 (wek) ermii ga
cybivihvMt
Ze kZ _vK h, Kvb Kvvwb, AeKvVvgvMZ cKi Rb, AMvwaKvi kqvinvviMYi BQvbyhvqx
evwlK wfwZ wbavwiZ kZKiv nvi kqvi cybivi mvc, 20 (wek) ermii AwaK mgqi RbI AMvwaKvi
kqvi Bmy Kiv hvBet
AviI kZ _vK h,
(K)
jfvsk wnmve c`vbhvM Kvvwbi gybvdv ev D kqvi cybivii Dk b~Zb BmyKZ kqvi
eve` cv A_ eZxZ, Ab Kvb A_ nBZ D kqvii g~j cybivi Kiv hvBe bv;
(L)
c~Y cwikvwaZ bv nBj, Kvb kqvi cybivi Kiv hvBe bv;
(M)
h Kvb kqvi cybivii Rb Dnvi g~j Kvvwbi gybvdv j A_ nBZ cwikvai cve
Kiv nBqv _vK, m Kvvwbi gybvdvi h Ask jfvsk wnmve eUbhvM wQj Zvnv nBZ D
cwikvwaZ A_i mgcwigvY A_ g~jab Dvi gRy` wnmve bvg AwfwnZ GKwU wnmve vbvi
194
KwiZ nBe Ges D Znweji Kvvwbi kqvi g~jab nvm mwKZ GB AvBbi Abvb
weavbvejx, GB avivi weavb mvc, GBic chvR nBe hb g~jab Dvi gRy` wnmve Kvvwbi
cwikvwaZ kqvi g~jab; Ges
(N) (A) wbavwiZ kYxi Kvb Kvvwbi Avw_K weeiYxZ aviv 330 Gi Aaxb D kYxi Kvvwbi Rb
wbavwiZ wnmvei gvb AbymZ nBj, D kYxi Kvb Kvvwbi Kvb kqvi cybivii Rb
cwikvwaZ A_i Dci c`q wcwgqvg, hw` _vK, D kqvi cybivii c~e Kvvwbi gybvdv
nBZ c`vb KwiZ nBet
Ze kZ _vK h, GB AvBb KvhKi nBevi c~e ev ci D kYxi Kvb Kvvwb KZK
Kvb AMvwaKvi kqvi cybivii Rb cwikvwaZ A_i Dci c`q wcwgqvg, hw` _vK, D kqvi
cybivii c~e Kvvwbi gybvdv ev Kvvwbi wmwKDwiwU wcwgqvg wnmve nBZ c`vb KwiZ nBe;
(Av) Dc-`dv (A) G DwjwLZ wcwgqvg eZxZ, Kvb kqvi cybivii Rb cwikvwaZ A_i Dci
c`q Ab Kvb wcwgqvg, hw` _vK, D kqvi cybivii c~e Kvvwbi gybvdv ev Kvvwbi
wmwKDwiwU wcwgqvg wnmve nBZ c`vb KwiZ nBe|
(3) Kvb Kvvwb Bmyi kZvbymvi Kvb AMvwaKvi kqvi cybivi ev D kqvii Dci jfvsk c`vbi
chvq bv _vwKj, AZtci D kqvi AcybiviKZ AMvwaKvi kqvi ewjqv DwjwLZ, D Kvvwb D AMvwaKvi
kqvii aviKMYi wZb-PZz_vski mwZ Ges ZrKZK GZ`yk `vwLjKZ Kvb Ave`bi wfwZ Av`vjZi
Abygv`b MnY Kwiqv, AcybiviKZ AMvwaKvi kqvii Dci c`q jfvskmn, Dnvi eKqv g~ji mgcwigvY
g~ji AwZwi cybivihvM AMvwaKvi kqvi Bmy KwiZ cvwie, Ges D AwZwi cybivihvM AMvwaKvi
kqvi Bmy Kiv nBj, Bnv AbywgZ nBe h, AcybiviKZ AMvwaKvi kqvimg~n cybivi Kiv nBqvQ:
Ze kZ _vK h, GB Dc-avivi Aaxb Abygv`b c`vbi mgq, Av`vjZ GZ`&msM, AwZwi
cybivihvM AMvwaKvi kqvi Bmy Kwievi mwZ c`vb Kib bvB, Ggb ew KZK
aviYKZ AMvwaKvi
kqvi cybivii Av`k c`vb Kwie|
evLv|- m`n `~ixKiYv_, GB gg NvlYv Kiv nBZQ h, GB avivi Aaxb AwZwi cybivihvM
AMvwaKvi kqvi Bmy ev AMvwaKvi kqvi cybivi, Kvvwbi kqvi g~jabi Kvb ew ev gZ, nvmKiY ewjqv
MY nBe bv|
(4) GB avivi Abvb weavb hvnv wKQzB _vKzK bv Kb, Kvb Kvvwb Bnvi g~jab Dvi gRy` wnmvei A_
D Kvvwbi h mKj ABmyKZ kqvi Kvvwbi m`mMYK c~Y-cwikvwaZ evbvm kqvi wnmve Bmy Kiv nBe
mB mKj kqvii g~j cwikva Kwievi Rb eenvi KwiZ cvwie|
195
evLv|- Dc-aviv (2) Gi Dk c~iYK, AeKvVvgvMZ cK A_ AvqKi Aav`k, 1984 Z ewYZ

AeKvVvgvMZ cK|
216| wmwKDwiwU nvi Ges ciY (Transfer and transmission of securities)|- (1) wbavwiZ
dig Kvb mwVK nvi `wjj Dchy v jvMvBqv, nviKvix Ges nviMnxZv KZK ev Zvnvì c ZvwiL
DjL c~eK mv`b Kwiqv Ges nviMnxZvi bvg, wVKvbv Ges ckv, hw` _vK, DjL Kwiqv, mswk wmwKDwiwUi
mvwUwdKU, ev GBic Kvb mvwUwdKU bv _vwKj, wmwKDwiwU eUb c mn, D nvi `wjj, mv`bi ZvwiL
nBZ 60 (lvU) w`bi ga Kvvwbi wbKU ciY Kiv bv nBj, Kvb Kvvwb, Kvb wWcwRUixi iKW wnZMvnx
^Zi aviK wnmve Afy ewì gaKvi nvi eZxZ, Kvvwbi wmwKDwiwU ev kqvi g~jab wenxb Kvb
Kvvwbi Kvb m`mi ^v_ msv Kvb nvi wbeb Kwie bvt
Ze kZ _vK h, Kvb nvi `wjj nvivBqv hvBj ev wbavwiZ mgqi ga nvi Kiv bv nBj,
Kvvwb, Bnvi cwiPvjK cwilì weePbvgZ `vqgyw msv h_vh_ kZvejx mvc, D nvi wbeb KwiZ
cvwie|
(2) Dc-aviv (1) Gi Kvb wKQzB, AvBbMZ cwqvi gvag h ewi wbKU Kvvwbi Kvb wmwKDwiwUi
Kvb AwaKvi cwiZ nBqvQ, mB ewi wbKU nBZ Kvb ciYi wew cvw mvc, D ewi bvg D
wmwKDwiwUi aviK wnmve wbeb Kwievi welq Kvvwbi gZvK zY Kwie bv|
(3) h Kvb AvswkK cwikvwaZ kqvi nvi wbeb Kwievi Rb nviKvix Kvb Ave`bc ck
Kib, m Kvvwb nviMnxZvK D Ave`bc mK wbavwiZ cwZZ bvwUk c`vb Kwij, Ges
nviMnxZv D bvwUk cvwi ZvwiL nBZ `yB mvni ga Kvb Avcw Dvcb bv Kwij Kvvwb D nvi
wbeb KwiZ cvwie|
(4) AvBbi Kvb weavb ev Av`vjZ ev Ab Kvb KZc KZK c` Kvb Av`k viv wbwl Kiv bv nBj,
cZK Kvvwb wbwjwLZ mgqi ga ewUZ, nvwiZ ev cwiZ mKj wmwKDwiwUi mvwUwdKU nvi Kwie,
h_vt(K)
msNmviK ^vi c`vbKvixi , wbMgebi ZvwiL nBZ 2 (`yB) gvmi ga;
(L)
Bnvi Kvb kqvi eUbi , eUbi ZvwiL nBZ 2 (`yB) gvmi ga;
(M)
wmwKDwiwU nvi ev ciYi , Kvvwb KZK Dc-aviv (1) Gi Aaxb nvi `wjj ev
gZ, Dc-aviv (2) Gi Aaxb ciYi wew cvwi ZvwiL nBZ 1 (GK) gvmi ga;
(N)
wWevi eUbi , eUbi ZvwiL nBZ 6 (Qq) gvmi ga:
196
Ze kZ _vK h, Kvb wWcwRUixZ Afy wmwKDwiwUi , Kvvwb D wmwKDwiwU

eUbi msM msM wmwKDwiwU eUbi wevwiZ weeiY D wWcwRUixi wbKU vcb Kwie|
(5) Kvvwbi Kvb gZ m`mi wmwKDwiwU ev Abwea Kvb ^v_ Zvnvi AvBbvbyM cwZwbwa KZK nvwiZ
nBqv _vwKj, D AvBbvbyM cwZwbwa D wmwKDwiwU ev ^v_i aviK bv nIqv mZI, D nmvi ea ewjqv cwZcb
nBe, hb wZwb D nvi `wjj mv`bKvj D wmwKDwiwU ev ^v_i aviK wQjb|
(6) Kvb Kvvwb Dc-aviv (1) nBZ Dc-aviv (5) Gi Kvb weavb cvjb e_ nBj, D Kvvwb Ab~b
25 (cuwPk) nvRvi UvKv nBZ AbwaK 5 (cuvP) j UvKv ch A_` `Yxq nBe, Ges e_Zvi Rb `vqx
Kvvwbi cZK KgKZv AbwaK 6 (Qq) gvm ch Kviv` ev Ab~b 25 (cuwPk) nvRvi UvKv nBZ AbwaK 5
(cuvP) j UvKv ch A_` ev Dfq ` `Yxq nBeb|
217| kqvinvvii Q`cwiPq aviYi ` (Punishment forpersonationofshareholder)|hw` Kvb ew cZviYvg~jKfve wbRK Kvb Kvvwbi Kvb kqvi ev ^v_, ev GB AvBb Abymvi BmyKZ Kvb
kqvi IqviU ev Kzcb Gi gvwjK ic cKvk Kib Ges GZviv D kqvi, ^v_, kqvi IqviU ev Kzcb msMn
Kib ev msMn Kwievi Pv Kib, ev Dic Kvb gvwjKi eKqv Kvb A_ MnY Kib ev MnY Kwievi Pv Kib,
Zvnv nBj wZwb Ab~b 01 (GK) ermi nBZ AbwaK 03 (wZb) ermi ch Kviv` Ges Ab~b 1 (GK) j UvKv
nBZ AbwaK 5 (cuvP) j UvKv ch A_` `Yxq nBeb|
218| wbeb A^xKvi Ges A^xKvii wei Avcxj (Refusal against registration and appeal
againstrefusal)|-(1) hw` kqvi viv mxwgZ`vq Kvb cvBfU Kvvwb, Bnvi msNwewa ev Ab Kvb fve c`
gZvej, D KvvwbZ Kvb m`mi Kvb wmwKDwiwU ev ^v_i nvi, ev AvBbMZ cwqvi gvag cwiZ Kvb
AwaKvi, wbeb KwiZ A^xKvi Ki, Zvnv nBj D nvi `wjj ev gZ, ciYi wew Kvvwbi wbKU
nvii ZvwiL nBZ 30 (wk) w`bi ga D Kvvwb nviKvix Ges nviMnxZv ev D ciYi wew
c`vbKvix ewK, D A^xKwZi KviY DjLc~eK bvwUk ciY Kwie|
(2) Dc-aviv (1) Gi weavb zY bv Kwiqv, Kvb cvewjK Kvvwbi h Kvb m`mi wmwKDwiwU ev Abvb
^v_ evavnxbfve nvihvM nBe:
Ze kZ _vK h, `yB ev ZZvwaK ewi ga wmwKDwiwU nvii Kvb Pzw ev Ab Kvb cKvi
eev MnY Kiv nBj, D nvii Dnv GKwU ejerhvM Pzw wnmve MY Kiv nBe|
(3) nviMnxZv A^xKwZi bvwUk cvwi ZvwiL nBZ 90 (beB) w`bi ga ev Kvvwb KZK Kvb
bvwUk c`vb Kiv bv nBj, nvi `wjj ev gZ, ciYi wew Kvvwbi wbKU nvii ZvwiL nBZ 60
(lvU) w`bi ga D A^xKwZi wei Av`vjZ Ave`b KwiZ cvwie|
197
(4) hw` Kvb cvewjK Kvvwb nvi `wjj ev gZ, ciYi wew Kvvwbi wbKU nvii ZvwiL
nBZ 30 (wk) w`bi ga chv KviY ewZiK Kvb kqvi nvi wbeb KwiZ A^xKvi Kwij, nviMnxZv
D A^xKwZi 60 (lvU) w`bi ga ev Kvvwbi wbKU nBZ Kvb wew cv bv nBj, nvi `wjj ev ciYi
wew nvii ZvwiL nBZ 90 (beB) w`bi ga D A^xKwZi wei Av`vjZ Ave`b KwiZ cvwieb|
(5) Dc-aviv (3) ev Dc-aviv (4) Gi Aaxb Kvb Ave`b cvBqv _vwKj, Av`vjZ Dfq ci bvbx MnY
Kwiqv, Avwcj LvwiR Kwiqv wèb ev wbewYZ Av`k c`vb Kwieb, h_vt(K) KvvwbK nvi ev ciY wbebi wb`k c`vb Kwieb Ges Kvvwb D Av`k cvwi ZvwiL
nBZ 10 (`k) w`bi ga D Av`k cvjb Kwie;
(L)
iwRvi mskvab Ges Kvb msz c wZM nBj, D cK wZc~iY c`vbi wb`k
c`vb Kwieb|
(6) GB avivi Aaxb Kvb ew Av`vjZi Av`k jsNb Kwij wZwb Ab~b 01 (GK) ermi nBZ AbwaK
03 (wZb) ermi ch Kviv` Ges Ab~b 1 (GK) j UvKv nBZ AbwaK 5 (cuvP) j UvKv ch A_` `Yxq
nBeb|
219| mxwgZ`vq Kvvwbi kqvi g~jab cwieZb Kwievi gZv (Power of limited company to
alteritssharecapital)|-(1) kqvi viv mxwgZ`vq Kvb Kvvwb, Bnvi msNwewaej gZvcv nBj, Bnvi
mvaviY mfvq Bnvi msNviKi kZvejx wbic cwieZb KwiZ cvwie, h_v:(K)
Bnv hBic Dchy gb Kwie mBic cwigvY Bnvi Abygvw`Z kqvi g~jab ew Kiv;
(L)
kqvi g~jabK mvgwMKfve ev AvswkKfve GKxf~Z Kwiqv GKxf~Z g~jabK we`gvb g~jgvb
Acv AwaK g~jgvbi kqvi wef Kiv;
(M)
m~Y cwikvwaZ kqviK mvgwMKfve ev AvswkKfve K icvwiZ Kiv Ges cybivq D KK

h Kvb g~jgvbi m~Y cwikvwaZ kqvi icvwiZ Kiv;
(N)
kqviK mvgwMKfve ev AvswkKfve msNviK viv wixKZ g~jgvb Acv Kg g~jgvbi kqvi
GBic cybwefvRb Kiv hvnvZ hvnvZ Abyic cybwefvRbi dj nvmKZ cZKwU kqvii
g~jgvbi cwikvwaZ A_ Ges AcwikvwaZ A_ _vwKj Dnvì cviwiK AbycvZ, nvmKZ
g~jgvbi kqviwj h kqvi nBZ D~Z nBqvQ mB kqvii cwikvwaZ I AcwikvwaZ A_i
cviwiK AbycvZi mgvb nq;
198
(O)
GZ`yk MnxZ wmvi ZvwiL ch h mKj kqvi Kvb ew MnY Ki bvB ev MnY mZ nq
bvB mB mKj kqvi evwZj Kiv Ges evwZjKZ kqvii mgcwigvY Kvvwbi kqvi g~jab nvm
Kiv|
(2) Dc-aviv (1) Gi Aaxb Kvb kqvi evwZj Kiv nBj, Dnv kqvi g~jab nvm ewjqv MY nBe bv|
220| AwZwi kqvi g~jab BmyKiY (Further issue of share capital)|- (1) kqvi g~jab wewk
Kvb Kvvwb, h Kvb mgq, AwZwi kqvi Bmyi gvag Bnvi cwZkZ g~jab ew Kwievi wm MnY Kwij,
D kqvi(K)
Aev weePbvq hZ`~i me cvei ZvwiL Kvvwbi BKzBwU kqviavixìK Zvnvì we`gvb
kqvii cwikvwaZ g~jabi AbycvZ Ges wbewYZ kZmg~n c~iY mvc, Kvb cve c ciYi
gvag cve KwiZ nBe t(A) GBic cve bvwUki gvag w`Z nBe Ges D bvwUk cvweZ kqvii msLv Ges
mgq wbw` Kwiqv w`Z nBe hvnv cve c`vbi ZvwiL nBZ Ab~b 15 (cbi) w`b Ges
AbwaK 30 (wk) w`b nBe Ges D mgqi ga Ges D mgqi ga D cve MnY
Kiv bv nBj Dnv cZvLvb Kiv nBqvQ ewjqv MY Kiv nBe;
(Av) Kvvwbi msNwewaZ Ab Kvb wKQz bv _vwKj, D cve mswk ew KZK GBic
cqvMhvM Kvb AwaKviI Afy nBe, hvnvi gvag D ew ZvnvK cvweZ mKj
kqvi ev h Kvb kqvi Ab Kvb ewi c cZvLvb KwiZ cvi;
(B)
D bvwUk DwjwLZ mgq AwZevwnZ nIqvi ci ev h m`mi wbKU D bvwUk c`vb Kiv
nBqvQ Zvnvi wbKU nBZ D mgqi c~e cve MnYi A^xKwZ vcb msev` cvwi ci
cwiPvjK cwil` Kvvwb Ges kqvinvviMYi Rb AmyweavRbK bn, GBic cwZZ
D kqvi mK eev MnY Kwieb;
(L)
Kvvwb KZK wekl wmv MnY Ges wbavwiZ kZ mvc, KgPvixì K Ackb msv Kvb
xgi Aaxb Kvvwbi KgPvixK cve KwiZ nBe; ev
(M)
hw` D kqvii g~j Kvvwbi wbixK eZxZ Kvb wbewZ g~j wbaviK ev PvUvW GKvDbUvU
KZK c` g~j wbaviYx cwZe`bi Dci wfw Kwiqv wbaviY Kiv nq, Zvnv nBj `dv (K) ev (L) G
DwjwLZ ewMYi AvIZvfz nDK ev bv nDK, Kvb wekl wmv viv Abygvw`Z nBqv _vwKj,
wbavwiZ kZ mvc, Ab h Kvb ewK bM` UvKvq ev bM` UvKv eZxZ Ab Kvb wewbgq g~j
cve KwiZ nBe |
199
(2) AwZwi kqvi Bmyi ZvwiLi Ab~b 7 (mvZ) w`b c~e we`gvb mKj kqvinvviMYi wbKU Dc-aviv
(1) Gi `dv (K) Gi Dc-`dv (A) G DwjwLZ bvwUk iwRvW WvK ev `ZMwZi WvK ev BjKUwbK cwZZ
ciY KwiZ nBe|
(3) GB avivi Kvb wKQzB, Kvvwb KZK
BmyKZ wWevi ev DvwjZ FY Kvvwbi kqvi icvii
mwnZ mshy Kvb kZ wnmve Kvb Ackb cqvMi gvag Kvvwbi cwZkZ g~jab ew Kwievi chvR
nBe bv:
Ze kZ _vK h, D FY DvjY ev wWevi Bmyi c~e, Kvvwbi mvaviY mfvq, D welqwU wekl
wmv MnYi gvag, Abygvw`Z nBZ nBe|
221| evbvm kqvi BmyKiY (Issueofbonusshares)|-(1) Kvb Kvvwb Bnvi m`mMYK h Kvb
cwZZ wbewYZ wnmvemg~n nBZ m~Y cwikvwaZ evbvm kqvi Bmy KwiZ cvwie, h_vt(K)
Bnvi evavnxb gRy`;
(L)
wmwKDwiwU wcwgqvg wnmve; ev
(M)
g~jab Dvi gRy` wnmvet
Ze kZ _vK h, mì c~bgyjvqb viv m gRy` eenvi Kwiqv Kvb evbvm kqvi Bmy Kiv hvBe bv|
(2) wbwjwLZ kZmg~n c~iY eZxZ, Kvb Kvvwb Dc-aviv (1) Gi Aaxb m~Y cwikvwaZ evbvm kqvi
Bmyi Dk Bnvi gybvdv ev gRy` eenvi KwiZ cvwie bv, h_vt(K)
Bnv Kvvwbi msNwewa KZK Abygvw`Z nBZ nBe;
(L)
evWi mycvwikg, Bnv Kvvwbi mvaviY mfv KZK Abygvw`Z nBZ nBe;
(M)
D Kvvwb KZK BmyKZ wbw` Rgv ev FY wmwKDwiwUi my` ev g~j cwikva e_ nq

bvB;
(N)
D Kvvwb KgPvixì AbyKj c`q wewae eKqv, hgb- fwel Znwej, MvPzBwU Ges
evbvmi A_ cwikva e_ nq bvB;
(O)
AvswkK cwikvwaZ kqvii g~j, eUbi ZvwiL AcwikvwaZ _vwKj, m~Y cwikvwaZ
nBqvQ;
(P)
wbavwiZ Abvb kZmg~n c~iY nBqvQ|
(3) evbvm kqvi jfvsk c`vbi cwieZ Bmy Kiv hvBe bv|
200
222| kqvi g~jab cwieZbi Rb iwRviK bvwUk c`vb (NoticetobegiventotheRegistrar

foralterationofcapital)|- (1) Kvb Kvvwb(K)
aviv 219 Gi Dc-aviv (1) G DwjwLZ cwZZ Bnvi kqvi g~jab cwieZb Kwij, ev
(L)
Kvb cybivihvM AMvwaKvi kqvi cybivi Kwij,
-D cwieZb ev gZ, cybivii 30 (wk) w`bi ga, cwiewZZ msNviKmn wbavwiZ

dig iwRviK GKwU bvwUk c`vb Kwie|
(2) Kvb Kvvwb ev Bnvi Kvb KgKZv Dc-aviv (1) Gi weavb jsNb Kwij, D jsNb hZw`b PwjZ
_vwKe ZZw`bi cZK w`bi Rb D Kvvwb ev KgKZv AbwaK 1 (GK) nvRvi UvKv ev 5 (cuvP) j UvKv, hvnv
Kg nBe, mB cwigvY A_` `Yxq nBe|
223| wiRvf kqvi g~jab viv AmxwgZ`vq KvvwbK mxwgZ`vq KvvwbZ cwieZb (Unlimited
company to provide for reserve share capital on conversion into limited company)|- kqvi
g~jab wewk Kvb AmxwZ`vq Kvvwb, GB AvBbi Aaxb Kvb mxwgZ`vq Kvvwb wnmve wbebi wmv MnY
Kwiqv wbi h Kvb GKwU ev Dfqwea c`c MnY KwiZ cvwie, h_vt(K)
cwZwU kqvii bvwgK g~j ewaZ Kwiqv Kvvwb Bnvi kqvi g~jabi bvwgK cwigvY ew
Kiv, Ze h cwigvY g~jab ew Kiv nq, Dnvi Kvb Ask Kej Kvvwbi Aejyw
ewZiK Ab Kvb ev Dk Zje Kiv hvBe bv;
(L)
Kvvwbi Aejyw ewZiK Ab Kvb ev Dk Bnvi AZjeKZ kqvi g~jabi

Kvb wbw` Ask Zje Kiv hvBe bv|
224| kqvi g~jab nvm (Reduction of share capital)|- (1) Kvvwbi Ave`bi cwZ
Av`vjZi Abygv`b mvc, kqvi g~jab iwnqvQ Ggb Kvb kqvi viv mxwgZ`vq Kvvwb ev MvivwU viv
mxwgZ`vq Kvvwb, wekl wmvi gvag h Kvb cwZZ Bnvi kqvi g~jab nvm KwiZ cvwie, Ges weklZ:
GB mvaviY gZvi Ask wnmve D Kvvwb(K)
Bnvi kqvi g~jabi AcwikvwaZ Aski h Kvb kqvii Dci `vq-`vwqZ nvm ev
wejvc mvab KwiZ cvwie;
(L)
Bnvi Kvb kqvii Dci `vq-`vwqZ nvm ev wejvc mvab Kwiqv wKsev bv Kwiqv-
201
(A) cwikvwaZ kqvi g~jabi Ggb h Kvb Ask evwZj KwiZ cvwie hvnv nvivBqv
wMqvQ ev hvnv cwimì gvag cwZdwjZ bn; ev
(Av) cwikvwaZ kqvi g~jabi Ggb h Kvb Aski `vq-`vwqZ cwikva KwiZ
cvwie hvnv Kvvwbi Pvwn`vi Zyjbvq AwZwi;
(M)
Bnvi kqvi g~jabi cwigvY I kqvi, cqvRbgZ, nvm Kwiqv msNviK cwieZb KwiZ
cvwiet
Ze kZ _vK h, GB AvBb KvhKi nBevi c~e ev ci, hw` Kvb Kvvwb KZK MnxZ Kvb Rgv
ev Dnvi Dci c`q Kvb my` cwikva eKqv _vK, Zvnv nBj D Kvvwb KZK kqvi g~jab nvm Kiv
hvBe bv|
(2) Av`vjZ, Bnvi wbKU Dc-aviv (1) Gi Aaxb `vwLjKZ cwZwU Ave`bi bvwUk, ZvwjKvfz Kvvwbi
, iwRvi Ges wmwKDwiwUR G GKP Kwgkb, Ges Kvvwbi cvIbv`viMYK c`vb Kwieb Ges D
bvwUk cvwi ZvwiL nBZ wZb gvmi ga D iwRvi, wmwKDwiwUR G GKP Kwgkb Ges cvIbv`viMY KZK
Bnvi wbKU KZ Kvb weewZ weePbvq wbeb:
Ze kZ _vK h, D mgqi ga iwRvi, wmwKDwiwUR G GKP Kwgkb Ges cvIbv`viMYi wbKU
nBZ Kvb weewZ cv bv nBj, Abygvb Kwiqv wbZ nBe h, kqvi g~jab nvm Kwievi welq Zvnvì Kvb Avcw
bvB|
(3) Av`vjZ hw` GB gg m nq h, Kvvwbi cZK cvIbv`vii cvIbv ev `vexi cwimgvw NwUqvQ ev
Dnv cwikva Kiv nBqvQ ev Zb RvgvbZ c`vb Kiv nBqvQ ev Zvnvi mwZ MnY Kiv nBqvQ, Zvnv nBj
Av`vjZ hBic Dchy gb Kwie, mBic kZ mvc D kqvi g~jab nvmi welqwU Abygv`b Kwiqv Av`k
c`vb Kwiet
Ze kZ _vK h, kqvi g~jab nvmi Rb Kvvwb KZK cvweZ wnmvei eenvi aviv 330 ev GB
AvBbi Ab Kvb weavb DwjwLZ wnmvei gvb Abyhvqx bv nBj, Av`vjZ kqvi g~jab nvmi Kvb Ave`b
Abygv`b Kwie bv|
(4) Dc-aviv (3) Gi Aaxb kqvi g~jab nvm Abygv`b Kwiqv Av`vjZ KZK c` Av`k, Av`vjZ hfve
cKvk KwiZ wb`k c`vb Kwie mBfve Kvvwb KZK cKvk KwiZ nBe|
(5) Kvvwb, Dc-aviv (3) Gi Aaxb Av`vjZ KZK c` Av`ki cZvwqZ Abywjwc Ges Av`vjZ KZK
Abygvw`Z GKwU KvhweeiYx, hvnvZ wbwjwLZ Z_vw` DjL _vwKe, h_vt(K)
kqvi g~jabi cwigvY;

202
(L)
hZwj kqvi D g~jab wef nBe Dnvi msLv;
(M)
cwZwU kqvii g~j;
(N)
wbebi ZvwiL GBic kqvi g~ji Kvb Ask cwikvwaZ MY nBj Dnvi cwigvY;
-D Av`ki Abywjwc cvwi ZvwiL nBZ 30 (wk) w`bi ga iwRvii wbKU ciY Kwie Ges
iwRvi D Av`k I KvhweeiYx wbeb Kwiqv GZ`&welq GKwU mvwUwdKU KvvwbK c`vb Kwieb|
(6) aviv 226 Gi Aaxb Kvb Kvvwb KZK Bnvi wbR^ wmwKDwiwU cybtq Kwievi GB avivi Kvb
wKQzB chvR nBe bv|
(7) kqvi g~jab nvm Kiv nBj Dnvi AZxZ ev eZgvb Kvb m`m ZrKZK aviYKZ Kvb kqvii Dci
ZjexKZ A_ cwikvai ev c`vqK wnmve A_ c`vbi , GKw`K kqvii Dci cwikvwaZ A_ ev
gZ, nvmKZ A_, hw` _vK, hvnvK kqvii Dci cwikvwaZ A_ wnmve MY KwiZ nBe Ges Abw`K
nvmKiY Av`k viv avhKZ kqvi g~ji cwigvY, GB `yBqi h Aidj nq, hw` _vK, Dnvi AwaK A_ cwikva
ev c`vbi Rb `vqx nBeb bv|
(8) GB avivi Aaxb kqvi g~jab nvmi wei Zvnvi cvIbv ev `vex eve` Avcw Dvcbi AwaKvix Kvb
cvIbv`vi hw` g~j nvmi Kvhaviv mK ev Zvnvi `vexi ck D Kvhavivi aib ev djvdj mK A _vwKevi
KviY cvIbv`viì ZvwjKvq Zvnvi bvg Afy Kiv bv nq, Ges g~j nvmi ci Kvvwb hw` aviv 423 Gi Dcaviv (2) Gi weavb Abyhvqx (Av`vjZ KZK Kvvwbi Aejyw msv weavbvejx) Zvnvi cvIbv ev `vexi A_
cwikva Amg_ nq, Zvnv nBj(K)
cZK ew whwb g~j nvmi Av`k wbebi ZvwiL Kvvwbi m`m wQjb, wZwb D
cvIbv ev `vex cwikvai Rb AbwaK mB cwigvY A_ c`vb `vqx _vwKeb hB cwigvY
A_, D wbebi c~ei w`b D Kvvwbi Aejyw Avi nBj, wZwb c`vb KwiZ `vqx
_vwKZb; Ges
(L)
Kvvwb Aejywi Av`vjZ `dv (K) G DwjwLZ Kvb cvIbv`vii Ave`bg Ges
Zvnvi AZvi cgvY cvwi ci, hw` Dchy ewjqv gb Ki Zvnv nBj A_ c`vbi Rb
`vqx ewMYi GKwU ZvwjKv mve KwiZ cvwie Ges D ZvwjKvq mve c`vqKMY
nBZ Dic A_ Zje KwiZ cvwie Ges Dnv KvhKi Kwievi Rb cqvRbxq Av`k
c`vb KwiZ cvwie hb Zvnviv Kvvwbi Aejywi Kvvwbi mvaviY c`vqK|
(9) Dc-aviv (8) Gi Kvb wKQzB c`vqKMYi cviwiK AwaKviK zY Kwie bv|
(10) hw` Kvvwbi Kvb KgKZv203
(K)
kqvi g~jab nvmi wei Avcw Dvcbi AwaKvix Kvb cvIbv`vii bvg vZmvi
Mvcb Kib, ev
(L)
vZmvi Kvb cvIbv`vii cvIbv ev `vexi cKwZ ev cwigvYi fyj eYbv Kib, ev
(M)
`dv (K) ev (L) G DwjwLZ MvcbKiY ev fyj eYbvq mnvqZv Kib,
-Zvnv nBj Zvnvi wei aviv 394 Gi Aaxb kvwg~jK eev MnY Kiv hvBe|
(11) Kvb Kvvwb Dc-aviv (4) Gi weavb cwZcvjb e_ nBj, D Kvvwb Ab~b 5 (cuvP) j UvKv
nBZ AbwaK 25 (cuwPk) j UvKv ch A_` `Yxq nBe|
225| Kvvwb KZK Bnvi wbR^ kqvi q ev GZ`yk FY `vb evav-wbla (Restriction on
purchase by company or giving of loans by it for purchase of its shares)|-(1) kqvi g~jab
iwnqvQ Ggb Kvb kqvi viv mxwgZ `vq Kvvwb ev MvivwU viv mxwgZ `vq Kvvwb Bnvi wbR^ kqvi q
KwiZ cvwie bv, hw` bv D qi djkwZZ h kqvi g~jab nvm nq, Dnv GB AvBbi weavbvejxi Aaxb KvhKi
Kiv nq|
(2) Kvb cvewjK Kvvwb cZfve ev civfve, Kvb FY, MvivwU ev RvgvbZ ev Ab Kvb eevi
gvag Bnvi wbR^ ev Bnvi wbqYKvix Kvb Kvvwbi kqvi q ev DnvZ Puv`v c`vb KwiZ ev GZ`&msv Kvb
welq Kvb ewK Avw_K mnvqZv c`vb Kwie bv|
(3) Dc-aviv (2) Gi Kvb wKQzB wbwjwLZ chvR nBe bv, h_vt(K)
Kvb evswKs Kvvwb KZK Bnvi mvaviY eemvi Ask wnmve FY c`vbi ;
(L)
Kvb cvewjK Kvvwb KZK wekl wmvi gvag Abygvw`Z Kvb xg Ges wbavwiZ
cqvRbxqZv Abyhvqx Bnvi ev Bnvi wbqYKvix Kvb Kvvwbi m~Y cwikvwaZ kqvi
q ev DnvZ Puv`v c`vbi wbwg FY c`vbi , hw` D kqvi q ev DnvZ Puv`v
c`vb Kvvwbi KgPvixì jvfi Rb Uvw KZK ev Kvvwbi Kvb KgPvix KZK D
kqvi aviYi Dk Kiv nq;
(M)
Kvb Kvvwb KZK Bnvi cwiPvjKMY ev eevcbv msv iZc~Y ewMY eZxZ
D KvvwbZ PvKzixiZ Abvb KgPvixMYK wnZMvnx gvwjKvbv ic aviYi wbwg D
Kvvwb ev Bnvi wbqYKvix Kvb Kvvwbi m~Y cwikvwaZ kqvi q ev DnvZ Puv`v
c`vbi Dk D KgPvixì AbwaK 06 (Qq) gvmi eZb ev gRyixi mgcwigvY FY
c`vbi t
204
Ze kZ _vK h, Dic xgi gvag Kvvwbi Kvb KgPvix kqvii gvwjKvbv

ARb KwijI evWi cwZe`b wbavwiZ cwZZ Dnv DjL bv _vwKj, Zvnviv mivmwi
fvU `vbi AwaKvix nBeb bv|
(4) GB avivi Kvb wKQyB, GB AvBb ev c~ee Zx Kvb Kvvwb AvBbi Aaxb BmyKZ Kvb AMvwaKvi kqvi
cybivi Kwievi Rb Kvvwbi AwaKviK zY Kwie bv|
(5) hw` Kvb Kvvwb GB avivi weavbvejx jsNb Ki, Zvnv nBj D Kvvwb Ab~b 1 (GK) j UvKv
nBZ AbwaK 25 (cuwPk) j UvKv ch A_` `Yxq nBe Ges D jsNbi Rb `vqx Kvvwbi cZK KgKZv
AbwaK 03 (wZb) ermi ch Kviv` Ges Ab~b 1 (GK) j UvKv nBZ AbwaK 25 (cuwPk) j UvKv ch
A_` `Yxq nBeb|
226| Kvvwbi wbR^ RvgvbZ q Kwievi gZv (Power of company to purchase its own
securities)|-(1) GB AvBb hvnv wKQzB _vKzK bv Kb, Dc-aviv (2) Gi weavb mvc, Kvb Kvvwb wbwjwLZ
wnmvei A_ nBZ Bnvi wbR^ kqvi ev Ab Kvb mywbw` wmwKDwiwU q, AZtci cybtq ewjqv DwjwLZ, KwiZ
cvwie, h_vt(K)
Bnvi evavnxb gRy`;
(L)
wmwKDwiwU wcwgqvg wnmve; ev
(M)
Kvb kqvi ev Ab Kvb mywbw` wmwKDwiwU Bmyi gvag AwRZ Avqt
Ze kZ _vK h, BwZc~e BmyKZ Kvb cKvii kqvi ev mywbw` wmwKDwiwU Bmyi gvag AwRZ Avq
nBZ, D GKB cKvii Kvb kqvi ev mywbw` wmwKDwiwU cybtq Kiv hvBe bv|
(2) wbwjwLZ kZmg~n c~iY eZxZ, Kvb Kvvwb Dc-aviv (1) Gi Aaxb Bnvi wbR^ Kvb kqvi ev Ab
Kvb mywbw` wmwKDwiwU q KwiZ cvwie bv, h_vt(K)
Bnvi msNwewa viv cybtq Abygvw`Z nBZ nBe;
(L)
cybtq Abygv`b Kwiqv Kvvwbi Kvb mvaviY mfvq GKwU wekl wmv MnY KwiZ
nBet
Ze kZ _vK h, D cybtq Kvvwbi gvU cwikvwaZ BKzBwU g~jab Ges wd
wiRvfi kZKiv `k fvM ev Z`&cv Kg Ges Kvvwbi mvaviY mfvq Kvb wmv MnYi
gvag evW KZK Abygvw`Z nIqvi , GB `dvi Kvb wKQzB chvR nBe bv;
205
(M) cybtq Kvvwbi gvU cwikvwaZ g~jab Ges wd wiRvfi kZKiv cuwPk fvM ev Z`&cv
Kg nBZ nBet
Ze kZ _vK h, h Kvb A_ ermi BKzBwU kqvi cybtqi , GB `dvq DwjwLZ
kZKiv cuwPk fvM D A_ ermi gvU cwikvwaZ BKzBwU g~jabi wfwZ wnmve KwiZ nBe;
(N)
cybtqi ci Kvvwbi RvgvbZmn Ges RvgvbZwenxb FYi mgwi AbycvZ Bnvi

cwikvwaZ g~jab Ges wd wiRvfi wYi AwaK nBe bvt
Ze kZ _vK h, wmwKDwiwUR G GP Kwgkb, Av`k viv, Kvb kYxi Kvvwbi
Rb g~jab Ges wd wiRvfi FYi AbycvZ eyw KwiZ cvwie;

(O)
cybtqi Rb mKj kqvi ev Abvb mywbw` wmwKDwiwU c~Y cwikvwaZ nBZ nBe;
(P)
Kvb ^xKZ K GP ZvwjKvfz kqvi ev Abvb mywbw` wmwKDwiwU cybtq

wmwKDwiwUR G GP Kwgkb KZK GZ`yk cYxZ cweavbgvjv Abyhvqx nBe; Ges
(Q)
`dv (P) G DwjwLZ kqvi ev Abvb mywbw` wmwKDwiwU eZxZ Abvb kqvi ev Abvb
mywbw` wmwKDwiwU cybtqi wewa viv wbavwiZ weavb chvR nBet
Ze kZ _vK h, cybtqi cve c`vbi ci GK ermi AwZevwnZ nBj GB Dc-avivi Aaxb

Kvb cybtqi cve KvhKi nBe bv|
(3) Dc-aviv (2) Gi `dv (L) Gi Aaxb Kvb wekl wmv MnYi Dk c` mfvi bvwUki mwnZ
wbewYZ Z_ DjLc~eK GKwU evLvg~jK weewZ mshy _vwKZ nBe, h_vt(K) mKj MyiZc~Y NUbvi m~Y weeiY;
(L) cybtqi cqvRbxqZv;
(M) cybtqi Aaxb h mKj kYxi kqvi Ges wmwKDwiwU q Kiv nBe Dnvi weeiY;
(N) cybtqi Dk wewbqvMKZ g~jabi cwigvY;
(O) cybtq mb nBevi mgqmxgv|
(4) Kvvwb KZK wekl wmv ev gZ, Dc-aviv (2) `dv (L) Gi Aaxb evW KZK wmv MnYi
ZvwiL nBZ GK ermii ga cwZwU cybtq mb KwiZ nBe|
(5) Dc-aviv (1) Gi Aaxb cybtq-
206
(K) we`gvb kqvinvviMY ev wmwKDwiwU nvviMYi wbKU nBZ Kvb AvbycvwZK wfwZ;
(L) Dy evRvi nBZ;
(M)
Kvvwbi K Ackbi Kvb xg ev mvqU BKzBwU Abymvi Kvvwbi KgPvixì

AbyK~j BmyKZ wmwKDwiwU q Kwievi gvag,
-nBZ cvi|
(6) Kvb Kvvwb Dc-aviv (2) Gi `dv (L) Gi Aaxb Kvb wekl wmv ev D `dv (L) Gi kZvski
Aaxb Kvb wmvi gvag GB avivi Aaxb Bnvi wbR^ kqvi ev Abvb mywbw` wmwKDwiwU q Kwievi cve
Kij, D cybtqi c~e, D Kvvwb, iwRvi Ges wmwKDwiwUR G GP Kwgkbi wbKU wbavwiZ dig,
Bnvi `yBRb cwiPvjK KZK, hvnvi ga GKRb eevcbv cwiPvjKI _vwKeb, hw` _vK, ^vwiZ Ges Kvb
GwdWwfU viv GB gg cZvwqZ FYcwikva gZv msv GKwU NvlYv `vwLj KwiZ nBe h, Kvvwbi
cwiPvjK cwil` Kvvwbi welqvw` mK GKwU c~Y Z` mb KwiqvQ, hvnvi djkwZZ Zvnviv GB gZ cvlY
Ki h, D Kvvwb Bnvi `vq-`vwqZ c~iY KwiZ mg Ges evW KZK
D NvlYv MnYi ZvwiL nBZ GK
ermii ga `Dwjqv nBe bvt
Ze kZ _vK h, Kvb Kvvwbi kqvi Kvb ^xKZ K GP ZvwjKvfz bv nBj, D KvvwbK
wmwKDwiwUR G GP Kwgkbi wbKU FYcwikva gZv msv Kvb NvlYv `vwLj KwiZ nBe bv|
(7) Kvb Kvvwb Bnvi wbR^ kqvi ev Abvb mywbw` wmwKDwiwU cybtq Kwij, D Kvvwb cybtq
mb nBevi mekl ZvwiL nBZ mvZ w`bi ga Dic cybtqKZ kqvi ev wmwKDwiwUi AwZ wbtkl Ges
evweKc asm Kwiqv dwje|
(8) Kvb Kvvwb GB avivi Aaxb Bnvi wbR^ kqvi ev Abvb mywbw` wmwKDwiwUi cybtq mb Kwij,
D Kvvwb D cybtq mb nBevi ZvwiL nBZ 6 (Qq) gvmi ga aviv 60 Gi Dc-aviv (1) Gi `dv (K) Gi
Aaxb Kvb b~Zb kqvi ev Abvb mywbw` wmwKDwiwU eivmn Dic GKB aibi kqvi ev Abvb wmwKDwiwU,
evbvm kqvi Bmyi gvag ev Kvb we`gvb evaevaKZv cvjbi gvag, hgb- IqviU icvi, K Ackb xg,
mvqU BKzBwU/cYîc kqvi ev AMvwaKvi kqvi ev wWevi BKzBwU kqvi icvi, eZxZ, cybivq Bmy KwiZ
cvwie bv|
(9) Kvb Kvvwb GB avivi Aaxb Bnvi kqvi ev Abvb mywbw` wmwKDwiwU cybtq Kwij, D Kvvwb
Dic qKZ kqvi ev wmwKDwiwU, D cybtqKZ kqvi ev wmwKDwiwUi wecixZ cwikvwaZ cY, kqvi Ges
wmwKDwiwU evwZji ZvwiL, kqvi ev wmwKDwiwUi AwZ wbtkl Ges evweKc asm Kwiqv dwjevi ZvwiL Ges
wbavwiZ Abvb Z_ msv welqi iwRvi msiY Kwie|
207
(10) Kvb Kvvwb, GB avivi Aaxb cybtq mb nBevi ci, D cybtq mb nBevi ZvwiL nBZ 30
(wk) w`bi ga D cybtq msv wbavwiZ mKj Z_vw` DjLc~eK GKwU wiUvY iwRvi Ges wmwKDwiwUR G
GP Kwgkbi wbKU `vwLj KwiZ nBet
Ze kZ _vK h, Kvb Kvvwbi kqvi Kvb ^xKZ K GP ZvwjKvfz bv nBj, D KvvwbK
wmwKDwiwUR G GP Kwgkbi wbKU Kvb wiUvY `vwLj KwiZ nBe bv|
Ze kZ _vK h, Kvb Kvvwbi kqvi ^xKZ K GKPb&R Gi ZvwjKvfz bv nBqv _vwKj mB
Dic Z_vw` wmwKDwiwUR G GKP Kwgkb `vwLj KwiZ nBe bv|
(11) Kvb Kvvwb GB avivi weavbvejx ev Dc-aviv (2) Gi `dv (P) Gi Dk c~iYK, wmwKDwiwUR
G GP Kwgkb KZK cYxZ cweavbgvjvi weavbvejx cwZcvjb e_ nBj, D Kvvwb Ab~b 1 (GK) j
UvKv nBZ AbwaK 3 (wZb) j UvKv ch A_` `Yxq nBe Ges e_Zvi Rb `vqx Kvvwbi cZK KgKZv
AbwaK 03 (wZb) ermi ch Kviv` ev Ab~b 1 (GK) j UvKv nBZ AbwaK 3 (wZb) j UvKv ch A_` ev
Dfq ` `Yxq nBeb|
evLv-1|- GB aviv Ges aviv 233 Gi Dk c~iYK mywbw` wmwKDwiwU A_ KgPvixì K Ackb
ev miKvi KZK, mgq mgq, cvcb viv wbavwiZ Abvb wmwKDwiwUI Afy nBe|
evLv-2|-GB avivi Dk c~iYK msiYgy g~jab A_ wmwKDwiwU wcwgqvg wnmveI Afy nBe|
227| URvix kqvi : mevP aviYmxgv (Treasury Shares: Maximum holdings)|- (1) h Kvb
Kvvwbi Kej GK kYxi kqvi iwnqvQ, m h Kvb mgq URvix kqvi wnmve aviYKZ kqvii gvU
msLv D mgq Kvvwbi megvU kqvii 10% Gi AwaK nBe bv|
(2) h Kvb Kvvwbi kqvi g~jab wewfb kYxi kqvi wef, m h Kvb mgq URvix
kqvi wnmve aviYKZ h Kvb kYxi kqvii gvU msLv D mgq Kvvwbi D kYxi megvU kqvii 10%
Gi AwaK nBe bv|
(3) hw` Kvb Kvvwb Dc-aviv (1) ev (2) Gi weavb jsNb Ki, Zvnv nBj D Kvvwb D jsNbi
ZvwiL nBZ Avi Kwiqv 6 (Qq) gvmi gqv`, ev iwRvi KZK Abygvw`Z Kvb AwaKZi gqv` mgvwi c~e aviv
229 Gi weavb Abyhvqx AwZwi kqvi nvi ev evwZj Kwie|
(4) Dc-aviv (3) G DwjwLZ AwZwi kqvi ewjZ ZwKZ mgq Kvvwb KZK aviYmxgvi AwZwi
URvix kqvi wnmve aviYKZ kqvii msLvK eySvBe|
228| URvix kqvit AwaKvi cqvM evav-wbla (Restrictions on exercise of rights: Treasury
Shares )|- (1) Kvb Kvvwb URvix kqvii fvU `vbi AwaKvimn Kvb AwaKvi cqvM KwiZ cvwie bv,
Ges Dic AwaKvii mve h Kvb cqvM Aea nBe|
208
(2) URvix kqvii Kvb jfvsk c`vb Kiv hvBe bv, Ges Kvvwbi Aemvqb Bnvi m`mì
wbKU Bnvi mwi h Kvb eUbmn bM` A_ ev Ab Kvbfve Kvvwbi wbKU Kvb eUb Kiv hvBe bv|
(3) GB avivi Kvb wKQyB,(K)
URvix kqvii m~Y cwikvwaZ evbvm kqvi wnmve eiv; ev
(L)
URvix kqvi cybivihvM nBj, Dnv cybivi cwikvahvM h Kvb cwigvY A_ cwikva;
-KwiZ wbe Kwie bv|

(4) URvix kqvii m~Y cwikvwaZ evbvm kqvi wnmve eivKZ kqvi h mgq eiv Kiv
nBqvQ mB mgq Dnv Kvvwb KZK xZ nBqvQ ewjqv MY nBe|
229| URvix kqvit nviKiY Ges evwZjKiY(Treasury shares: disposal and cancellation)|- (1) hw`
Kvb Kvvwb URvix kqvi wnmve Kvb kqvi aviY Kwiqv _vK, Zvnv nBj D Kvvwb h Kvb mgq D
kqvi(K)
bM` A_ weq KwiZ cvwie;
(L)
KgPvixì kqvi xg Gi Dk c~iYK ev Abymvi nvi KwiZ cvwie;
(M)
evwZj KwiZ cvwie;
(N)
wmwKDwiwUR Ges GP Kwgkb KZK Av`k viv wbavwiZ Ab Kvb Dk c~iYK weq, n
vi ev Ab Kvbfve eenvi KwiZ cvwie|
(2) Dc-aviv (1) Gi `dv (K) G DwjwLZ bM` A_ A_, Kvvwb KZK Kvb kqvi weqi ,(K)
Kvvwb KZK MnxZ bM` A_;
(L)
Kvvwb KZK m`&wekvm MnxZ Kvb PK, hvnv cwikvwaZ bv nIqvi welq cwiPvjKMYi Kvb
m`n Kwievi KviY _vK bv;
(M)
Kvb wjKzBWUW A_ cwikvai Rb Kvvwbi Kvb `vq AegywKiY; ev
(N)
Kvvwb KZK kqvi weqi mwZ c`vbi ZvwiL nBZ AbwaK 90 (beB) w`bi ga h
ZvwiL ev Dnvi c~e Kvvwbi AbyKj Kvb bM` A_ cwikvai cwZkwZ c`vb|
(3) aviv 224 Gi weavbvejx cwZcvjb eZxZ, cwiPvjKMY Kvvwb KZK Dc-aviv (1) Gi Aaxb Bnvi
kqvi evwZj Kwievi Rb cqvRbxq h Kvb c`c MnY KwiZ cvwie|
(4) Dc-aviv (1) Abyhvqx URvix kqvi evwZj ev nvii 30 (wk) w`bi ga Kvvwbi cwiPvjKMY
wbavwiZ dig I D dig DwjwLZ cqvRbxq Z_vw`mn Ges wbavwiZ wd c`vb Kwiqv iwRvii wbKU URvix
kqvi evwZj ev nvii bvwUk c`vb Kwieb|
209
230| aviv 229 Gi weavb cwZcvjb e_Zvi `(Penalty for failure to comply the provision of
section229 )|- hw` Kvb Kvvwb aviv 229 Gi weavbvejx cwZcvjb e_ nq, Zvnv nBj D Kvvwb KZK
GKwU Aciva msNUb nBe Ges D Aciva msNUbi Rb `vqx Kvvwbi cZK KgKZv, D Kvvwb Ges ew
Ab~b 50 (cvk) nvRvi UvKv nBZ AbwaK 5 (cvP) j UvKv ch A_` `Yxq nBeb|
231| URvix kqvit weqj A_i eenvi(Treasuryshares:treatmentofproceedsofsale )|(1) URvix kqvi wnmve aviYKZ kqvi weqi weqj A_ GB avivi weavbvejx Abymvi eenvi KwiZ
nBe|
(2) hw` weqj A_ D kqvii Rb Kvvwb KZK cwikvwaZ qg~ji mgvb ev Kg nq, Zvnv nBj
D weqj A_ Kvvwbi nvihvM gybvdv wnmve eUbi Dk weewPZ nBe|
(3) hw` weqj A_ Kvvwb KZK cwikvwaZ qg~ji AwaK nq, Zvnv nBj(K)
cwikvwaZ qg~ji mgcwigvY A_ Kvvwbi nvihvM gybvdv wnmve eUbi Dk

weewPZ nBe; Ges
(L)
AwZwi A_ Kvvwbi kqvi wcwgqvg wnmve nvi KwiZ nBe|
Kvvwb KZK cwikvwaZ qg~j fvihy Mo g~j (weighted average price) cwZ cqvM
Kwiqv wbaviY KwiZ nBe;
(L)
hw` D kqvimg~n Kvvwbi AbyKj m~Y cwikvwaZ evbvm kqvi wnmve eivKZ nBqv
_vK, Zvnv nBj D kqvimg~ni Rb cwikvwaZ qg~j k~b wnmve weewPZ nBe|
232| KwZcq A_ g~jab Dvi gRy` Znwej vbvi (Transfer of certain sums to capital
redemptionreserveaccount)|-(1) Kvb Kvvwb wd wiRvf ev wmwKDwiwU wcwgqvg wnmve eenvi Kwiqv Bnvi
wbR^ kqvi q Kwij, Dic qKZ kqvii bvwgK g~ji mgcwigvY A_ g~jab Dvi gRy` Znwej vbvi
KwiZ nBe Ges Dic vbvii wevwiZ weeiY evjv wkU cKvk KwiZ nBe|
(2) Kvvwbi h mKj A-BmyKZ kqvi Kvvwbi m`mMYK m~Y cwikvwaZ evbvm kqvi wnmve
Bmy Kiv nBe, mB mKj kqvii g~j cwikvai g~jab Dvi gRy` Znwej eenvi Kiv hvBe|
233| KwZcq cybtq evav-wbla (Prohibitionofbuybackincertaincircumstances)|(1) Kvb Kvvwb cZfve ev civfve Bnvi wbR^ kqvi ev Abvb mywbw` wmwKDwiwU wbwjwLZ q
KwiZ cvwie bvt(K)
Bnvi Aaxb Kvb Kvvwb Ges D Aaxb Kvvwbi wbR^ Aaxb Kvb Kvvwbi
gvag;
210
(L)
Kvb wewbqvMKvix Kvvwb ev wewbqvMKvix Kvvwbi Kvb Mci gvag; ev
(M)
D Kvvwb KZK GB AvBb KvhKi nBevi c~e ev ci MnxZ Kvb Rgv ev Dnvi Dci
Kvb my` cwikva, wWevi ev AMvwaKvi kqvi cybivi, Kvb kqvinvviK jfvsk
c`vb ev Kvb Avw_K cwZvb ev evsK KvvwbK Kvb gqv`x FY ev Dnvi Dci Kvb my`
cwikva KwiZ e_Zvi t
Ze kZ _vK h, Dic e_Zvi wZc~iY c`vb Kwij Ges D e_Zvi
Aemvbi ci wZb ermi AwZevwnZ nBj Kvb cybtq wbwl nBe bv|
(2) aviv 79, 261, 266 Ges 326 Gi weavb cwZcvjb bv Kwiqv Kvb Kvvwb cZ ev civfve Bnvi
wbR^ kqvi ev Abvb mywbw` wmwKDwiwU q KwiZ cvwie bv|
234| wWevi (Debentures)|- (1) Kvb Kvvwb, wWevi cybivii mgq, Bnvi m~Y ev AvswkK
Ask kqvi icvi Kiv hvBe, GBic Kvb Ackbmn Kvb wWevi Bmy KwiZ cvwiet
Ze kZ _vK h, wWevii m~Y ev AvswkK Ask kqvi icvi Kiv hvBe, GBic Kvb Ackbmn
Kvb wWevi Bmyi welqwU Kvb mvaviY mfvq wekl wmv MnYi gvag nBZ nBe|
(2) fvUvwaKvi iwnqvQ GBic Kvb wWevi Kvb Kvvwb Bmy Kwie bv|
(3) Kvb Kvvwb, wbavwiZ kZ mvc, RvgvbZmn wWevi Bmy KwiZ cvwie|
(4) GB avivi Aaxb Kvb Kvvwb KZK Kvb wWevi Bmy Kiv nBj, D Kvvwb jfvsk c`vbi Rb
Bnvi RgvKZ gybvdv nBZ GKwU wWevi cybivi gRy` wnmve wnmve Lywje Ges D wnmve RgvKZ A_ wWevi
cybivi eZxZ Ab Kvb LvZ eenvi KwiZ cvwie bv|
(5) Kvb Kvvwb Bnvi Kvb wWevi 500 (cuvPkZ) UvKvi AwaK cwigvY Puv`v c`vbi Rb Kvb
cmcvm Bmy ev RbMY ev Bnvi m`mMYK Kvb AvgY ev cve Kwievi c~e, wbavwiZ kZ Abyhvqx GK ev
GKvwaK wWevi Uvw wbqvM bv Kwij, Dic Kvb Bmy ev cve KwiZ cvwie bv|
(6) wWevi Uvw wWevi aviKMYi ^v_ iv Kwievi Rb cqvRbxq c`c MnY Ges wewa viv
wbavwiZ cwZZ Zvnvì `vex-`vIqv wbimb Kwieb|
(7) wWevii A_ cwikvai wbqZv `vbi Rb KZ Kvb Uv `wjj, ev wWevi aviKMYi mwnZ
mvw`Z Kvb Uv `wjj viv wbqZv `vb msv Kvb PywZ DwjwLZ Kvb weavbi gvag Kvb UvwK, whwb
GKRb Uvw wnmve Uv `wjji gvag Zvnvi Dci AwcZ Kvb gZv, KZZ ev ^Qvaxb gZv cqvMi
211
Dchy hZ Ges h_vh_ wbv c`kb KwiZ e_ nBqvQb, Uv fi Rb Kvb `vq nBZ AevnwZ ev `vqgyw c`vb
Kiv nBj, Dnv Aea nBet
Ze kZ _vK h, wWevi Uvwi `vqeZv, GZ`yk AbywZ Kvb mfvq gvU wWevii g~ji Ab~b
wZb-PZy_vski aviK wWevi nvviMYi msLvMwi m`mi mwZZ c` AevnwZ mvc nBe|
(8) Kvb Kvvwb wWevi Bmyi kZ Abymvi my` c`vb Ges wWevi cybivi Kwie|
(9) h Kvb mgq wWevi Uvw hw` GBic Kvb wmv DcbxZ nq h, Kvb Kvvwbi cwim` D
Kvvwbi eKqv g~j UvKv cwikvai Rb Achv ev Achv nBevi mvebv iwnqvQ, Zvnv nBj wZwb Kvvwbi
wei Av`vjZ ìLv `vwLj KwiZ cvwieb Ges Av`vjZ, D Kvvwb Ges D welqi mwnZ ^v_ mswk Ab
Kvb ewi bvbx MnY Kwiqv, wWevi aviKMYi ^v_ iv Kwievi Rb KvvwbK AwZwi h Kvb aibi `vq`vwqZ MnY ev evav-wbla Avivc Kwiqv Av`k c`vb KwiZ cvwie|
(10) Kvb Kvvwb wWevii gqv` c~Y nBevi ZvwiL Dnv cybivi KwiZ ev D wWevii Dci
c`q my` c`vb KwiZ e_ nBj, Av`vjZ, wWevi aviKMYi hKvb GKRb ev mKj, ev wWevi Uvw KZK
`vwLjKZ Ave`bi cwZ, mswk mKj ci bvbx MnY Kwiqv, Av`k viv, wWevii g~j UvKv Ges Dnvi
Dci c`q my` c`vbc~eK wWevi cybivi Kwievi Rb KvvwbK wb`k c`vb KwiZ cvwie|
(11) GB avivi Aaxb Av`vjZi Kvb Av`k cwZcvjb e_ nBj e_Zvi Rb `vqx Kvvwbi cZK
KgKZv AbwaK 03 (wZb) ermi ch Kviv` ev Ab~b 2 (`yB) j UvKv nBZ AbwaK 5 (cuvP) j UvKv ch
A_` ev Dfq ` `Yxq nBeb|
(12) Kvvwbi wWevi MnY Ges Zb A_ c`vb Kwievi j Kvvwbi mwnZ mvw`Z Kvb PzwK
Av`vjZi wWw viv mywbw`fve evevwqZ Kiv hvBe|
(13) miKvi, wWevii A_ cwikvai wbqZv `vbi Rb, wWevi Uv `wjji dig, wWevii aviKMY
KZK Uv `wjj cwi`kb I Dnvi Abywjwc msMni cwZ, wZc~iY c`vbi Rb wWevi cybivi wiRvf mw Ges
GZ`&msv Ab Kvb welq wewa viv wbaviY KwiZ cvwieb|
235| gbvbqb c`vb Kwievi gZv (Powertonominate)|- (1) Kvb Kvvwbi cZK wmwKDwiwU
aviK, h Kvb mgq, wbavwiZ cwZZ, Zvnvi gZzi ci h ewi wbKU Zvnvi wmwKDwiwU b nBe, D ewK
gbvbqb KwiZ cvwieb|
212
(2) GKvwaK ew h_fve Kvb Kvvwbi wmwKDwiwUi aviK nBj, D h_ aviKMY GK, h Kvb
mgq, wbavwiZ cwZZ, Zvnvì gZzi ci h ewi wbKU Zvnvì wmwKDwiwU msv mKj AwaKvi b nBe, D
ewK gbvbqb KwiZ cvwieb|
(3) Kvb Kvvwbi wmwKDwiwU welq cPwjZ Ab Kvb AvBb ev BQvc ev Ab Kvb wewjeevq hvnv wKQyB
_vKzK bv Kb, D Kvvwbi wmwKDwiwU msv AwaKvi Kvb ewi Dci b Kwievi Dk wbavwiZ cwZZ
Kvb ewK gbvbqb c`vb Kiv nBj, gbvbxZ ew wmwKDwiwU aviK ev gZ, h_ wmwKDwiwU aviKMYi
gZyZ D wmwKDwiwUZ, Ab mKj ew ev` hvBqv, D wmwKDwiwU aviK ev gZ, h_ wmwKDwiwU aviKMYi
mKj AwaKvii AwaKvix nBeb, hw` bv D gbvbqb wbavwiZ cwZZ cwieZb ev evwZj Kiv nq|
(4) h gbvbxZ ew bvevjK nb, m bvevjK Aevq gbvbxZ ew gZzeiY Kwij, wmwKDwiwU
aviK, wbavwiZ cwZZ, h Kvb ewK gbvbqb c`vb Kwiqv wbqvM KwiZ cvwieb, whwb Kvvwbi wmwKDwiwUZ
D wmwKDwiwU aviKi mKj AwaKvii AwaKvix nBeb|
Ask 11
cmcvm Ges wmwKDwiwU eUb
(Prospectusandallotmentofsecurites)
236| MY cve Ges cvBfU cmgU ( Public offer and private placement)|- Kvb cvewjK
Kvvwb wbwjwLZfve wmwKDwiwU Bmy KwiZ cvwie, h_vt(K)
GB Aski weavbvejx AbymiYc~eK RbmvaviYK cmcvmi gvag, AZtci Mb cve

ewjqv DwjwLZ); ev
(L)
GB Aski Aavq 2 Gi weavbvejx AbymiYc~eK cvBfU cmgUi gvag; Ges
(M)
GB AvBbi weavbvejx Abymvi Ges, ZvwjKvfy nBZ BQyK Kvb Kvvwb ev

wmwKDwiwU ZvwjKvfy KwiZ BQyK Kvb Kvvwbi , wmwKDwiwU Gv GP
Kwgkb AwWbvm, 1969 Ges Dnvi Aaxb cYxZ wewagvjv I cweavbgvjv Abymvi ivBU
Bmy ev evbvm Bmyi gvag|
(2) Kvb cvBfU Kvvwb GB Aski Aavq 2 Gi weavbvejx AbymiYc~eK Kej cvBfU cmgUi
gvag wmwKDwiwU Bmy KwiZ cvwie|
evLv|- GB Aski Dk c~iYK, MY cve A_ Kvb Kvvwb KZK RbmvaviYi Dk wmwKDwiwUi
cv_wgK MY cve ev cybtMYcve A_ev we`gvb kqvi nvvi KZK RbmvaviYi wbKU wmwKDwiwU
weqi cve Afy nBe|
213
237| wmwKDwiwU Bmy Ges nvi, BZvw` wbqY wmwKDwiwUR G GP Kwgkbi gZv ( Power
ofSecuritiesandExchangeCommissiontoregulateissueandtransferofsecuritiesetc)|- (1)
GB Ask weaZ weavbvejx Ges aviv 266 Gi weavbvejx(K)
hZ`~i me (A)
wmwKDwiwU Bmy I nvii ; Ges
(Av)
ZvwjKvfy Kvvwb ev evsjv`ki Kvb ^xKZ K GP wmwKDwiwU

ZvwjKvfy KwiZ BQyK Kvb Kvvwb KZK jfvsk Acwikvai , GB
AvBb wfbic weavb bv _vwKj, wmwKDwiwUR G G Kwgkb KZK
GZ`yk cweavbgvjv cYqbi gvag cwiPvwjZ nBe;
(L)
Abvb , miKvi KZK cwiPvwjZ nBe|
evLv|- m`n `~i Kwievi Dk GZviv NvlYv Kiv nBZQ h, cmcvm, eivi weeiYx,
AMvwaKvi kqvi cybivi Ges GB AvBb mywbw`fve wbavwiZ Ab h Kvb welq
msv mKj welqi gZv miKvi, Av`vjZ ev gZ, iwRvi KZK cqvM Kiv
nBe|
(2)
wmwKDwiwUR G G Kwgkb, Dc-aviv (1) G DwjwLZ welq wmwKDwiwUR Gv

GP Kwgkb AwWbvm, 1969 Gi aviv 2, 2K, 2L, 2M, 2MM, 2N Gi Aaxb AwcZ
gZv cqvM Kwie|
238| wmwKDwiwU weqi cve mwjZ `wjj cmvm wnmve MY (Documentcontainingofferof

securities for sale to be deemed prospectus)
|- (1) h Kvb Kvvwb Dnvi mKj ev Kvb
wmwKDwiwU RbmvaviYi wbKU weqi Rb cve Kwievi j Dnvi Kvb wmwKDwiwU eiv Ki ev eiv KwiZ
mZ nq, mB h `wjji gvag weqi cve Kiv nq, Dnv mKj D Kvvwb KZK BmyKZ
cmvm wnmve MY nBe; Ges cmvm DwjwLZ welqvw` I DnvZ Kvb wg_v weewZ I wePywZi `vq-`vwqZ, ev
cmvmi Ab Kvb welq mwKZ mKj AvBb I wewagvjv, Dc-aviv (3) I (4) G Dj&wLZ mskvab mvc,
chvR nBe Ges Z`vbymvi GBicfve KvhKi _vwKe hb D wmwKDwiwU Rbmvavibi wbKU Puv`v msMni Rb
cve Kiv nBqvQ Ges h Kvb wmwKDwiwU cve MnYKvix eweM D wmwKDwiwUi Puv`v `vZv, Ze D `wjj/
cmvm DwjwLZ wg_v weewZ ev Ab Kvb welq mK cveKvix ewi `vq-`vwqZK zY Kwie bv|
(2) GB AvBbi Dk c~iYK , wfbic cgvwYZ bv nBj, Bnv RbmvaviYi wbKU wmwKDwiwU weqi
cve Kwievi j Kvb eiv ev eivi eev MnYi cgvY wnmve MY nBe, hw` `Lvbv nq h, (K)
eivi ev eivi eev MnYi Qq mvni ga RbmvaviYi wbKU mKj wmwKDwiwU ev

Kvb wmwKDwiwU weqi cve Kiv nBqvwQj; ev
(L)
cvei ZvwiL wmwKDwiwU mwKZ m~Y cY Kvvwb KZK MnxZ nqwb|

214
(3) aviv 239, hvnv GB avivi gvag chvR, GBicfve KvhKi nBe, hb(K)
D aviv Abymvi cmvm h mKj welqi DjL Kiv AvekK, Dnvi AwZwi wnmve
cmvm wbewYZ welq DjL KwiZ nBe, h_vt(A)
cvweZ wmwKDwiwU mK Kvvwb KZK MnxZ ee MnxZe cYi cKZ

cwigvY; Ges
(Av)
h Pywi Aaxb D wmwKDwiwU eiv Kiv nBqvQ ev nBe Dnv cwi`kbi mgq
I vb;
(L)
cmvm Kvvwbi cwiPvjK wnmve h mKj ewi bvg DjL Kiv nBqvQ mB mKj
cveKvix eweM|
(4) h GB avivi mwnZ mwKZ Kvb cve AvnvbKvix ew GKwU Kvvwb ev dvg nq, mB
Dc-aviv (1) G DwjwLZ `wjj D Kvvwb ev dvgi c, gZ, Kvvwbi `yBRb cwiPvjK ev dvgi AbwaK
AaK Askx`vi KZK ^vwiZ nBjB Pwje|
239| cmvm DjL welqvw` (Matterstobestatedinprospectus)
|- (1) Kvb cvewjK
Kvvwb KZK ev Dnvi c cKvwkZ cZK cmvm A_ev h ew Kvvwb MVb wbqvwRZ AvQb ev wQjb ev
DnvZ AvMnx mB ew KZK ev Zvnvi c cZK cmvm ZvwiL DjL c~eK ^vwiZ nBZ nBe Ges(K)
DnvZ wbewYZ Z_vw` Afy _vwKZ nBe, h_vt(i)
Kvvwbi wbewZ Kvhvjq, Kvvwb mwPe, cavb A_ KgKZv, wbixK, AvBwb

civgkK, evsKvi, Uvw, hw` _vK, AewjLbKvix Ges wbavwiZ Abvb
eweMi bvg I wVKvbv;
(ii)
Bmy Icwbs I KvwRs Gi ZvwiL Ges eivc c`vb mK NvlYv Ges

wbavwiZ mgqi ga diZ c`vb;
(iii)
cwiPvjK cwil` KZK GKwU c_K evsK wnmve msv weeiY hLvb Bmyi
gvag MnxZ A_ vbvi Kiv nBe Ges wbavwiZ cwZZ c~ei Bmy nBZ
cv A_i eeZ I AeeZ A_i DjLmn mKj A_i wevwiZ weeiY
cKvk;
(iv)
Bmyi AewjLb mK wevwiZ eYbv;
(v)
Bmyi , cwiPvjK, wbixK I evsKvii mwZ, wekl, hw` _vK, Ges

wbavwiZ Abvb ewMYi gZvgZ;
(vi)
BmyKvix KZc Ges GZ`yk MnxZ wmvi wevwiZ weeiY;
(vii)
wmwKDwiwU eiv I Bmyi KvhcwZ I mgqmxgv;
(viii)
wbavwiZ cwZZ Kvvwbi g~jab KvVvgv;

215
(xi)
MY cvei g~j j, eZgvb Bmyi gqv` Ges wbavwiZ Abvb weeiY;
(x)
Kvvwbi g~j j I eZgvb eev Ges Dnvi Aevb, cK evevqbi

Zdwmj;
(xi)
wb ewYZ welqi weeiY(A)
cKi Szwu Ki welq eevcKi aviYv;
(Av)
cKi Rkb wcwiqW;
(B)
cKi AMMwZi cwigvY;
(C)
cK mgvwi mgqmxgv;
(D)
cmvm Bmyi AeewnZ c~eeZx cuvP ermi miKvix msv ev mswewae

msv KZK Kvvwbi D`vvMYi wii MnxZ ev g~jZwe Kvb
gvgjv ev AvBbMZ eev;
(xii)
bM` eZxZ wcwgqvg ev kqvi Bmyi gvag cwikvahvM b~bZg Puv`v;
(xiii)
cvwiPvjKMYi wbqvM I cvwikwgKmn Zvnvì mK wevwiZ eYbv, Ges

KvvwbZ Zvnvì ^v_i cKwZ I ew mK wbavwiZ weeiY; Ges
(xiv)
(L)
wbavwiZ cwZZ cwiPvjMYi Puv`vi Drm cKvk;
Avw_K Z_i Dk wbewYZ cwZe`bi DjL _vwKe, h_v t(i)
Kvvwbi gybvdv/ jvf I wZ Ges cwim` I `vq`bv Ges wbavwiZ Abvb

welq mK wbixK KZK c` cwZe`b;
(ii)
h Avw_K ermi cmvm Bmy Kiv nq, Dnvi AeewnZ c~eeZx cuvP Avw_K
ermi ch cZK Avw_K ermi Kvvwbi jvf-wZi cwZe`bmn wbavwiZ
cwZZ Dnvi Aaxb Kvvwbmg~ni wbavwiZ welq cwZe`b:
Ze kZ _vK h, h Kvb Kvvwb wbMgwZ nBevi ZvwiL nBZ
cuvP ermi AwZevwnZ bv nq, mB wbavwiZ cwZZ cmvm Bmyi
c~eeZx cZK Kvvwbmn Dnvi jvf wZi wicvU cmvm ebYv KwiZ
nBe;
(iii)
cmvm Bmyi AeewnZ c~eeZx cuvP Avw_K ermi ch cZK Avw_K ermi
wbixK KZK cYxZ Kvvwbi jvf-wZi wicvU Ges mekl h ZvwiL ch
Kvvwbi cwim` I `vq-`bv c`kbc~eK, wnmve Kiv nBqvwQj D ZvwiL
cmvm Bmyi Kgc 180 w`b c~ei ZvwiL nBZ nBe:
216
Ze kZ _vK h, h Kvb Kvvwb wbMgwZ nBevi ci cuvP

ermi AwZevwnZ bv nq, mB cmvm wbavwiZ cwZZ Kvvwb
wbMwgZ nBevi ZvwiL nBZ c~eeZx mKj Avw_K ermii Rb wbixK KZK
cYxZ Kvvwbi eemvi jvf-wZi cwZe`b Ges cmKUvm Bmyi c~ei
Kvb ZvwiL ch Dnvi cwim` I `vq`bvi weeiY DjL KwiZ nBe; Ges
(iv)
wmwKDwiwU weq j A_ cZ ev civfve h eemv ev jb`b Kvh

eenvi Kiv nBe Dnvi mK cwZe`b;
(M)
DnvZ GB AvBbi weavbvejx cwZcvjb msv GKwU NvlYv Ges GB gg GKwU weewZ
_vwKe h, GB cmvm GB AvBb, wmwKDwiwU Gv GP AwWbvm, 1969 Ges
wmwKDwiwU Gv G Kwgkb Gv, 1993 Ges D AvBbmg~ni Aaxb cYxZ wewagvjv
I cweavbgvjvi cwicx Kvb wKQyB bvB; Ges
(N)
DnvZ wbavwiZ Abvb welq DjL KwiZ Ges wbavwiZ Abvb wicvU Afy KwiZ
nBe|
(2)
Dc-aviv (1) Gi Kvb wKQyB,(K)
Ab Kvb ewi AbyKj aviv 220 Gi Dc-aviv (1) Gi `dv (K) Gi Dc-`dv (ii) Gi
Aaxb kqvi NvlYvi AwaKvi Kvb Ave`bKvixi _vKzK ev bv _vKzK, Kvvwbi eZgvb
m`m ev wWevi nvviMYi cwZ Kvvwbi kqvi ev wWevi mwKZ cmvm ev
Ave`b dig Bmyi chvR nBe bv; ev
(L)
c~e BmyKZ Ges Kvb ^xKZ K GPi mwnZ AvcvZZt jb`bKZ ev D

GP DZ kqvi ev wWevii mwnZ mKj w`K _K wgj iwnqvQ ev GKB iKg
nBevi mvebv iwnqvQ, Ggb Kvb kqvi ev wWevii cmvm ev Ave`b digi
chvR nBe bv|
(3) Kvb Kvvwbi MVbi Dci ev Dnvi idvim Kvb cmvm ev dig Bmy Kiv nDK ev bv nDK,
Dc-aviv (1) Gi weavbvejx, Dc-aviv (2) Gi weavb mvc, Kvb cmmvm ev Ave`bi digi chvR
nBe|
evLv|- cmvm DwjwLZ ZvwiL Dnvi cKvki ZvwiL wnmve MY nBe|
(4) Kvb Kvvwb KZK ev Dnvi c A_ev Kvb AwfcZ Kvvwb mwKZ cmvm Bmy Kiv hvBe
bv, hw` bv Dnv cKvki ZvwiL ev Dnvi c~e D cmvm Kvvwbi cwiPvjK ev cvweZ cwiPvjK wnmve bvg
Afy cZK ew KZK ev h_vh_fve gZvcv Zvnvi AvUwb KZK ^vwiZ cmvmi GKwU Abywjwc
wbeKi wbKU wbebi Rb ciY Kiv nq|
217
(5) Dc-aviv (1) Gi Aaxb BmyKZ cmvm Kvb wekl KZK cwYZe weewZ Afy Kiv hvBe bv,
hw` bv D wekl Ggb Kvb ew nb, whwb Kvvwbi MVb ev Dbqb ev eevcbv Kvh RwoZ ev m bb ev
wQjb bv Ges cmvm BmyZ Zvnvi wjwLZ mwZ c`vb Kib Ges wbeKi wbKU wbebi Rb cmvmi
GKwU Abywjwc ciYi c~e Zvnvi GBic mwZ cZvnvi bv Kib Ges cmvm GZrmwKZ GKwU weewZ Afy
KwiZ nBe|
(6) Dc-aviv (1) Gi Aaxb BmyKZ cZK cmvmi Dci(K)
GB gg weewZ c`vb KwiZ nBe h, Dc-aviv (4) Abymvi Bnvi GKwU Kwc wbebi
Rb wbeKi wbKU ciY Kiv nBqvQ; Ges
(L)
Dic ciYKZ Abywjwci mwnZ GB aviv Abymvi mshy KwiZ nBe GBic Kvb
`wjj mK DjL KwiZ nBe A_ev cmvm Afy Kvb weewZi welq DjL
KwiZ nBe hLvb GBic `wjji welq wbw` Kiv nBqvQ|
(7) iwRvi Kvb cmvm wbeb Kwieb bv, hw` bv GB aviv Abymvi wbeb mwKZ mKj kZ c~iY
Kiv nq Ges cmvm h mKj ewi bvg Afy Kiv nBqvQ Zvnvì cZKi wjwLZ mwZ cmvmi mwnZ
mshy Kiv nq|
(8) Dc-aviv (4) Gi Aaxb cmvmi Abywjwc wbeKi wbKU ciYi ZvwiLi cieZx beB w`bi ga
Bmy Kiv bv nBj, Kvb cmvm ea nBe bv|
(9) hw` GB avivi weavb jsNb Kwiqv Kvb cmvm Bmy Kiv nq, Zvnv nBj D Kvvwb Ab~b cvk
nvRvi UvKv nBZ AbwaK wZb j UvKv ch A_` `Yxq nBe Ges Dic cmvm Bmyi vZmvi c
nIqv cZK ew AbwaK wZb ermi Kviv` ev Ab~b cvk nvRvi UvKv nBZ AbwaK wZb j UvKv ch A_`
ev Dfq ` `Yxq nBeb|
240| cmvm DwjwLZ Pywi kZ ev Dk cwieZb (Variation in terms of contracts or
objects in prospectus)|-(1) Kvb Kvvwb, Kvb mgqB, cmvm DwjwLZ Pywi kZ ev cmvm Bmyi
Dk, Kvvwbi mvaviY mfvq MnxZ wekl wmv viv Abygv`b ev c` KZZ eZxZ, cwieZb KwiZ cvwie bvt
Ze kZ _vK h, kqvi nvviMYK c` Dic wmvi bvwUki wbavwiZ Ask D Kvvwbi wbewZ
Kvhvjq h Rjvq AewZ mB Rjvi msev`cmg~n (GKwU evsjv I GKwU BsiRx msev`c) Dic cwieZbi
hwKZv c`kbc~eK cKvk KwiZ nBet
AviI kZ _vK h, D Kvvwb ZvwjKvfy Ab Kvb Kvvwbi BKzBwU kqvi weq, eemv ev Ab
Kvbfve jb`bi Rb cmvmi gvag ZrKZK msMnxZ A_ eenvi Kwie bv|
218
(2) h mKj kqvi nvvi cmvm Dwj&wLZ Pji kZ ev Dk cwieZbi cve mZ bq ZvnvìK
D`vvMY ev wbqYKvix kqvi nvviMY KZK wmwKDwiwU Gv GP Kwgkb KZK GZ`yk cYxZ cweavb
viv wbavwiZ g~j Ges cwZ ev kZ GKwU Aegy nIqvi cve c`vb KwiZ nBe|
241|
Kvvwbi KwZcq m`m KZK kqvi weqi cve (Offerofsaleofsharesbycertain
members of company)|- (1) h Kvvwbi KwZcq m`m, cwiPvjK cwilì mwnZ civgkg,
Zvnvì aviYKZ kqvii Ask weqi Rb RbmvaviYi wbKU cve KwiZ Pvnb, mB Zvnviv wbavwiZ
cwZ Abymvi Dic cve Kwieb|
(2) h `wjji gvag RbmvaviYi wbKU cve Kiv nq, Dnv mKj B, Kvvwb KZK
BmyKZ
cmvm wnmve MY nBe Ges Z`&axb cYxZ AvBb I wewagvjv cmvm DwjwLZ welqvw` I DnvZ c` wg_v
weewZ I wePywZi `vq`vwqZ Ges cmvmi Abvb welqi , GBicfve chvR nBe hb, Dnv Kvvwb
KZK BmyKZ Kvb cmvm|
(3) h mKj m`m, ew m`m ev mswewae msv ev DfqB nDK bv Kb, Gi kqvi RbmvaviYi wbKU
weqi cve Kiv nBqvQ, Zvnviv mwwjZfve KvvwbK Zvnvì c I AbyK~j weqi cve msv mKj
c`c MnYi KZZ c`vb Kwie Ges Kvvwb KZK GZrmK KZ mKj eq wbevn Kwie|
242| weg~Z dig wmwKDwiwUi MY cve (Publicofferofsecuritiestobeindematerialised
form)|- (1) GB AvBbi Abvb weavb hvnv wKQyB _vKzK bv Kb,(K)
MYcveKvix cZK Kvvwb; Ges
(L)
wbavwiZ GK ev GKvwaK kYxi cvewjK Kvvwb;
-Kej wWcwRUwi AvBb, 1999 Ges Z`&axb cYxZ cweavbgvjv AbymiYc~eK weg~Z dig wmwKDwiwU Bmy
KwiZ cvwie|
(2) Dc-aviv (1) G DwjwLZ Kvvwb eZxZ, Ab Kvb Kvvwb Bnvi kqvi weg~Z dig cwieZb KwiZ
cvwie ev GB AvBbi weavb Abymvi eve dig Dnvi wmwKDwiwU Bmy KwiZ cvwie ev wWcwRUwi AvBb, 1999 I
Zàxb cYxZ cweavbgvjv Abymvi weg~Z dig wmwKDwiwU Bmy KwiZ cvwie|
243| cmvmi wevcb
(Advertisement of prospectus)|- h Kvb cwZZ Kvb
Kvvwbi cmvmi wevcb cKvk Kiv nq, mB D wevcb Kvvwbi j I Dk msv mviKi
welqey, m`mMYi `vq-`vwqZ Ges Kvvwbi kqvi g~jabi cwigvY, Ges mviK ^viKvix ewMYi bvg Ges
Zvnvì Puv`v c`vbKZ kqvii msLv, Ges Dnvi g~jab KvVvgv DjL KwiZ nBe|
219
244| kj&d cmvm (Shelfprospectus)| (1) h Kvb kYxi ev kYxmg~ni Kvvwb wmwKDwiwUi
cve Kwievi c_g chvq, wmwKDwiwU Gv GP Kvvwb KZK GZ`yk cYxZ cweavbgvjv Abymvi, wbeKi
wbKU GKwU kj&d cmvm `vwLj KwiZ cvwie hvnvZ DjL _vwKe h, Dic cmvmi eaZvi gqv` nBe
Dnvi Aaxb wmwKDwiwUi c_g cve Kwievi ZvwiL nBZ AbwaK GK ermi, Ges D cmvmi gqv` _vKvKvjxb
mgq wZxq ev cieZx cve Kwievi Rb cybivq cmvmi cqvRb nBe bv|
(2) kj&d cmvm `vwLjKvix KvvwbK m b~Zb PvR, wmwKDwiwUi c_g cve ev wmwKDwiwUi c~eeZx
cve Ges cieZx cvei ga Kvvwbi A_bwZK Aevi cwieZb Ges wbavwiZ Abvb cwieZb mK iZc~Y
welq DjLc~eK GKwU mviK D kj&d cmvmi Aaxb wZxq ev cieZx wmwKDwiwU cvei c~e wbavwiZ mgqi
ga wbeKi wbKU `vwLj KwiZ nBe:
Ze kZ _vK h, h Kvb Kvvwb ev Ab Kvb ew Dic Kvb cwieZbi c~eB AMxg Puv`vi
UvKv cwikvamn wmwKDwiwU eivi Ave`b MnY Kib, mB D Kvvwb ev ew Dic cwieZb mK
Ave`bKvixMYK AewnZ Kwieb Ges Ave`bKvixMY hw` Zvnvì Ave`b cZvnvii BQv cKvk Kib, Zvnv
nBj BQv cKvki cbi w`bi ga Puv`v wnme MnxZ mKj A_ diZ c`vb Kwieb|
(3) h Kvb Z_ mviK `vwLj Kiv nq, mB Dc-aviv (2) G DwjwLZ wmwKDwiwU weqi cZK
mgq kj&d cmvmmn D mviK cmvm wnmve MY nBe|
evLv|- GB avivi Dk c~iYK, kj&d cmvm A_ GBic Kvb cmvm hvnvi DnvZ Afy
wmwKDwiwU ev Kvb kYxi wmwKDwiwU, GKwU wbw` gqvì Rb cybivq cmvm Bmy bv Kwiqv, Puv`vi
wewbgq GK ev GKvwaK evi Bmy Kiv nq|
245| iW nwis cmvm (Redherringprospectus)|- (1) wmwKDwiwUi cve KwiZ BQyK Kvb
Kvvwb cmvm Bmyi c~e iW nwis cmvm Bmy KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb iW nwis cmvm Bmyi cveKvix Kvb Kvvwb Puv`vi ZvwjKv cKvk Ges
cve Kwievi Kgc wZb w`b c~e wbeKi wbKU Dnv `vwLj Kwie|
(3) Kvb cmvmi chvR evaevaKZv GKwU iW nwis cmvmi I GKBfve chvR
nBe Ges iW nwis cmvm I cmvmi ga Kvb cv_K _vwKj Dnv cmvm cv_K wnmve iZvivc
KwiZ nBe|
(4) GB avivi Aaxb wmwKDwiwUi cve mgvwi ci cmvm FY ev kqvi g~jabi gvag nDK bv Kb,
msMnKZ Ges wmwKDwiwUi KvwRs g~j Ges iW nwis cmvm DjL Kiv nqwb GBic Kvb welq wevwiZ DjL
Kwiqv iwRvi I wmwKDwiwU Gv GP Kwgkbi wbKU `vwLj KwiZ nBe|
evLv|- GB avivi Dk c~iYK, iW nwis cmvm Awfew A_ GBic Kvb cmvm hvnvZ Afy
wmwKDwiwUmg~ni wZc~iYi KvqvUvg I g~j mwKZ m~Y weeiY Afy Kiv nq bv|
220
246| wmwKDwiwUi Rb Ave`b dig Bmy
(Issueofapplicationformsforsecurities) |- (1)
Kvb Kvvwbi wmwKDwiwU qi Rb Ave`b dig Bmy Kiv hvBe bv, hw` bv D digi mwnZ GKwU msw
cmvm mshy Kiv nq:
Ze kZ _vK h, GB Dc-avivi Kvb wKQyB chvR nBe bv hw` c`wkZ nq h, Ave`bi dig Bmy Kiv
nBqvwQj(K)
Kvb ewK mij wekvm D wmwKDwiwUi welq Kvb AewjwLZ Pyw Kwievi Rb
AvgY RvbvBevi Ask wnmve; ev
(L)
Ggb Kvb wmwKDwiwU mK hvnv RbmvaviYi wbKU weqi Rb cve Kiv nBqvwQj|
(2) hw` Kvb ew Puv`vi ZvwjKv I cvei mgqmxgv mgvwi c~e Abyiva Ki, Zvnv nBj ZvnvK
cmvmi GKwU Kwc mieivn KwiZ nBe|
(3) hw` Kvb Kvvwb GB avivi weavb AbyiY KwiZ e_ nq, Zvnv nBj cZK e_Zvi D
Kvvwb cvk nvRvi UvKv A_` `Yxq nBe|
247| cmvm wg_v weewZi Rb dR`vix `vq-`vwqZ (Criminalliabilityformisstatementin
prospectus)|- h GB Aavqi Aaxb BmyKZ, cPvwiZ ev ebKZ Kvb cmvm Ggb Kvb weewZ Afy
Kiv nq, hvnv AmZ ev cZviYvg~jK A_ev h Kvb Afy ev Kvb welqi wePywZi dj cZviYvi mvebv
_vK, mB Dic cmvm Bmyi Rb Abygv`bKvix cZK ew aviv 394 Gi Aaxb `vqx nBebt
Ze kZ _vK h, GB avivi Kvb wKQyB Ggb Kvb ewi cwZ chvR nBe bv, hw` wZwb cgvb KwiZ
cvib h, D weewZ ev wePywZ iZnxb wQj ev Zvnvi GBic wekvm Kwievi hywmZ KviY wQj, Ges cmvm
Bmyi mgq ch wZwb wekvm KwiZb h, weewZwU mZ wQj ev Dic Afy ev wePywZ cqvRb wQj|
248| cmvm wg_v weewZi Rb Ìqvbx `vq-`vwqZ (Civil liability for misstatements in
prospectus)|- (1) h Kvb ew cmvm Afy GBic Kvb weewZi ev Kvb welq ev wePywZi Dci
wfw Kwiqv Kvb Kvvwbi wmwKDwiwUi Rb Puv`v c`vb Kib hvnv cZviYvg~jK Ges Dnvi djkwZZ Zvnvi Kvb
jvKmvb ev wZ nq, mB D Kvvwb Ges GBic cZK ew whwb(K)
cmvm Bmyi mgq Kvvwbi cwiPvjK wQjb;
(L)
cmvm Kvvwbi GKRb cwiPvjK wnmve AwfwnZ nBZ mwZ c`vb KwiqvQb Ges
AwfwnZ nBqvQb wKsev ZvrwYKfve ev wKQy mgqi eeavb Dic cwiPvjK nBeb
ewjqv mwZ w`qvQb;
221
(M)
Kvvwbi GKRb D`vv;
(N)
cmvm Bmy Abygv`b KwiqvQb; Ges
(O)
aviv 239 Gi Dc-aviv (5) G DwjwLZ Kvb wekl;
wZwb, aviv 249 Gi Aaxb Ggb ew h kvw cvBZ cvi Zvnv zY bv Kwiqv, Dic jvKmvb ev wZ nBqvQ Ggb
cZK ewK, wZc~iY c`vbi Rb `vqx _vwKeb|
(2) Dc-aviv (1) Gi Aaxb Kvb ew `vqx nBeb bv, hw` wZwb cgvY KwiZ cvib h,
(K)
Kvvwbi cwiPvjK nBevi mwZ c`vbi ci cmvm Bmyi c~e Zvnvi mwZ
cZvnvi KwiqvwQjb Ges Bnv Zvnvi Abygv`b ev mwZ eZxZ Bmy Kiv nBqvwQj; ev
(L)
Zvnvi AeMwZ ev mwZ eZxZ cmvm Bmy Kiv nBqvwQj Ges Bnv Bmyi welq vZ
nBevi ci wZwb AbwZwej GB gg MY-wew c`vb KwiqvwQjb h, Bnv Zvnvi AeMwZ
ev mwZ ewZiKB Bmy Kiv nBqvQ|
(3) GB avivq hvnv wKQyB _vKzK bv Kb, h Bnv cgvwYZ nq h, Kvb Kvvwb ev Ab Kvb ewi
wmwKDwiwUi Rb Ave`bKvixMYK cZviYvi Dk ev Ab Kvb cZviYvg~jK Dk Kvb cmvm Bmy Kiv
nBqvQ, mB Dc-aviv (1) G DwjwLZ cZK ew Dic cmvmi wfwZ wmwKDwiwUZ Puv`v`vbKvix Kvb
ewi h jvKmvb ev wZ mvwaZ nq Dnvi mKj ev h Kvb wZi Rb, `vq-`vwqZi Kvb mxgveZv ewZiK,
ewMZfve `vqx nBeb|
249| A_ wewbqvMi Rb cZviYvg~jKfve cj
y Kwievi ` (Punishment for fraudulently
inducingpersonstoinvestmoney)|- Kvb ew hw` vZmvi ev nVKvixfve Kvb AmZ, cZviYvg~jK ev
wevwKi weewZ, cwZkwZ, ev c~efvm c`vb Kwiqv BQvKZfve iZc~Y Z_vw` Mvcb Kwiqv Ab Kvb ewK
wbwjwLZ Kvb PywZ Ave nBZ ev Ave nBevi cve KwiZ cjy Kib ev cjy KwiZ Pv Kib, h_vt(K)
wmwKDwiwU ARb, nvi ev DnvZ Puv`v c`vb ev AewjLbi Rb ev j mvw`Z Kvb

Pyw; A_ev
(L)
GBic Kvb Pyw hvnvi Dk ev fvbKZ Dk nBZQ Kvb ci AbyK~ j

wmwKDwiwU cm~Z jfvsk ARb ev wmwKDwiwUi g~ji nvm ewi m~ gybvdv ARb Kiv;
(M)
GBic Kvb Pzw hvnvi Dk nBZQ Kvb evsK ev Avw_K cwZvb nBZ FY myweav
ARb Kiv-
222
250| cwZcvjb e_Zvi djvdj (Consequenceoffailuretocomply)|- (1) hw` Kvb msz ewi
Ave`bi cwZ Av`vjZ GB AwfgZ cvlY Ki h, wmwKDwiwU eUbi Kvvwb GB AvBb, Securities
and Exchange Ordinance, 1969, wmwKDwiwUR Ges GP Kwgkb AvBb, 1993 Ges D AvBbmg~ni Aaxb
cYxZ wewa ev cweavbi weavbvejx cwZcvjb e_ nBqvQ Ges Bnvi dj wewbqvMKvixì ^v_ zY nBqvQ, Zvnv
nBj Av`vjZ mswk Kvvwb ev ewK hywmsMZ bvbxi myhvM c`vb Kwiqv wbwjwLZ wb`k c`vb KwiZ
cvwie, h_vt(K)
mswk Kvvwb Ges/ev ewK cqvRbxq my`mn ev, gZ, my` eZxZ wewbqvMKvixì wbKU
BmyKZ wmwKDwiwUi Aaxb msMnxZ A_ cZcYi wb`k c`vb;
(L)
mswk Kvvwb Ges/ev ewK Kvb mywbw` gqvì Rb cywRuevRvi cek bv Kwievi wb`k
c`vb;
(M)
mswk K GPK D wmwKDwiwU ZvwjKvfy ev jb`b bv Kwievi wb`k c`vb;
(N)
mswk K GPK BmyKvix Kvvwb KZK RgvKZ wmwKDwiwU Rgv evRqv KwiZ wb`k
c`vb;
(O)
gvgjvi cwicwZ Av`vjZ hic Dchy Ges h_v_ weePbv Kwie mBic Ab Kvb Av`k
c`vb|
(2) GB avivq ew ewjZ aviv 248 Gi Aaxb ì Rb `vqx ewK eySvBe|

251| wZM ew KZK eev MnY (Action by affected persons)|- cmvm Kvb wevw
weewZ ev Kvb Afyw ev wePywZi dj wZM Kvb ew ev ew kYx ev ew msN aviv 247, 248 Ges 249
Gi Aaxb gvgjv `vqi ev Ab Kvb AvBbMZ eev MnY KwiZ cvwie|
252| wmwKDwiwU ARb, BZvwì Rb Q`cwiPq aviYi kvw (Punishment for personation for
acquisitionetc.ofsecurities)|- (1) Kvb ew hw`(K)
Kvb Kvvwbi wmwKDwiwU ARb, ev wmwKDwiwUZ Puv`v c`vbi Rb Q` bvg Ave`b

Kib, ev Ave`b KwiZ mnvqZv Kib; ev
(L)
Kvb Kvvwbi wmwKDwiwU ARb, ev wmwKDwiwUZ Puv`v c`vbi Rb wewfb bvg ev Zvnvi
bvgi wewfb Aski MVb wfb wfb fve, ev WvKbvg GKvwaK Ave`b Kib ev Ae`b
KwiZ mnvqZv Kib; ev
(M)
Ab Kvbfve Kvb KvvwbK cZ ev civfve ZvnvK, ev Ab Kvb ewK Q`

bvg Kvb wmwKDwiwU eiv, ev nvi wbebi Dk civwPZ Kib;
-Zvnv nBj Zvnvi wei aviv 384 Gi Aaxb eev MnY Kiv hvBe|
223
(2) Dc-aviv (1) Gi weavbvejx Kvb Kvvwb KZK BmyKZ cZK cmvm I wmwKDwiwUi Ave`b
dig AekB DjL KwiZ nBe|
(3) Kvb ew GB avivi Aaxb `vlx mve nBj, Av`vjZ D ew KZK AwRZ gybvdv, hw` AwRZ nq,
cZvnvii Ges Zvnvi AwaKvi _vKv wmwKDwiwU R I wbw Kwievi Av`k c`vb KwiZ cvwie|
(4) Dc-aviv (3) Gi Aaxb wmwKDwiwU cZvnvi ev wbwi gvag cv A_ wewbqvMKvixi wkv I msiY
Znwej Rgv nBe|
253| Kvvwb KZK wmwKDwiwU eiv (Allotmentofsecuritiesbycompany)|- (1) Puv`v c`vbi
Rb Rb-mvaviYi wbKU cveKZ Kvb Kvvwbi wmwKDwiwU eiv Kiv hvBe bv, hw` bv cmvm DwjwLZ A_i
ga b~bZg cwigvY A_ Puv`v c`vb Kiv nq Ges DwjwLZ cwigvYi A_i wecixZ Ave`bi Dci cwikvwaZe
A_ PKi gvag ev Ab Kvb `wjji gvag KvvwbK cwikva Kiv ev Kvvwb KZK MnxZ nq|
(2) cZK wmwKDwiwUi Rb Ave`bi Dci cwikvaZe A_ wmwKDwiwUi bvwgK g~ji Ab~b kZKiv cuvP
fvM ev kZKiv GBic Ask ev cwigvYi nBe, hvnv wmwKDwiwU G GP Kwgkb KZK GZ`yk cYxZ
cweavbgvjv viv wbavwiZ nq|
(3) hw` ewYZ b~bZg cwigvY A_ Puv`v c`vb Kiv bv nq Ges Ave`bi Dci cwikvaZe A_ cmvm
Bmyi ZvwiL nBZ wk w`bi ga ev wmwKDwiwU G GP Kwgkb KZK wbavwiZ gqvì ga MnxZ bv nq, Zvnv
nBj Dc-aviv (1) Gi Aaxb MnxZ A_ wbavwiZ gqv` I cwZZ diZ c`vb KwiZ nBe|
(4) kqvi g~jab iwnqvQ GBic Kvb Kvvwb hLbB wmwKDwiwU eiv Kwie, ZLbB D Kvvwb
wbavwiZ cwZZ D eivi GKwU weeiYx wbeKi wbKU `vwLj Kwie|
(5) Dc-aviv (3) ev Dc-aviv (4) Gi Aaxb Kvb e_Zv msNwUZ nBj, D Kvvwb ev e_Zvi Rb `vqx
Bnvi Kvb KgKZv Dic e_Zv AevnZ PjvKvjxb mgq cwZw`bi e_Zvi Rb GK nvRvi UvKv wnmve A_` ev
GK j UvKv A_`, hwU Kg, `Yxq nBe|
254| K GKP wmwKDwiwU eemv cwiPvjbv
(Securities to be dealt with in stock
exchanges)|- (1) MY-cveKvix cZK Kvvwb, Dic cve Kwievi c~e GK ev GKvwaK ^xKZ K
GP Ave`b Kwie Ges D GK ev GKvwaK K GP wmwKDwiwU eemv cwiPvjbvi AbygwZ MnY Kwie|
224
(2) h Kvb cmvm DjL _vK h, Dc-aviv (1) Gi Aaxb Ave`b Kiv nBqvQ, mB h
K GP ev h mKj K GP wmwKDwiwU eemv cwiPvjbv Kiv nBe, mB ev mB mKj K GPi
bvgI D cmvm DjL KwiZ nBe|
(3) wmwKDwiwUZ Puv`v c`vbi wbwg RbmvaviYi wbKU nBZ Ave`bci Dci msMnxZ mKj A_ Kvb
Zdwmjx evsK GKwU c_K evsK wnmve Rgv ivwLZ nBe Ges wbewYZ Dk eZxZ Ab Kvb Dk eenvi
Kiv hvBe bv, h_vt(K)
cmvm wbw`KZ GK ev GKvwaK K GP wmwKDwiwU eemv Kwievi AbygwZ

c`vb Kiv nBj, wmwKDwiwU eivi wecixZ mg^qi Dk; ev
(L)
mswk Kvvwb Ab h Kvb KviY wmwKDwiwU eiv KwiZ Ag nBj, wmwKDwiwU G

GP Kwgkb KZK wbavwiZ mgqi ga cmvm Abymvi Ave`bKvixMYi wbKU
nBZ msMnxZ A_ cwikvai Rb|
(4) hZY bv wmwKDwiwUZ Puv`v c`vbi wbwg Rbmvavibi wbKU nBZ Ave`bci Dci msMnxZ mKj
A_ Dc-aviv (3) G wbw`KZ Dk eeZ nq, ZZY ch D A_ wmwKDwiwUZ Puv`v c`vbi wbwg
Ave`bci Dci A_ Rgv c`vbKvix ewì KjvY Kvvwb KZK Uv wnmve aviY KwiZ nBe|
(5) wmwKDwiwUi Rb Ave`bKvix Kvb ewK GB aviv ev aviv 253 Gi Kvb kZ AbymiY nBZ AevnwZ
c`vb evaKi h Kvb kZ evwZj nBe|
(6) hw` Kvb Kvvwb GB avivi weavbvejx AbymiY e_ nq, Zvnv nBj D Kvvwb Ab~b cuvP j UvKv
nBZ AbwaK cvk j UvKv ch A_` `Yxq nBe Ges D e_Zvi Rb `vqx Kvvwbi cZK KgKZv
AbwaK GK ermi Kviv` ev Ab~b cvk nvRvi UvKv nBZ AbwaK wZb j UvKv ch A_` ev Dfq `
`Yxq nBeb|
(7) Kvb Kvvwb, wmwKDwiwU G GP Kwgkb KZK wbavwiZ kZ mvc, Bnvi wmwKDwiwUZ Puv`v
c`vbi m~ Kvb ewK Kwgkb c`vb KwiZ cvwie|
255| ewkK wWcwRUwi iwm` (Global depository receipt)|- Kvb Kvvwb Bnvi mvaviY mfvq
wekl wmv MnYi ci wbavwiZ cwZZ I kZ mvc, h Kvb we`kx iv wWcwRUwi iwm` Bmy KwiZ cvwie|
225
cvBfU cmgU
(privateplacement)
256| cvBfU cmgU wmwKDwiwUi Puv`v c`vbi Rb cve ev Avnvb (Offer or invitation for
subscription of securities on private placement)|- (1) GB avivi weavb mvc Ges aviv 238 Gi
weavbvejxK zY bv Kwiqv, Kvb Kvvwb cmvm Bmyi gvag eZxZ, wmwKDwiwU G GP Kwgkb KZK
wbavwiZ dig I cwZZ cvBfU cmgUi wfwZ Rb-mvaviYi GKwU AskK wmwKwDwiwUi cve ev Avnvb
KwiZ cvwie, hw` Dc-aviv (2) G wb`wkZ kZvejx Ges GB avivi Abvb weavbvejx AbymiY Kiv nq|
(2) Dc-aviv (1) Gi weavb mvc, Kvb Avw_K ermi, hvM cvwZvwbK Zv Ges Kvvwbi KgPvwi
hvnvì wbKU nBZ aviv 214 Gi weavb Abyhvqx KgPvwi K Ackbi AvIZvq wmwKDwiwUi Avnvb Kiv nBqvQ
Zvnviv eZxZ, Abyya cvk ev wbavwiZ msLK mevP ewi wbKU wbavwiZ Abvb kZmvc wmwKDwiwUi cve ev
Avnvb Kiv hvBe|
evLv 1|- hw` ZvwjKvfy ev A-ZvwjKvfy Kvb Kvvwb, `dv (K) Gi Aaxb wbavwiZ msLK ew Acv AwaK
ewi wbKU wmwKDwiwU eivi cve Ki ev Puv`v Avnvb Ki ev eiv Ki ev eivi Rb Pyw Ki, Zvnv
nBj wmwKDwiwUi Rb cwikvwaZ A_ MnxZ nDK ev bv nDK, A_ev D Kvvwb evsjv`ki Afi ev
evwni Kvb ^xKZ K GP Dnvi wmwKDwiwU ZvwjKvfy KwiZ BQv cKvk KiK ev bv KiK, D
cve RbmvaviYi wbKU cve wnmve MY nBe Ges mB Abymvi aviv 236 Gi `dv (K) Gi weavb viv
cwiPvwjZ nBe|
evLv 2|-GB avivi Dk c~iYK hvM cvwZvwbK Zv (KvqvwjdvBW BbwwUDkbvj evqvi) Awfew A_
wmwKDwiwU G GP Kwgkb KZK h_vh_fve Abygvw`Z Kvb wgDPyqvj dv, Kvb gvPU evsKvi,
Avw_K cwZvb AvBb, 1999 G msvwqZ Kvb Avw_K cwZvb , Kvb fwel Znwej Uv, MvPywqwU dv
Uv, Kvb h_ g~jawb dvg, RvZxq ivR^ evW KZK h_vh_fve Abygvw`Z Kvb cbkb xg, A_ev
wmwKDwiwU G G Kwgkb KZK mgq mgq wbavwiZ Ab Kvb mv|
(3) GB avivi Aaxb b~Zb Kvb cve ev Avnvb Kiv hvBe bv, hw` bv c~eeZx cve ev AvnvbKZ
wmwKDwiwUi eiv c`vb mb nq|
(4) GB avivi weavbvejx cwZcvjb eZxZ, h Kvb cve ev Avnevb MY-cve wnmve MY nBe Ges GB
AvBb, wmwKDwiwU G GP AwWbvm, 1969 Ges wmwKDwiwU G GP Kwgkb AvBb, 1993 Gi mKj weavb
AbymiY KwiZ nBe|
(5) GB avivi Aaxb wmwKDwiwUi Puv`v wnmve cwikvwaZe mKj A_ PK ev wWgv WvdU ev Abvb evswKs
Pvbji gvag cwikva KwiZ nBe, Ze bM` cwikva Kiv hvBe bv|
(6) GB avivi Aaxb cve ev AvnvbKvix Kvb Kvvwb wmwKDwiwUi Rb Ave`bi Dci c` A_ MnYi
ZvwiL nBZ lvU w`bi ga Dnvi wmwKDwiwU eiv Kwie Ges hw` D Kvvwb D gqvì ga wmwKDwiwU eiv
226
KwiZ mg bv nq, Zvnv nBj Bnv D lvU w`bi gqv` mgvwi ZvwiL nBZ cbi w`bi ga Puv`v`vZvMYK
Ave`bi A_ diZ c`vb Kwie Ges hw` D Kvvwb c~ev gqvì ga Ave`bi A_ diZ c`vb e_ nq,
Zvnv nBj Bnv D lvU w`bi gqv` DxYi ZvwiL nBZ cwZ ermi evi kZvsk nvi my`mn D A_ cwikvai
Rb `vqx _vwKet
Ze kZ _vK h, GB avivi Aaxb Ave`bci Dci MnxZ A_ Kvb Zdwmwj evsK GKwU c_K evsK
wnmve MwQZ ivwLZ nBe Ges wb ewYZ Dk eZxZ Ab Kvb Dk eenvi Kiv hvBe bvt(K)
wmwKDwiwU eivi wecixZ mg^qi Dk; ev
(L)
Kvvwb wmwKDwiwU eiv Ag nBj, A_ diZ c`vbi Dk|
(7) GB avivi AvIZvaxb mKj cve Kej mB mKj ewK Kiv hvBe, hvnvì bvg Kvvwb KZK Puv`v
c`vbi Avnvb RvbvBevi c~e iKW Kiv nq, Ges GBic ewMY Zvnvì bvg D cve MnY Kwie Ges
Kvvwb KZK
wbavwiZ cwZZ Dic cve mg~ni GKwU c~Yv iKW ivwLZ nBe Ges mswk cvBfU cmgU
cve c cKvki wk w`bi ga D cvei GKwU c~Yv Z_ wbeKi wbKU `vwLj KwiZ nBe|
(8) GB avivi Aaxb wmwKDwiwUi cveKvix Kvb Kvvwb evcK wfwZ RbmvaviYK D cve mK
AewnZ Kwievi Rb Kvb miKvix wevcb cKvk KwiZ ev Kvb wgwWqv, wecYb ev weZiYKvix Pvbj eenvi KwiZ
cvwie bv|
(9) Kvb Kvvwb GB avivi Aaxb Kvb wmwKDwiwU eiv Kwij, Bnv wmwKDwiwU nvviMYi c~Y bvg,
wVKvbv, eivKZ wmwKDwiwUi msLv Ges wbavwiZ Abvb mswk Z_ DjLc~eK GKwU c~Yv ZvwjKvmn wbavwiZ
cwZZ eivi GKwU wiUvb wbeKi wbKU `vwLj Kwie|
(10) miKvi GB avivi Aaxb Kvvwb KZK wmwKDwiwUi cve ev Avnvb mwKZ wewagvjv cYqb KwiZ
cvwie|
(11) hw` Kvb Kvvwb GB avivi weavb jsNbc~eK Kvb cve Ki ev A_ MnY Ki, Zvnv nBj D
Kvvwb, Bnvi D`vv I cwiPvjKMY AbwaK D cve ev Avnvbi mwnZ hy A_i mgcwigvY A_ ev `yB KvwU
UvKv hwU AwaK, A_` `Yxq nBeb|
227
Ask 12
Kvvwb KZK wWcvwRU MnY
(Acceptanceofdepositbycompanies)
257| Rb-mvavibi wbKU nBZ wWcvwRU MnY wbla (Prohibitiononacceptanceofdepositsfrom

public)|- (1) GB AvBb ceZbi ZvwiL I ceZbi ci, Kvb Kvvwb GB AvBbi Aaxb Rb-mvaviYi wbKU
nBZ GB Aski Aaxb wbavwiZ cwZ eZxZ wWcvwRU Avnvb, MnY ev bevqb KwiZ cvwie bv:
Ze kZ _vK h, GB Dc-avivi Kvb wKQyB, evsK Kvvwb AvBb, 1991 I Avw_K cwZvb AvBb, 1993
G msvwqZ A_ Kvb evswKs Kvvwb I bb evswKs Avw_K Kvvwbi Ges wmwKDwiwU G GP Kwgkb
KZK GZ`yk wbw`KZ Ab Kvb Kvvwbi , chvR nBe bv|
(2) Kvb Kvvwb, Bnvi mvaviY mfvq MnxZ wmv mvc Ges wmwKDwiwU Gv GP Kwgkb KZK,
evsjv`k evsKi mwnZ civgkg, wbavwiZ wewagvjv mvc, Bnvi m`mMYi wbKU nBZ wmwKDwiwU msv
weavb AbymiY, hw` _vK, ev D wWcvwRU my`mn diZ c`vbi kZmn D Kvvwb I Dnvi m`mMYi ga mZ
kZ wb-ewYZ kZ mvc wWcvwRU MnY KwiZ cvwie, h_v:(K)
Kvvwbi m`mMYi wbKU Bnvi Avw_K Aev, AwRZ wWU iwUs, wWcvwRUiMYi
gvU msLv Ges Kvvwb KZK c~e MnxZ wWcvwRUi wecixZ eKqv A_i cwigvY
Ges GBic Abvb weeiY wbavwiZ dig I cwZZ c`kbc~eK GKwU weewZ Afy
Kwiqv GKwU mvKyjvi Rvix KwiZ nBe;
(L)
D mvKyjvi Rvixi c~eeZx wk w`bi ga wbeKi wbKU Dic weewZmn mvKyjvii

GKwU Kwc `vwLj KwiZ nBe;
(M)
GK Avw_K ermi nBZ cieZx Avw_K ermii gqv` c~wZZ Bnvi wWcvwRUi Ab~b
cbi kZvsk A_ Kvb Zdwmwj evsK wWcvwRU diZ wiRvf GvKvDU bvg GKwU
c_K evsK wnmve Rgv ivwLZ nBe;
(N)
wbavwiZ I evw mvc Dic wWcvwRUi exgv KwiZ nBe;
(O)
GB gg cZqb KwiZ nBe h, KvvwbwU GB AvBb ceZbi c~e ev ci ZrKZK

MnxZ wWcvwRU diZ c`vb A_ev Dnvi my` cwikva KLbI e_ nqwb; Ges
(P)
wWcvwRUi eKqv cwikva ev Dnvi Dci my` cwikvai Rb Kvvwbi mw ev

cwimì Dci PvR mwmn wmwKDwiwU c`vb Kivt
Ze kZ _vK h, h Kvb Kvvwb wWcvwRU RvgvbZ c`vb Ki bv
A_ev AvswkKfve RvgvbZ c`vb Ki, mB D wWcvwRU RvgvbZ wenxb
228
wWcvwRU wnmve AwfwnZ nBe Ges wWcvwRUi Avnvb ev MnY msv cZK
mvKyjvi, dig, wevcb ev `wjj Dicfve AwfwnZ nBe|
(3) Kvb Kvvwb KZK Dc-aviv (2) Gi Aaxb MnxZ cZK wWcvwRU, D Dc-avivq DwjwLZ Pywi kZ
Abymvi my`mn cwikva KwiZ nBe|
(4) Kvb Kvvwb Dc-aviv (3) Gi Aaxb wWcvwRU ev Dnvi Kvb Ask ev Dnvi my` cwikva e_ nBj,
mswk wWcvwRUKvix Av`vjZi wbKU cvIbv A_ Ges Dic cvIbv Acwikvai KviY Zvnvi Kvb jvKmvb ev
wZ nBj, Dnv cwikvai Av`k Ges Av`vjZ hic Dchy gb Ki mBic Ab Kvb Av`k c`vbi Rb
Ave`b KwiZ cvwieb|
(5) Kvb Kvvwb Dc-aviv (2) Gi `dv (M) G DwjwLZ wWcvwRU A_ diZ c`vb eZxZ Ab Kvb
Dk eenvi Kwie bv|
258| GB AvBb ceZbi c~e MnxZ wWcvwRU cwikva (Repayment of deposits accepted
before commencement of this Act)|- (1) h GB AvBb ceZbi c~e Kvb Kvvwb KZK MnxZ
wWcvwUR ev Dnvi Kvb Ask ev Dnvi Kvb my` GB AvBb ceZbi ZvwiL ev Dnvi cieZx mgq ch AcwikvwaZ
_vK, mB D Kvvwb(K)
AvcvZZ ejer Ab Kvb AvBb ev Dic wWcvwRU MnYi kZ ev Kvb AvBbi Aaxb
MwVZ Kvb cK hvnv wKQyB _vKzK bv Kb, Dic ceZbi ZvwiL nBZ ev h ZvwiL
nBZ Dnv eKqv mB ZvwiL nBZ wZb gvmi ga wbebi wbKU D Kvvwb KZK
MnxZ mKj wWcvwRU Ges D wWcvwRUmg~ni ga h cwigvY A_ AcwikvwaZ
iwnqvQ, Zvnv Ges Dnvi Dci cwikvahvM my`mn eKqv A_ cwikvai Rb MnxZ
eev mwKZ GKwU weewZ `vwLj Kwie; Ges
(L)
Dic ceZbi ZvwiL ev Dic cwikva h ZvwiL nBZ eKqv nBqvQ, D ZvwiLi
ga h ZvwiL c~ei mB ZvwiL nBZ GK ermii ga eKqv cwikva Kwie|
(2) Av`vjZ, mswk Kvvwbi Ave`bi cwZ, Bnvi Avw_K Aev, wWcvwRUi cwigvY Ges Dnvi Dci
cwikvahvM my` Ges GBic Abvb welq weePbvg, D KvvwbK wWcvwRUi A_ cwikvai Rb hic
hywmZ gb Kwie mBic gqv` mgq ew KwiZ cvwie|
229
(3) hw` Kvb Kvvwb Dc-aviv (1) G wbavwiZ mgqi ga ev Dc-aviv (2) Gi Aaxb Av`vjZ KZK
gyiKZ ewaZ mgqi ga D wWcvwRU ev Dnvi Kvb Ask ev Dnvi my` cwikva KwiZ e_ nq, Zvnv nBj D
Kvvwb D wWcvwRUi A_, Dnvi Ask Ges Dnvi my` cwikvai AwZwi Ab~b GK KvwU UvKv nBZ AbwaK
`k KvwU UvKv A_` `Yxq nBe Ges D e_Zvi Rb Kvvwbi h mKj KgKZv `vqx Zvnvì cZK
AbwaK mvZ ermi Kviv` ev Ab~b cuwPk j UvKv nBZ AbwaK `yB KvwU UvKv A_` ev Dfq ` `Yxq
nBeb|
259| cZviYvi Rb LmviZ (Damages for fraud)|- (1) h Kvb Kvvwb aviv 258 G
DwjwLZ Kvb wWcvwRU ev Dnvi Kvb Ask ev Dnvi Kvb my`, D avivi Dc-aviv (1) G wbavwiZ mgq ev D avivi
Dc-aviv (2) Gi Aaxb Av`vjZ KZK gyiKZ ewaZ mgqi ga cwikva KwiZ e_ nq, Ges Bnv cgvwYZ nq h,
Kvb cZviYvg~jK Dk ev wWcvwRUKvixì cZvwiZ Kwievi Dk D wWcvwRU MnY Kiv nBqvQ, Zvnv nBj
Dic wWcvwRU MnYi Rb `vqx cZK, D avivi Dc-aviv (3) Gi weavb Ges aviv 394 Gi Aaxb `vq`vwqZK zY bv Kwiqv, wWcvwRUKvixì D~Z mKj ev h Kvb jvKmvb ev wZi Rb, `vq-`vwqZi Kvb mxgv
eZxZ, `vqx nBe|
(2) Kvb ew, ew kYx ev ew msN D Kvvwb KZK wWcvwRU ev Dnvi Kvb Ask ev Dnvi my`
cwikva e_Zvi Rb jvKmvb ev wZi myLxb nBj, wZwb ev Zvnviv Dnvi Rb Kvb gvgjv, AvBwb Kvhaviv ev
Ab Kvb eev MnY KwiZ cvwie bv|
260| KwZcq Kvvwb KZK Rb-mvaviYi wbKU nBZ wWcvwRU MnY (Acceptance of deposits
from public by certain companies)|- (1) aviv 257 G hvnv wKQyB _vKzK bv Kb, wbavwiZ bxU g~j ev
UvbIfvi iwnqvQ GBic Kvb Kvvwb aviv 257 Gi Dc-aviv (2) G DwjwLZ kZ Ges wmwKDwiwUR G GP
Kwgkb KZK wbavwiZ wewagvjv mvc, Bnvi m`m eZxZ Abvb eweMi wbKU nBZ wWcvwRU MnY KwiZ
cvwiet
Ze kZ _vK h, GBic Kvb KvvwbK Rb-mvaviYi wbKU nBZ wWcvwRU Avnvb Kwievi mgq
ZvnvìK D KvvwbK c` iwUs AewnZ Kwievi Rb Kvb ^xKZ wWU iwUs GRwmi wbKU nBZ (avh
ZvwiL Dnvi wWcvwRU cwikvai gZv, bxU g~j Ges Zvijmn) iwUs MnY KwiZ nBe, hvnv chv wbivcv
wbwZ Kwie Ges wWcwRUi gqv`Kvjxb cZK ermi D iwUs MnY KwiZ nBet
AviI kZ _vK h, Rb-mvaviYi wbKU nBZ RvgvbZ mwjZ wWcvwRU MnYKvix cZK Kvvwb, Dic
MnYi wk w`bi ga wbavwiZ wewa Abymvi wWcvwRU nvviMYi AbyK~ j Dnvi cwimì Dci GBic
cwigvYi Pvh mw KwiZ nBe hvnv MnxZ wWcvwRU Acv Kg nBe bv|
230
(2) GB Aski weavbvejx, cqvRbxq cwieZb mvc, GB avivi Aaxb Rb-mvaviYi wbKU nBZ
wWcvwRU MnYi chvR nBe|
Ask 13
jfvsk NvlYv Ges cwikva
(Declarationandpaymentofdividend)
261| jfvsk NvlYv (Declaration of Dividend)|- (1) Kvb Kvvwb Kvb Avw_K ermi Dnvi
gybvdv nBZ Dc-aviv (2) Gi weavb Abymvi Bnvi AePq Ges MZ ermii cyxf~Z jvKmvb wgUvBqv, A_ev c~eeZx
GK ev GKvwaK Avw_K ermii gybvdv nBZ D Dc-avivi weavb Abymvi Bnvi AePq wgUvbv Ges Aewk AewZ
gybvdv ebi ci A_ev DfqB wbw eZxZ Dnvi jfvsk NvlYv Kwie bv:
Ze kZ _vK h, Kvb Kvvwb Kvb Avw_K ermi Bnvi jfvsk NvlYvi c~e hic Dchy gb Kwie,
D Avw_K ermi Dnvi gybvdvi kZKiv mBic GKwU Ask Kvvwbi wiRvf vbvi KwiZ cvwie:
AviI kZ _vK h, h Kvb Avw_K ermi gybvdvi AchvZv ev gybvdv bv nBevi KviY, Kvb
Kvvwb ZrKZK c~eeZx ermimg~n AwRZ cyxf~Z gybvdv Ges wiRvf vbvwiZ gybvdv nBZ Bnvi jfvsk
NvlYvi cve Ki, mB GZ`yk wbavwiZ wewagvjv Abymvi eZxZ, GBic jfvsk NvlYv Kiv hvBe bv:
AviI kZ _vK h, Kvb Kvwb KZK wd wiRvf eZxZ Bnvi Kvb wiRvf nBZ Kvb jfvsk NvlYv ev
cwikva Kiv hvBe bv|
(2) Dc-aviv (1) Gi Dk c~iYK, Zdwmj 2 Gi weavb Abymvi AePq c`vb Kiv hvBe|
(3) Kvb Kvvwbi cwiPvjK cwil` h Kvb Avw_K ermi Bnvi jvf wZi wnmvei D nBZ Ges h
Avw_K ermi AeZx jfvsk NvlYv KwiZ PvIqv nBqvQ mB Avw_K ermii jfvsk nBZ AeZx jfvsk
NvlYv KwiZ cvwie:
Ze kZ _vK h, h Kvb Kvvwb AeZx jfvsk NvlYvi AeewnZ c~eeZx wZb gvmi mgvw ch
PvwjZ Avw_K ermi Kvb wZi mywLb nq, mB D Kvvwb KZK AeewnZ c~eeZx wZb Avw_K ermi
NvwlZ jfvski Mo nvi Acv AwaK nvi Dic AeZx jfvsk NvlYv Kiv hvBe bv|
231
(4) AeZx jfvskmn, jfvski A_ Dic jfvsk NvlYvi ZvwiL nBZ cuvP w`bi ga Kvb Zdwmwj
evsK GKwU c_K wnmve Rgv ivwLZ nBe|
(5) Kvb Kvvwb KZK Bnvi kqvii jfvsk Dic kqvii wbewZ kqvi nvvi ev Zvnvi cwZwbwa
(AWvi) ev Zvnvi evsKvi eZxZ cwikva Kiv hvBe bv Ges bM` eZxZ cwikvahvM nBe bv:
Ze kZ _vK h, GB Dc-avivi Kvb wKQyB, m~Y cwikvwaZ evbvm kqvi Bmy ev Kvvwbi m`mMY
KZK aviYKZ kqvii AvcvZZ AcwikvwaZ A_ cwikvai Dk Kvvwbi gybvdvi g~jabxKiY ev wiRvf
vbvi KivK wbwl Kwie ewjqv MY nBe bvt
AviI kZ _vK h, jfvsk cvwi AwaKvix kqvi nvviMYK bM` cwikvahvM jfvsk PK ev
IqviU/Awfvc ev Kvb BjwbK gvag cwikva Kiv hvBe|
(6) Kvb Kvvwb hw` aviv 257, 258 Ges 260 Gi weavb AbymiY KwiZ e_ nq, Zvnv nBj D
Kvvwb Abyic e_Zv AevnZ _vKvKvjxb Bnvi BKyBwU kqvii Dci Kvb jfvsk NvlYv KwiZ cvwie bv|
262| jfvsk c`vbi mgq Ki KZbi ewZg(Exception to deduction of tax during
paymentofdividend)|- AvqKi Aav`k, 1984, AZtci D Aav`k ewjqv AwfwnZ, Gi aviv 54 G hvnv
wKQyB _vKzK bv Kb, hw` Kvb A_ ermi Kvb wbqYKvix Kvvwb Bnvi Aaxb Kvb Kvvwbi wbKU nBZ Kvb
jfvsk MnY Kwiqv _vK Ges D Aaxb Kvvwb hw` D Aav`ki aviv 54 Gi Aaxb D jfvski Dci
c`q Ki cwikva Kwiqv _vK, Zvnv nBj D ermi D wbqYKvix Kvvwb KZK Bnvi kqvinvviMYi
AbyKj eUbKZ jfvski h cwigvYi Dci BwZga Ki cwikvwaZ nBqvQ mB cwigvY jfvsk D Aav`ki
aviv 54 Gi Aaxb Ki nBZ AevnwZ cvBet
Ze kZ _vK h, Ki nvmKiYi Rb jfvski D cwigvY GKevii AwaK weePbvq MnY Kiv hvBe bv|
evLv|- GB avivi Dk c~iYK, Kvb Kvvwb Ab Kvb Kvvwbi wbqYKvix Kvvwb ewjqv MY nBe, hw`
c_gv Kvvwb Ab Kvvwbi BKzBwU kqvi g~jabi bvwgK g~ji AaKi AwaK aviY Ki|
263| AcwikvwaZ jfvski wnmve (Unpaid dividend account)|- (1) h Kvb Kvvwb
KZK Kvb jfvsk NvlYv Kiv nq, m hw` NvlYvi ZvwiL nBZ wk w`bi ga jfvsk cvwi AwaKvix Kvb
kqvi nvviK Dnv cwikva Kiv bv nq ev ZrKZK `vwe Kiv bv nq, Zvnv nBj D Kvvwb D wk w`bi
gqv` DxYi ZvwiL nBZ mvZ w`bi ga Dic AcwikvwaZ ev A`vweKZ jfvski m~Y A_ Kvb Zdwmwj
evsK AcwikvwaZ jfvski wnmve bvg, GKwU wnmve Lywjqv DnvZ vbvi Kwie|
(2) D Kvvwb, Dc-aviv (1) Gi Aaxb AcwikvwaZ jfvski wnmve A_ vbvii beB w`bi ga
D AcwikvwaZ jfvsk cvwi AwaKvix cZK ewi bvg, mekl vZ wVKvbv Ges AcwikvwaZ jfvski cwigvY
232
DjL Kwiqv GKwU weewZ cyZ Kwie Ges wbavwiZ dig I cwZZ wbavwiZ Abvb weeiYmn D weewZ
Kvvwbi Iqe mvBU, hw` _vK, Ges miKvi KZK GZ`yk Abygvw`Z Abvb IqemvBU cKvk Kwie|
(3) hw` Dc-aviv (1) G DwjwLZ gvU A_ ev Dnvi Kvb Ask Kvvwbi AcwikvwaZ jfvski wnmve
vbvi KwiZ Kvb Kvvwb e_ nq, Zvnv nBj D Kvvwb Dic AvbviKZ A_i Dci Dic e_Zvi
ZvwiL nBZ evwlK evi kZvsk nvi my` c`vb Kwie Ges Dic AcwikvwaZ jfvski Dci mwZ myì A_
Kvvwbi m`mMYi KjvY ZvnvìK AcwikvwaZ A_i mgvbycvwZK nvi eb KwiZ nBe|
(4) Kvb ew Dc-Nviv (1) Gi Aaxb Kvvwbi AcwikvwaZ jfvski wnmve vbvwiZ A_i AwaKvix
wnmve `vwe Kwij, `vweKZ A_ cwikvai Rb Kvvwbi wbKU Ave`b KwiZ cvwieb|
(5) GB avivi Dk c~iYK Kvvwbi AcwikvwaZ jfvski wnmve vbviKZ Kvb A_ Dic
vbvii ZvwiL nBZ mvZ ermi hver AcwikvwaZ ev A`vweKZ _vwKj, D A_ , Dnvi Dci mwZ my`mn, hw`
_vK, Kvvwb KZK aviv 264 Gi Dc-aviv (1) Gi Aaxb MwVZ Znwej vbvi KwiZ nBe Ges D Kvvwb
wbavwiZ dig Dic vbvii weZ weeiY mwKZ GKwU weewZ Dic Znwej cwiPvjbvKvix KZci wbKU
ciY Kwie Ges D KZc Dic vbvii cgvY wnmve D KvvwbK GKwU iwm` c`vb Kwie|
(6) Dc-aviv (5) Gi Aaxb h mKj kqvi mwKZ AcwikvwaZ ev A`vexKZ jfvsk vbvi Kiv
nBqvQ, mB mKj kqvi I wbavwiZ weeib mwjZ GKwU weewZmn wewbqvMKvixi wkv I msiY Znweji bvg
Kvvwb KZK vbvi KwiZ nBe:
Ze kZ _vK h, Dchyfve vbvwiZ kqvii `vwe`vi Kvb ew wbavwiZ KvhcwZ AbymiY Ges
wbavwiZ `wjjvw` `vwLjc~eK D kqvi `vwe KwiZ cvwieb|
(7) hw` Kvb Kvvwb GB avivi kZvw` AbymiY KwiZ e_ nq, Zvnv nBj D Kvvwb Ab~b cuvP j
UvKv nBZ AbwaK cuwPk j UvKv ch A_` `Yxq nBe Ges e_Zvi Rb `vqx D Kvvwbi cZK KgKZv
Ab~b GK j UvKv nBZ AbwaK cuvP j UvKv ch A_` `Yxq nBeb|
264| wewbqvMKvixi wkv I msiY Znwej (Investorprotectionandeducationfund)|- (1)
miKvi wewbqvMKvixi wkv I msiY Znwej bvg, AZtci Znwej ewjqv DwjwLZ GKwU Znwej MVb Kwie|
(2) D Znwej wbwjwLZ A_ Rgv nBe, h_vt-
233
(K)
Znweji Dk eenvii Rb GZ`yk msm` KZK wbw`KiYi ci miKvi KZK

c` gyix;
(L)
Znweji Dk miKvi, Kvvwb ev Ab Kvb cwZvb KZK c` Aby`vb;
(M)
Kvvwbi AcwikvwaZ jfvski wnmve nBZ aviv 263 Gi Dc-aviv (5) Gi Aaxb
Znwej vbviKZ A_;
(N)
Znweji my` ev Znweji A_ wewbqvMi gvag AwRZ Abvb Avq;
(O)
aviv 217 Gi Dc-aviv (4) Gi Aaxb MnxZ A_;
(P)
wmwKDwiwU eiv Ges eKqv diZi Rb Kvvwb KZK MnxZ Ave`bi A_;
(Q)
evswKs Kvvwb eZxZ, Kvvwbi gqv`c~Y wWcvwRU;
(R)
Kvvwbi KvQ _vKv gqv`c~Y wWevi;
(S)
`dv (P) nBZ (R) G DwjwLZ A_i Dci mwZ my`;
(T)
mvZ ev ZZvwaK ermi hver evbvm kqvi Bmy, GKxKiY Ges mshvRbi dj D~Z
fMvsk kqvi weqj A_;
(U)
mvZ ev ZZvwaK ermi hver AcwikvwaZ ev A`vexKZ _vKv AMvwaKvig~jK kqvii

cybiviKZ (redemption) A_;;
(V)
wbavwiZ Abvb A_t

Ze kZ _vK h, `dv (P) nBZ `dv (R) G DwjwLZ Kvb A_ h ZvwiL
cvc nBqvwQj, D ZvwiL nBZ mvZ ermi hver A`vexKZ ev AcwikvwaZ _vwKj, D
A_ Znwej Rgv nBe bv|
(3) Znweji A_ wbwjwLZ Dk eeZ nBe, h_vt(K)
A`vexKZ jfvsk, gqv`c~Y wWcvwRU, gqv`c~Y wWevi, diZhvM Ave`bi A_

Ges Dnvì Dci my` diZ c`vbi Rb;
(L)
wewbqvMKvixMYi wkv, mPZbZv I msiYi Dci Drmvn c`vb;
(M)
cZcY Av`k c`vbKvix Av`vjZi Av`k Abymvi kqvi ev wWevii Rb hvM Ges
mbvhvM Ave`bKvixMY, kqvi nvvi, wWevi nvvi ev wWcvwRUiMYi ga
hvnviv Kvb ewi fyj c`ci KviY wZi mywLb nBqvQb ZvnvìK cZwcZ
A_ eUbi Rb;
(N)
Av`vjZ Abygv`b Kwij, aviv 251 Ges 295 Gi Aaxb m`m, wWevi nvvi ev
wWcvwRUiMY KZK Kvm GvKkb gvgjv cwiPvjbvi Dk AvBbx eq wbevn Kwievi
Rb; Ges
(O)
wbavwiZ wewagvjv Abymvi GBic Ab h Kvb Dkt

234
Ze kZ _vK h, h mKj kqvi nvviMYi A`vweKZ I AcwikvwaZ jfvsk

wewbqvMKvix wkv I msiY Znwej vbvi Kiv nBqvQ, mB mKj kqvinvviMY Kvvwb
AvBb, 1994 Gi weavb Abymvi mvZ ermii gqv` AwZv nBevi ci GB avivi Aaxb cYxZ
wewagvjv Abymvi Znwej nBZ Zvnvì `vweKZ A_ diZ cvBevi AwaKvix nBeb|
evLv|- cZwcZ A_ ewjZ wmwKDwiwU cZcb ev wbwi gvag cv A_K eySvBe|
(4) Dc-aviv (2) Gi `dv (M) G DwjwLZ A_i AwaKvix wnmve `vweKvix Kvb ew, `vweKZ A_
cwikvai Rb Dc-avivi (5) Gi Aaxb MwVZ KZci wbKU Ave`b KwiZ cvwie|
(5) miKvi, Znwej cwiPvjbvi Rb, cvcb viv, GKRb mfvcwZ I AbwaK mvZRb m`m Ges miKvi
KZK wbhy GKRb cavb wbevnx KgKZvi mg^q GKwU KZc MVb Kwie|
(6) wewa viv wbavwiZ cwZZ Znwej cwiPvjbv, mfvcwZ, m`mMY I cavb wbevnx KgKZvi wbqvM Ges
KZci mfv AbywZ nBe|
(7) miKvi, wewa viv wbavwiZ cwZZ, KZcK cqvRbxq ì, KgKZv, KgPvix Ges Abvb mvgMx
mieivn Kwie|
(8) KZc, evsjv`k gnv wnmve wbixK I wbqKi mwnZ civgkg, Znwej cwiPvjbv Kwie Ges
wbavwiZ dig Znweji GKwU c_K wnmve Ges Znwej msv Abvb iKW msiY Kwie|
(9) Dc-aviv (5) Gi Aaxb MwVZ KZc Dc-aviv (3) G DwjwLZ Dk c~iYK Znwej nBZ A_ eq
KwiZ cvwie|
(10) Znweji wnmve evsjv`k gnv wnmve wbixK I wbqK KZK wbavwiZ mgq Ai ZrKZK wbixwZ
nBe Ges KZc KZK cwZ ermi Dic wbixwZ wnmvei mwnZ Dnvi Dci cYxZ GKwU wbixv cwZe`b
miKvii wbKU `vwLj KwiZ nBe|
(11) KZc cZK Avw_K ermii Rb wbavwiZ dig I mgq D Avw_K ermi Dnvi Kvhgi mwVK
weeiY DjLc~eK GKwU evwlK cwZe`b cZ Kwiqv Dnvi GKwU Abywjwc miKvii wbKU ciY Kwie Ges miKvi
D evwlK cwZe`b I evsjv`k gnv wnmve wbixK I wbqK KZK c` wbixv cwZe`b RvZxq msm` Dcvcb
Kwie|
235
265| kqvi nvi wbeb bv nIqv ch jfvsk, ivBU kqvi I evbvm kqvii AwaKvi gyjZwe Kiv
(Right to dividend, rights shares and bonus shares to be held in abeyance pending
registrationoftransferofshares)|- h Kvb Kvvwbi wbKU kqvi nvii Kvb `wjj ciY Kiv
nq Ges D Kvvwb KZK Dic kqvii nvi wbeb Kiv bv nq, mB, GB AvBbi Abvb weavb hvnv
wKQyB _vKzK bv Kb, Bnv(K)
Dic kqvi mwKZ jfvsk aviv 263 G DwjwLZ cwikvwaZ jfvski wnmve
vbvi Kwie, hw` bv D kqvii wbewZ aviK KZK D KvvwbK wjwLZfve
nvii `wjj DwjwLZ nvi MnxZvi wbKU Dic jfvsk cwikvai Rb KZZ
c`vb Kiv nq; Ges
(L)
aviv 220 Gi Dc-aviv (1) Gi `dv (K) Gi Aaxb Dic kqvi welqK ivBU kqvii
cve Ges aviv 261 Gi Dc-aviv (5) Gi c_g kZvsk Abymvi m~Y cwikvwaZ evbvm
kqvi Bmy gyjZwe ivwLe|
266| jfvsk weZiY e_Zvi ` (Punishmentforfailuretodistributedividend)|- h

Kvb Kvvwb KZK jfvsk NvlYv Kiv nBjI jfvsk NvlYvi ZviL nBZ wk w`bi ga jfvsk cvBevi
AwaKvix Kvb kqvi nvviK Dnv cwikva Kiv bv nq ev ZrmwKZ IqviU ciY Kiv bv nq, mB
Kvvwbi cZK cwiPvjK, vZmvi Dic e_Zvi Kvb c nBj, AbwaK `yB ermii Kviv` A_ev Dic
e_Zv AevnZ _vKvKvjxb cZK w`bi Rb Ab~b GK nvRvi UvKv A_` `Yxq nBeb Ges D Kvvwb
Dic e_Zv AevnZ _vKvKvjxb mgq evwlK kZKiv AvVvi UvKv nvi mij my` c`vbi Rb `vqx _vwKe:
Ze kZ _vK h, wbwjwLZ GB avivi Aaxb Kvb Aciva msNwUZ nBqvQ ewjqv MY nBe bv:(K)
h Kvb AvBbi we`gvb weavbi KviY jfvsk cwikva Kiv bv hvq;
(L)
h Kvb kqvi nvvi KZK jfvsk cwikva msv evcvi mswk KvvwbK
Kvb wb`kbv c`vb Kiv nq Ges Dic wb`kbv cwZcvjb Kiv me bv nq Ges D
kqvi nvviK Dnv AewnZ Kiv bv hvq;
(M)
h jfvsk MnYi AwaKvi mK Kvb weiva _vK;
(N)
h kqvi nvvii wbKU Kvvwbi cvIbvi wecixZ Kvvwb KZK jfvski

Kvb A_ mg^q Kiv nq; ev
(O)
h Ab Kvb KviY, GB avivi Aaxb wbavwiZ mgqi ga jfvsk cwikva ev

IqviU cvVvBevi e_Zv Kvvwbi Zid Kvb fyji KviY bv NwUqv _vK|
236
Ask 14
PvR mg~ni wbeb
(Registrationofcharges)
267| PvRmg~n wbebi `vwqZ
(Duty to register charges)|- (1) Kvb Kvvwb ev ew
evsjv`ki Afi ev evwni Bnvi h Kvb cKwZi Kvb mw ev cwim`, ev Bnvi we`gvb ev fwelZ
cwikvwaZ Kvb A_ MnYi AwaKvii Dci PvR mw Kwij, D Kvvwb Ges ewi `vwqZ nBe Dic PvR
mwi wk w`bi ga wbeKi wbKU PvRi weeiY, Dic PvR mwKvix `wjjmn, hw` _vK, GB AvBbi Aaxb
wbavwiZ dig, cwZ I gvag Ges wbavwiZ wd cwikvac~eK `vwLj Ges wbeb Kivt
Ze kZ _vK h, iwRvi, Kvvwb ev ewi Ave`bi cwZ, D KvvwbK GB AvBbi Aaxb
wbavwiZ AwZwi wd c`vb mvc, Dic PvR mwi wZbkZ w`bi ga Dic wbeb Kwievi Rb AbygwZ c`vb
KwiZ cvwieb:
AviI kZ _vK h, hw` Dic PvR mwi wZbkZ w`bi ga wbeb Kiv bv nq, Zvnv nBj D Kvvwb
ev ew aviv 279 Abymvi mgq ewi Ave`b KwiZ cvwieb:
AviI kZ _vK h, Kvb PvR cieZxKvj wbebi dj D PvR cKZfve wbebi c~e Kvb A_ ev
mwZ AwRZ AwaKviK zY Kwie bv |
(2) h Dc-aviv (1) Gi Aaxb iwRvii wbKU Kvb PvR wbebi Rb, ev aviv 269 Gi Aaxb
PvRi Kvb cwieZb wbebi Rb `vwLj Kiv nq, mB wZwb h Kvvwb ev, gZ, h ewi AbyK~ j D
PvR mw nBqvQ, mB KvvwbK ev mB ewK wbavwiZ dig, gvag I cwZZ D PvR ev PvRi Kvb cwieZb
wbebi Rb Ave`b `vwLj 30 (wk) w`bi ga PvR ev PvRi Kvb cwieZb wbebi GKwU mvwUwdKU c`vb
Kwieb, Ges PvR wbeb msv GB Aski weavbvejx cwZcvwjZ nIqvi welq D mvwUwdKU P~ov mv nBe|
(3) AvcvZZt ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, Kvvwb ev ew KZK m PvR Kvb
AemvqK (wjKzDWUi), wiwmfvi ev Ab Kvb cvIbv`vi KZK weewPZ nBe bv, hw` bv Bnv Dc-aviv (1) Gi Aaxb
h_vh_fve wbewZ nq Ges Dc-aviv (2) Gi Aaxb iwRvi KZK Dic PvR wbebi mb` c`vb Kiv nq|
237
(4) Dc-aviv (3) Gi Kvb wKQyB Kvb PvR viv RvgvbZKZ A_ ev Abvb cwZkwZ c~iY ev cwikvai
Rb Kvb Pyw ev evaevaKZvK zY Kwie bv|
(5) (K) GB AvBb ev Ab Kvb AvBb ev wewa-weavbi Aaxb Kvvwb ev ewi Rb chvR Kvb Kvh ev
`wjj ev evaevaKZv ev` Ìqv, cwZcvjb bv Kiv, Am~Y, Awgj ev Ab Kvbfve cwZcvwjZ bv nIqv, ev
Kvvwb ev ewi mwnZ mwKZ Kvb Z` ev Ab Kvb ckvmwbK, Avav-ckvmwbK, wePvwiK, Avav-wePvwiK ev Ab
Kvb Kvhaviv Pjgvb iwnqvQ, hvnvB nDK bv Kb, iwRvi GB Aski Aaxb Bnvi Kvhvejx Ges evaevaKZv
cwZcvjb Kwie|
(L) miKvi, MRU cvcb viv, iwRvi eZxZ hKvb ewK GB Aski Aaxb cwZwbwaZ ev `vwqZ
cvjbi Rb AbygwZ c`vb KwiZ cvwie|
(6) (K) Kvb Kvvwb ev ew hw` Ggb Kvb PvR mw Ki hvnvi GB Aski weavbvejx chvR nq
Ges GB Aski weavbvejx cwZcvjb Kiv nqwb, Zvnv nBj D PvR viv Kvvwb ev ewi A_, mw ev
cwZkwZi hZUyKzK wmwKDwiwU wnmve mswk Kiv nq ZZUyKy(A) Kvvwbi Kvb AemvqK ev ckvmK; Ges
(Av) Kvvwb ev ewi Kvb cvIbv`vi;
-Gi wei djwenxb nBe Ges D PvR viv RvgvbZKZ A_ AbwZwej diZhvM nBe ev PvR viv RvgvbZKZ
evaevaKZv AbwZwej mv`bhvM nBe|
(L) GB Dc-avivi `dv (K) Gi Kvb wKQyB, D PvR viv RvgvbZKZ Kvb A_ ev Ab Kvb g~j
cwikvai Kvb Pyw ev evaevaKZvK zY Kwiebv|
268| GB Aski weavbvejx cwZcvjb e_Zvi djvdj (Effect of failure to comply with the
provisionsofthisPart )|- (1) (K) Kvb Kvvwb ev ew hw` Ggb Kvb PvR mw Ki hvnvi GB Aski
weavbvejx chvR nq Ges GB Aski weavbvejx cwZcvjb Kiv nqwb, Zvnv nBj D PvR viv Kvvwb ev ewi
A_, mw ev cwZkwZi hZUyKzK wmwKDwiwU wnmve mswk Kiv nq ZZUyKy(A) Kvvwbi Kvb AemvqK ev ckvmK; Ges
(Av) Kvvwb ev ewi Kvb cvIbv`vi;
-Gi wei djwenxb nBe Ges D PvR viv RvgvbZKZ A_ AbwZwej diZhvM nBe ev PvR viv RvgvbZKZ
evaevaKZv AbwZwej mv`bhvM nBe|
(L) GB Dc-avivi `dv (K) Gi Kvb wKQyB, D PvR viv RvgvbZKZ Kvb A_ ev Ab Kvb g~j
cwikvai Kvb Pyw ev evaevaKZvK zY Kwiebv|
238
269| PvR wbebi Rb Ave`b (Application for registration of charges)|- h Kvb

Kvwb ev ew aviv 267 G DwjwLZ gqvì ga PvR wbeb KwiZ e_ nq, mB, GB Aavqi Aaxb
msNwUZ Kvb Aciva mK Dnvi `vq-`vwqZ zY bv Kwiqv, h ewi AbyK~j PvR mw Kiv nBqvQ wZwb wbavwiZ
dig, gvag I cwZZ PvRi Z_vw` Ges PvRi Rb m `wjjmn PvR wbebi Rb Ave`b `vwLj KwiZ
cvwieb Ges iwRvi, D Ave`b `vwLji ci P w`bi ga, D `vwLji welqwU AewnZ Kwiqv mswk
Kvvwb ev ewK bvwUk c`vb Kwiebt
Ze kZ _vK h, hw` h ewi AbyK~j PvR mw Kiv nBqvQ, Zvnvi Ave`bi cwZ `vwLj ev wbeb
KvhKi Kiv nq, mB D ew KZK PvR wbebi Rb Ave`b `vwLj ev wbebi Dk iwRviK c`
wd ev AwZwi wd Ges Abvb LiP Kvvwbi wbKU nBZ Av`vqi AwaKvix nBeb|
270| `vwqZi chvRZv/cqvM (Applicability of the Duty)|- (1) PvR wbebi Rb Ave`b
`vwLj ev wbeb mwKZ aviv 267 Gi weavbvejx hZ`~i me(K)
GBic Kvb Kvvwb ev ewi chvR nBe, h ev hvnv D avivq weaZ A_

Kvb PvR mvc, Kvb mwi Dci ^Z iwnqvQ, cwikvwaZ Kvb A_ MnYi AwaKvi
ev Kvb mw ARb KwiqvQ; ev
(L)
hKvb GK ev GKvwaK ewi `vwe c~iYv_ Zvnvì c h_fve m Kvb PvR

eZxZ, hKvb PvR viv RvgvbZKZ A_i Kvb nvmKiYmn D avivi Aaxb wbewZ
Kvb PvRi kZvw` ev Dnvi cwiwaZ ev KvhKixKib Kvb mskvabi chvR
nBe|
(2) PvR mwKvix `wjj Ab wKQy bv _vwKj, Kvb PvR wbeb KvhKi nBevi ZvwiL nBZ Zàxb
RvgvbZKZ A_, mw, cwim` ev cwZkwZ c~iY ev cwikvai mKj we`gvb Ges fwelZ AwaKvi, Ges HMywj
nBZ DyZ mKj AcZ, (progeny), cY, ew, mshvRb ev weqvRb, my` Ges LiPmn FY ev mve fwelZ FYi
jvb ev AwMg ev A_i eKqv cwikvai Rb h ew ev ewMYi AbyK~j D PvR mw Kiv nBqvQ D ew ev
ewMYi AbyK~j m~Y Ges mv_Kfve GBic RvgvbZKZ nBqvQ ewjqv MY nBe hb, Bnv D ew ev
ewMYi AbyK~j c`vbi Rb cwZkwZe Ges ZrKZK Abygvw`Z cvIbv`vii `Lj ivLv nBqvQ Ges D ew
ev ewMYi wjwLZ mwZ ewZiK Kvvwb ev ew KZK
ev c Bnvi hKvb nvi AKvhKi Ges Aea
nBe|
(3) wfbic Kvb Pyw bv _vwKj, h GKvwaK ewi AbyK~ j Kvb PvR, ev A_ cwikva ev A_ ev
mwZ GBic Kvb AwaKvi GB AvBbi Aaxb wbebi Rb `vwLj Kiv nBj ev wbewZ nBj(K)
h ewMYi AbyK~j D PvR mw Kiv nBqvQ D ewMYi AwaKvi, D PvR ev PvRi Kvb
cwieZb wbebi ZvwiL hvnvB nDK bv Kb, mgfve AMvwaKvi cvBe;
(L)
h ewMYi AbyK~j D PvR mw Kiv nBqvQ Ges GB AvBbi Aaxb wbebi Rb `vwLj Kiv
nBqvQ, D ewMY D PvR viv RvgvbZKZ mKj jvb, AwMg ev FYi A_ Ges Bnvi mwnZ
239
mwKZ my` Ges LiP, GB AvBbi Aaxb h mKj ewi AbyK~j PvR mwi Rb Ave`b `vwLj
Kiv nBqvQ, D mKj ewi Aewk A_i mgw nBZ D ewMYi cZK Aewk A_i
AbycvZ A_ cybivi ev cZcYi AwaKvix nBeb|
(4) PvR mw Kiv nBqvQ, GBic h Kvb ew, h Kvb mgq, hic Dchy gb Kwie mBic kZ
wjwLZfve Kvvwb ev ewK GB avivi kZvbyhvqx RvgvbZKZ A_ cwikva ev mw, cwim` ev cwZkwZi
m~Y ev AvswkK MnY ev Zb GKB eYbvi Ab Kvb mw jvwfwl Kweevi AbygwZ c`vb KwiZ cvwie Ges
Dic jvwfwl mwi Dci GB Aski kZvbyhvqx D PvR cwieZb wbebi ZvwiL nBZ eafve PvR mw
nBqvQ ewjqv MY nBe|
(5) GB AvBbi Aaxb Kvb A_ ev mwi Dci m PvR wbebi Rb Ave`b `vwLj Kiv nBj ev
wbewZ nBj, h ewi c D PvR mw Kiv nBqvQ D ew ev Zvnvi cwZwbwai wjwLZ mwZ ewZiK, D
A_ ev m Kvb PvR AKvhKi I Aea nBe|
(6) Kvb Kvvwb ev ew, h ewi AbyK~j PvR mw Kiv nBqvQ Zvnvi wjwLZ KZ wi Dci GB
AvBbi Aaxb cybivq Kvb PvR mw ev Ave`b `vwLj Kiv hvBebv Ges Dic wjwLZ mwZ ewZiK cybivq m
Z ev mwZ ewZiK, GB AvBbi Aaxb PvRKZ A_ cZvnvi, cwikva ev c_K Kwij, ev Kvb mwZ n
v i, asm ev wbtkl Kwij, ev h ewi AbyK~j PvR mw Kiv nBqvQ Zvnvi mwnZ Pzw gvZveK Kvb mwI
h vb ivLv nBqvQ mB vb nBZ D mw mivBqv dwjj, D Kvvwb ev evw GKwU Aciva msMVbi `vq
`vlx nBeb Ges GB Aski Aaxb `bxq nBeb|
(7) GB AvBb ev Ab Kvb AvBb ev wewa-weavb jsNbi dj `vqiKZ Kvb Kvhg wfbic wKQy cgvwYZ
bv nBj, hw` Bnv cgvwYZ nq h, Awfhy ew, h ewi AbyK~j PvR mw Kiv nBqvQ D ew KZK GZ`yk
gbvbxZ Kvb ewi `vwe Abyhvqx PvRKZ A_ ev mw Dcvcb KwiZ e_ nBqvQ, Zvnv nBj Bnv AbywgZ nBe
h, Awfhy ew PvR Abyhvqx D ZwKZ A_ MnY KwiqvQ ev, gZ, D ZwKZ mw n v i, aesm,
wbtkl ev mivBqv dwjqvQ|
(8) Kvb PvR viv RvgvbZKZ mKj jvb, AwMg ev FY Bnvi kZvbyhvqx ev Ab Kvb AvBb Abyhvqx
cybivi ev cwikvai ev D cwikvai ZvwiL Bnvi Dci Kvb my` Ges D jvb, AwMg, ev FYi mwnZ
mwKZ Kvb LiP, h ewi AbyK~j PvR mw Kiv nBqvQ D ew msM msM D A_i Rb GKwU iwm` Bmy
Kwie Ges 30 (wk) w`bi ga wjwLZfve Dnv iwRviK AewnZ Kwie Ges iwRvi Dic AewnZ nBevi ci
GB AvBbi weavb Abyhvqx mw nBj PvR msv
271| PvRi bvwUk
iwRvi nBZ Dwj-wLZ PvR msv
GwU evwZj Kwieb|
(Notice of Charges)|- h Kvb Kvvwb ev ewi A_, mw ev
cwimì ev Bnvi Kvb D`vMi Dci aviv 267 Gi Aaxb Kvb PvR wbeb Kiv nq, mB Kvb ew D
240
A_, mw, cwim`, D`vM ev Dnvi Kvb Ask ev kqvi ev DnvZ Kvb ^v_ ARb Kwij, D ewmn mKj
ew Dic wbebi ZvwiL nBZ D PvR mK bvwUk cvBqvQb gg MY nBe|
272| iwRvi KZK PvRi iwRvi msiY
(Register of charges to be kept by the
Registrar)|- (1) iwRvi GKwU PvRi iwRvi msiY Kwieb, hvnvZ wbavwiZ dig, gvag I cwZZ GB
Aavqi Aaxb `vwLjKZ ev wbewZ PvRmg~ni weeiY Ges `wjji Kwcmg~n _vwKe, Ges Dic cZK PvRi
, Dnv mwi ZvwiL, Dnv viv RvgvbZKZ A_i cwigvY, h mwi Dci eK ev PvR mw Kiv nBqvQ Dnvi
msw weeiY Ges eKMnxZv ev PvRi AwaKvix ewMYi bvg D iwRvi wjwce Kwieb|
(2) iwRvi, Dc-aviv (1) gvZveK cqvRbxq Z_vw` wjwce Kwievi ci `vwLjKZ `wjj, hw` _vK, ev,
gZ, Dnvi mZvqbKZ Abywjwc D PvRi AwaKvix ewi wbKU Ges GKvwaK ew _vwKj Zvnvì KZK
wbhy
cwZwbwai wbKU Bnv `vwjji 30 (wk) w`bi ga diZ wèb|
(3) GB aviv Abymvi iwZ PvRi iwRvi, cwi`kbi Rb wbavwiZ wd cwikva mvc, h Kvb ew
KZK cwi`kbi Rb Dby _vwKe|
(4) iwRvi KZK iwZ `wjjmg~n Zdwmj Dwj-wLZ wdm c`vb mvc, hKvb ew cwi`kb KwiZ
cvwieb Ges h Kvb ew cqvRb Zdwmj Dwj-wLZ wdm c`vb mvc iwRvi KZK mZvwqZ Abywjwc MnY
KwiZ cvwieb|
273| PvR cwikva(Satisfactionofcharges)|- (1) Kvb Kvvwb ev ew GB Aavqi Aaxb wbewZ
Kvb PvR m~Yfve ev AvswkKfve cwikva Kwij ev `vq `bv wgUvBj, Dic cwikva Kwievi ev `vq `bv
wgUvBevi ZvwiL nBZ wk w`bi ga ZrmK wbavwiZ dig iwRviK AewnZ Kwie Ges GB avivi Aaxb
AewnZKiYi aviv 267 Gi Dc-aviv (1) Gi weavbvejx hZ`~i me chvR nBet
Ze kZ _vK h, hw` Kvb Kvvwb Kvb ea KviY iwRviK Dic AewnZ KwiZ e_ nq, Zvnv
nBj iwRvi, wbavwiZ nvi AwZwi wd c`vb mvc, D mgqmxgv ewaZ KwiZ cvwieb|
(2) iwRvi, Dc-aviv (1) Gi Aaxb AewnZ nBevi ci iwRvi D PvR nvvi ev nvviMYK bvwUk
DwjwLZ mgqi ga, Ze AbwaK P w`bi ga KviY `kvBevi Rb GB gg GKwU bvwUk c`vb Kwie h, Kb
D PvRi `vq `bv m~Yfve ev AvswkKfve cwikva ev wgUvbvi welqwU wbeKi wbKU wjwce Kiv nBe bv,
Ges hw` PvR nvvi KZK Kvb KviY `kvbv bv nq, Zvnv nBj iwRvi aviv 272 Gi Aaxb ZrKZK iwZ
PvRi iwRvi D `vq `bv wgUvbv ev cwikva Kvi nBqvQ gg GKwU mviK wjwce Kwievi Av`k wèb Ges
Kvvwb ev ewK Dnv AewnZ Kwiebt
241
Ze kZ _vK h, GB Dc-avivq DwjwLZ bvwUk ciY Kwievi cqvRb nBe bv, hw` wbavwiZ dig
GZ`&mK iwRviK AewnZ Kiv nq Ges PvR nvvi KZK ^vwiZ nq|
(3) hw` Kvb KviY `kvbv nq, Zvnv nBj iwRvi mB gg PvRi iwRvi GKwU ge wjwce
Kwieb Ges Kvvwb ev ewK Dnv AewnZ Kwieb|
(4) GB avivi Kvb wKQyB, Kvvwb ev ewi wbKU nBZ AewnZKiYc cvwi ci aviv 274 Gi Aaxb
PvRi iwRvi Kvb wKQy GwU Kwievi , iwRvii gZvK zY Kwie bv|
274| Kvvwbi wbKU nBZ Kvb AewnZKiY ci AbycwZ `vq-`bv wgUvbv I AevnwZ c`vb msv
GwU Kwievi wbeKi gZv (PowerofRegistrartomakeentriesofsatisfactionandrelease
inabsenceofintimationfromcompany)|- (1) iwRvi, Kvb wbewZ PvR mK Kvvwb ev ewi
wbKU nBZ wbewYZ welq Kvb AewnZKiY c bv cvIqv mI, PvRi iwRvi D PvR m~Yfve ev
AvswkKfve cwikva mK GKwU mviK wjwce KwiZ cvwiebt(K)
h FY ev Abvb cYi wecixZ PvR c` nBqvQ, mB FY ev Abvb cY m~Y ev

AvswkK cwikva Kiv ev wgUvbv nBqvQ; ev
(L)
A_, mw ev D`vMi h Ask PvR ev eK ivLv nBqvwQj, Dnv PvR gy Kiv nBqvQ
wKsev Dnv Avi Kvvwbi A_, mw ev D`vMi Ask bvB|
(2) iwRvi, aviv 272 Gi Dc-aviv (1) Gi Aaxb iwZ PvRi iwRvi Dic mviK wjwce Kwievi
wk w`bi ga wZM cK Dnv AewnZ Kwieb|
(3) Dc-aviv (1) Gi Aaxb PvR cwikva Kiv nBqvQ gg Kvb mviK iwRvii wbKU `vwLj Kiv nBj,
wZwb D mviK `vwLji 30 (wk) w`bi ga wbavwiZ dig, gvag Ges cwZZ h ewi AbyK~j D PvR mw
Kiv nBqvQ Zvnvi AbyK~j D PvR cwikva Kiv msv GKwU mvwUwdKU c`vb Kwieb Ges PvR cwikva msv
GB Aski weavbvejx cwZcvwjZ nIqvi welq D mvwUwdKU P~ov mv nBe|
275| PvR cwikva mvwUwdKU c`vb (IssuanceofCertificateofSatisfaction )|- aviv 274 Gi Dcaviv (1) Gi Aaxb PvR cwikva Kiv nBqvQ gg Kvb mviK iwRvii wbKU `vwLj Kiv nBj, wZwb D
mviK `vwLji 30 (wk) w`bi ga wbavwiZ dig, gvag Ges cwZZ h ewi AbyK~j D PvR mw
Kiv nBqvQ Zvnvi AbyK~j D PvR cwikva Kiv msv GKwU mvwUwdKU c`vb Kwieb Ges PvR
cwikva msv GB Aski weavbvejx cwZcvwjZ nIqvi welq D mvwUwdKU P~ov mv nBe|
242
276| wiwmfvi ev gvbRvi wbqvM mK AewnKiY (Intimationofappointmentofreceiveror

manager)|- (1) Kvb Kvvwb ev ewi mwi wiwmfvi wbqvM ev, PvR mvc, Kvvwbi mwi
eevcbvi Rb Kvb ewK wbqvM Kwievi Rb hw` Kvb ew Av`k cv nb A_ev Kvb `wjj DwjwLZ
gZvej Kvb ew Dic wiwmfvi ev ewK wbhy Kib, Zvnv nBj wZwb D Av`k Rvwii ev wbqvM c`vbi
ZvwiL nBZ wk w`bi ga NUbvwU mK DwjwLZ Kvvwb ev ew Ges iwRvii wbKU D Av`k ev `wjji
GKwU Abywjwcmn, GKwU bvwUk ciY Kwieb Ges iwRvi, wbavwiZ wd cvw mvc, PvRi iwRvi D
wiwmfvi ew ev `wjji weeiY wbeb Kwieb|
(2) Dc-aviv (1) Gi Aaxb wbqvMcv Kvb ew D c` Zvnvi wbqvMi Aemvb nBevi ci GZ`&mK
mswk Kvvwb ev ew I iwRviK bvwUk c`vb Kwieb Ges iwRvi D bvwUk wbeb Kwieb|
277| Kvvwbi PvRi iwRvi (Company'sregisterofcharges)|- cZK Kvvwb Ges ew
Bnvi wbewZ Kvhvjq wbavwiZ dig I cwZZ Bnvi GKwU PvRi iwRvi ivwLe, hvnvZ Kvvwbi ev Dnvi
Kvb D`vMi Kvb A_, mw ev cwimì Dci chy mKj PvR I cengvb PvR cZK wbavwiZ weeiY
DjLc~eK Afy _vwKet
Ze kZ _vK h, Kvvwbi wbewZ Kvhvjq ev ewi vqx wVKvbvq PvRi iwRvii mwnZ PvR
mwKvix `wjji GKwU AbywjwcI ivwLZ nBe|
(2) Dc-aviv (1) Gi Aaxb iwZ PvRi iwRvi Ges PvRi `wjj Awdm PjvKvjxb mgq(K)
Kvbic wd cwikva eZxZ, Kvvwbi Kvb m`m ev cvIbv`vi KZK; ev
(L)
wbavwiZ wd cwikvac~eK
, h Kvb ew KZK, Kvvwbi msNwewa viv AvivwcZ
hywmZ wewe-wbla mvc;
-cwi`kbi Rb Dby _vwKe|

278| GB Aavqi weavb jsNbi ` (Punishmentforcontravention)|- hw` Kvb Kvvwb ev
ew GB Aavqi Kvb weavb jsNb Ki, Zvnv nBj D Kvvwb ev ew Ab~b GK j UvKv nBZ AbwaK `k
j UvKv ch A_` `Yxq nBe Ges ev ew ev D Kvvwbi cZK KgKZv, whwb D jsNbi Rb `vqx,
wZwb Ab~a Qq gvmi Kviv` ev Ab~b cwPuk nvRvi UvKv nBZ AbwaK GK j UvKv A_` ev Dfq ` `Yxq
nBeb|
243
279| miKvi KZK PvR iwRvi mskvab (RectificationbytheGovernmentinregisterof

charges)|- (1) miKvi hw` GB gg m nq h,(K) (A) Kvvwb ev ew KZK m Kvb PvRi weeiY ev Kvvwb ev ew h PvR mvc, Kvb
mw ARb KwiqvQ Dnvi Kvb weeiY ev Dic PvRi Kvb mskvab wbeKi wbKU
`vwLj Kwievi wePywZ, ev
(Av) GB Aski Aaxb wbavwiZ mgqi ga PvR wbeb Kwievi wePywZ ev GB Aski Aaxb
wbavwiZ mgqi ga Kvb PvRi `vq-`bv wgUvbv ev cwikva mK iwRviK
AewnZ Kwievi wePywZ, ev
(B)
GBic Kvb PvR mwKZ weeiY ev mskvab ev aviv 273 ev 274 Abymvi `vq `bv
wgUvbv nBqvQ gg mviK wjwce Kwievi ev Ab Kvb wKQy Afy Kwievi Kvb
wePywZ ev wg_v-weewZ,
-AvKwK ev AmveavbZv ev Ab Kvb chv KviY msNwUZ nBqvQ ev c`vb Kiv nBqvQ
A_ev D wePywZ ev wg_v GBic cKwZi h, Dnvi dj Kvvwb ev ewi cvIbv`vi ev
kqvi nvviMYi Aevb zY nq bvB; A_ev
(L)
Ab Kvb KviY cwZKvi c`vb Kiv mwVK I bvq mZ;
-Zvnv nBj miKvi, D Kvvwb ev ew ev ^v_ mswk h Kvb ewi Ave`bi 90 (beB)
w`bi ga Dnvi weePbvq bvqmsMZ I hywmsMZ Kvb kZ mvc. D weeiY `vwLji ev PvR wbebi
ev `vq `bv cwikva ev gUvbvi welq AewnZKiYi mgq-mxgv ewaZ Kwiqv Av`k w`Z cvwie A_ev,
cqvRb nBj, D wePywZ ev wg_v weewZ mskvab Kwievi wb`k c`vb ev KviY DjL Kwiqv Dic h
Kvb Ave`b cZvLvb KwiZ cvwieb|
(2) miKvi PvR wbebi Dk mgq ewaZ Kwiqv Kvb Av`k c`vb Kwij, D Av`ki dj D PvR
eve h mgq wbewZ nq mB mgqi c~e mswk mwZ Kvb ewi AwRZ Kvb AwaKviK zY Kwie bv|
Ask 15
GKxfyZKiY I Avcm
(MergerandCompromise)
280| cvIbvbv`vi I m`mMYi mwnZ Avcm ev mgSvZv Kwievi gZv (Powertocompromiseor

makearrangementswithcreditorsandmembers)|- (1) h244
(K)
Kvb Kvvwb Ges Bnvi cvIbv`viMY ev Bnvì Kvb kYxi ga; ev
(L)
Kvb Kvvwb Ges Bnvi m`mMY ev Bnvì Kvb kYxi ga;
-Kvb Avcm ev mgSvZvi cve Kiv nq mB Av`vjZ, Kvvwb ev Kvvwbi Kvb cvIbv`vi ev m`mi, ev,
AemvwqZ nBZQ GBic Kvb Kvvwbi , AemvqKi Ave`bi cwZ, ZrKZK wb`wkZ cwZZ
cvIbv`viMY ev Kvb kYxi cvIbv`viMYi ev, gZ, m`mMY ev Kvb kYxi m`mMYi mfv Avnevb, Abyvb I
cwiPvjbvi Av`k c`vb KwiZ cvwie|
evLv|- GB Dc-avivi Dk c~iYK, mgSvZv ewjZ wewfb kYxi kqvi GKwKiYi gvag ev kqvimg~nK
wewfb kYxi kqvi wef Kwievi gvag ev D Dfq cwZ Aejbi gvag Kvvwbi kqvi g~jab
cybwebvm Afy nBe|
(K)
Dc-aviv (1) Gi Aaxb Ave`bKvix Kvb Kvvwb ev ew njdbvgvi gvag Av`vjZi wbKU
wbewYZ welqvw` cKvk Kwie, h_vt(K)
Kvvwb mwKZ mKj iZc~Y welq, hgb- Kvvwbi mekl Avw_K Aev,
Kvvwbi wnmve msv mekl wbixv cwZe`b ev Kvvwbi wei Pjgvb
Z` ev Kvhaviv;
(L)
Avcvm ev mgSvZvq Afy Kvvwbi kqvi g~jab nvmKiY, hw` nvm Kiv
nq;
(M)
cvIbvi g~ji wfwZ RvgvbZ mwjZ Ab~b cPuvi kZvski mwZZ

Kvvwb FYi cybMVbg~jK Kvb cK, hvnvZ Afy nBe(A)
wbavwiZ dig GKRb cvIbv`vii `vq`vwqZ mwKZ weewZ;
(Av)
Abvb RvgvbZ mwjZ I RvgvbZ wenxb cvIbv`viMYi msiYi

Rb ivKeP;
(B)
wbixK KZK GB gg GKwU cwZe`b, h Abygvw`Zfve Kvvwb

FY cybMVbi ci Kvvwbi Znwej Pvwn`v evW KZK Zvnvì wbKU
mieivnKZ wnmve cvjbi wfwZ Zvij cixvq DxY nBe;
(C)
h Kvvwb evsjv`k evsK KZK wewbw`KZ Kvvwb FY

cybMVb/cybwebvm wb`kvejx (Corpoate debt restrueturing
245
guidelines) AbymiY/MnY Kwievi cve Ki, mB ZrmwKZ

GKwU weewZ; Ges
(D)
PvUvW GvKvDUU wnmve cvKwUm Kwievi jvBmm iwnqvQ GBic

Kvb hvM g~jvqbKvix KZK Kvvwbi mKj kqvi `kgvb ev
A`k, vei ev Avei, mw I cwim` mwKZ GKwU g~jvqb
cwZe`b|
(3) Dc-aviv (1) Gi Aaxb Kvb Av`vjZi Av`k Abymvi Kvb mfv Avnvbi cve Kiv nBj, D
mfvi bvwUk c_Kfve Kvvwbi mKj cvIbv`vi ev mKj kYxi cvIbv`vi Ges mKj m`m ev mKj kYxi m`m
Ges wWfviavix KvvwbZ Zvnvì wbewZ wVKvbvq ciY KwiZ nBe Ges D bvwUki mwnZ Avcm ev
mgSvZvi wevwiZ weeiY mwjZ GKwU cwZe`b, g~jvqb cwZe`bi GKwU Abywjwc, hw` _vK, Ges cvIbv`vbMY,
cavb eevcbv KgKZv, D`vv m`m Ges wWfvi nvviMYi Dci Dnvi cfve Ges Kvvwbi cwiPvjK ev
wWfvi UvwMYi iZc~Y ^v_i Dci D Avcm ev mgSvZvi cfve ms evLv, Ges wbavwiZ Abvb welq
mshy KwiZ nBet
Ze kZ _vK h, D bvwUk I Abvb `wjjvw` Kvvwbi Iqe mvBUI, hw` _vK, c`vb KwiZ nBe,
Ges ZvwjKvfy Kvvwbi , wmKzBwiwUR G GP Kwgkbi Ges D Kvvwbi wmKyBwiwU h K
GP ZvwjKvfy mB K GPi Iqe mvBU cKvki Rb ciY KwiZ nBe Ges wbavwiZ cwZZ msev`
cI cKvk KwiZ nBe:
AviI kZ _vK h, mfvi bvwUk wevcbi gvag Rvix Kiv nBj, D bvwUk, Avcm ev mgSvZvi
Abywjwc Kvvwbi wbewZ Kvhvjq nBZ mswk ewMY Kvb& mgqi ga webvg~j msMn KwiZ cvwie, Zvnv
DjL KwiZ nBe|
(4) Dc-aviv (3) Gi Aaxb c` bvwUk Bnv DjL KwiZ nBe h, h ewi wbKU bvwUk ciY Kiv
nBqvQ wZwb D bvwUk cvwi ZvwiL nBZ GKgvmi ga D Avcm ev mgSvZvq mwZ c`vb Kwievi Rb mfvq
ewMZfve nvwRi nBqv ev cwi gvag ev cvvj evjUi gvag fvU c`vb KwiZ cvwie:
Ze kZ _vK h, D Avcm ev mgSvZvi Kej mB mKj ew KZK Avcw Kiv hvBe, hvnviv
kqvi nvws Gi Ab~b `k kZvsk kqvi aviY Kib A_ev hvnvì AbyK~ j mekl wbixwZ Avw_K cwZe`b
Abymvi gvU FYi Ab~b cuvP kZvsk FY iwnqvQ|
246
(5) Dc-aviv (3) Gi Aaxb c` bvwUki mwnZ wbavwiZ mKj `wjj miKvi, AvqKi KZc, evsjv`k
evsK, wmwKDwiwU G GP Kwgkb, iwRvi, ^ ^ K GK, miKvix AemvqKi wbKU Ges GBic Abvb
LvZi wbqK ev KZc hvnviv D Avcm ev mgSvZvi KviY cfvweZ nBZ cvib, Zvnvì wbKUI ciY KwiZ
nBe Ges DnvZ GB gg wb`kbv _vwKe h, Zvnviv Kvb ee ev gZvgZ c`vb KwiZ Pvwnj, Dic bvwUk
cvwi ZvwiL nBZ wk w`bi ga Dnv c`vb KwiZ nBe Ges Dnvi e_Zvq GBic AbywgZ nBe h, cve
c`vbi Zvnvì Kvbic ee bvB|
(6) h Dc-aviv (1) Abymvi AbywZ Kvb mfvq wZb PZy_vsk cvIbv g~ji cwZwbwaZKvix cvIbv`vi,
ev Kvb kYxi cvIbv`viMY, ev, gZ, m`mMY ev Kvb kYxi m`mMYi ga msLvMwi ew, ewMZfve ev
cwi gvag ev cvvj evjUi gvag fvU c`vb Kwiqv Kvb Avcm ev mgSvZvq mwZ c`vb Kib Ges D
Avcm ev mgSvZv hw` Av`vjZ KZK Kvb Av`k vi Abygvw`Z nq, Zvnv nBj Dic Avcm ev mgSvZv D
Kvvwb, mKj cvIbv`vi, ev mKj kYxi cvIbv`vi ev mKj m`m ev, gZ, mKj kYxi m`mMY, A_ev,
Aemvib Kiv nBZQ GBic Kvb Kvvwbi , D Kvvwbi AemvqK Ges c`vqKMYi cwZ evaKi nBe|
(7) Dc-aviv (6) Gi Aaxb Av`vjZ KZK c` Av`k wbewYZ mKj ev h Kvb welqi DjL KwiZ
nBe, h_v:(K)
h AMvwaKvi kqviK BKzBwU kqvi cwieZb Kwievi Rb Avcm ev mgSvZv Kiv

nq, mB D AMvwaKvi kqvi nvviMYK bM` jfvski eKqv MnY Kwievi
A_ev cwikvaZe jfvski mgg~ji BKzBwU kqvi MnYi Ackb Ìqv nBe;
(L)
h Kvb kYxi cvIbv`viMYi ^v_i msiY;
(M)
hw` D Avcm ev mgSvZvi dj kqvi nvviMYi AwaKvi Kvb cwieZb NU, Zvnv
nBj aviv 208 Gi weavbvejxi Aaxb Dnv KvhKi nBe;
(N)
wgZ cvlbKvix kqvi nvvMYi cwZ Aegyw (GwU) cvemn, hw` _vK, Avcm ev
mgSvZvi kZvw` KvhKifve evevqbi Rb Av`vjZi gZvbymvi cqvRbxq Abvb
welqvw`:
Ze kZ _vK h, Av`vjZ KZK Kvb Avcm ev mgSvZv Abygv`b Kiv hvBe
bv, hw` bv Av`vjZi wbKU Kvvwbi wbixK KZK GB gg GKwU mvwUwdKU `vwLj
Kib h, Avcm ev mgSvZvi cKi cveKZ wnmve eev aviv 330 Gi Aaxb
wbavwiZ wnmve gvb wbwZ Ki|
(8) Av`vjZi Av`k cvwi wk w`bi ga Kvvwb KZK D Av`k wbeKi wbKU `vwLj KwiZ
nBe|
247
(9) Ab~b beB kZvsk cvIbv g~ji AwaKvix cvIbv`viMY ev kYxi cvIbv`viMY njdbvgvi gvag D
Avcm ev mgSvZvi cK mwZ c`vb I wbwZ Kwij Av`vjZ cvIbv`vi ev Kvb kYxi cvIbv`viMYi mfv
Avnvb Kiv nBZ AevnwZ c`vb KwiZ cvwie|
(10) Av`vjZ KZK GB avivi Aaxb wmwKDwiwUi cybtq mwKZ Kvb Avcm ev mgSvZv Abygv`b Kiv
hvBe bv, hw` bv Dic cybtq aviv 226 Abymvi Kiv nq|
(11) Kvb Avcm ev mgSvZvq wbavwiZ cwZZ Kiv KZZ MnY cveI Afy Kiv hvBe:
Ze kZ _vK h, ZvwjKvfy Kvvwbi , wmwKDwiwUR G GP Kwgkb KZK cYxZ cweavbgvjv
Abymvi KZZ MnY cve KwiZ nBe|
(12) ZvwjKvfy Kvvwb eZxZ Ab Kvvwbi KZZ MnY cve viv msz Kvb c wbavwiZ cwZZ
Av`vjZi wbKU Ave`b KwiZ cvwieb Ges Av`vjZ D Ave`bi cwZ hic Dchy gb Kwie, mBic
Av`k c`vb KwiZ cvwie|
evLv|- m`n `~i KiYv_ GZviv NvlYv Kiv hvBZQ h, aviv 224 Gi weavbvejx GB avivi Aaxb Av`vjZi
Av`k Abymvi kqvi g~jab nvmKiYi chvR nBe bv|
281| Avcm ev mgSvZv KvhKiYi Av`vjZi gZv
(Power of Court to enforce
compromiseorarrangement)|- (1) h Av`vjZ aviv 280 Gi Aaxb Kvb Kvvwbi welq Avcm ev
mgSvZv Abygv`b Kwiqv Kvb Av`k c`vb Ki, mB, Av`vjZ(K)
D Avcm ev mgSvZvi evevqb Z`viwK KwiZ cvwie; Ges
(L)
Dic Av`k c`vbi mgq ev Dnvi cieZxZ Kvb mgq, D Avcm ev mgSvZv
evevqbi Rb Dnv hBic cqvRb gb Kwie Kvb mBic wb`kbv c`vb
KwiZ ev D Avcm ev mgSvZvq Kvbic mskvab KwiZ cvwie|
(2) hw` Av`vjZ GB gg m nq h, aviv 280 Gi Aaxb Abygvw`Z Avcm ev mgSvZv mskvab
ewZiK ev mskvab KwijI mvlRbKfve evevqb Kiv me bq, Ges Kvvwb cK Abymvi Dnvi FY
cwikva Ag, Zvnv nBj Av`vjZ D Kvvwb Aemvqb Kwievi Av`k c`vb KwiZ cvwie Ges Dic Av`k
aviv 425 Gi Aaxb c` Av`k ewjqv MY nBe|
248
(3) GB avivi weavbvejx GBic Kvb Kvvwbi chvR nBe hvnvi welq GB AvBb ceZbi c~e
Kvb Avcm ev mgSvZv gyic~eK Av`k Rvix Kiv nBqvQ|
282| Kvvwb GKxfyZKiY I mshvRb (Merger and Amalgamation of Companies)|- (1)
h aviv 280 Gi Aaxb Kvb Kvvwb I D avivq DwjwLZ ewMYi ga cvweZ Avcm ev mgSvZv
Abygv`bi Rb Kvb Ave`b Kiv nq, Ges Av`vjZi wbKU Bnv c`kb Kiv nq h, (K)
Kvb Kvvwb cybMVb A_ev `yB ev ZZvwaK Kvvwbi GKxfyZKiY ev mshvRb

mwKZ Kvb cKi Dk D Avcm ev mgSvZvi cve Kiv nBqvQ; Ges
(L)
D cKi AvIZvq Kvb Kvvwbi, AZtci nvwiZ Kvvwb ewjqv DwjwLZ,

D`vM, mw ev `vq-`vwqZi m~Y ev AvswkK Ab Kvvwbi, AZtci nvi MnxZv
Kvvwb ewjqv DwjwLZ, wbKU nvi Kiv cqvRb ev `yB ev ZZvwaK KvvwbZ
wef I nvi Kwievi cve Kiv nBqvQ;
-mB D Av`vjZ, Dic Ave`bi cwZ, ZrKZK

wb`wkZ cwZZ cvIbv`viMY ev Kvb
kYxi cvIbv`viMYi ev m`mMY ev, gZ, Kvb kYxi m`mMYi mfv Avnvb, Abyvb I cwiPvjbvi Av`k
c`vb KwiZ cvwie Ges aviv 280 Gi Dc-aviv (3) nBZ Dc-aviv (6) Gi weavbvejx cqvRbxq cwieZb mvc,
GZ`&welq chvR nBe|
(2) Dc-aviv (1) Gi Aaxb Av`vjZ KZK Kvb Av`k c`vb Kiv nBj, GKxfyZKZ Kvvwbmg~n A_ev
h Kvvwb wefwKiYi cve Kiv nBqvQ, mB Kvvwb Av`vjZi Av`k Abymvi mfv Avnvbi ,
wbewYZ welqvw` cKvk Kwie, h_v:(K)
GKxfyZ nIqv Kvvwbi cwiPvjKMY KZK cYxZ I MnxZ cKi cvweZ kZvwì
Lmov;
(L)
Lmov cKi GKwU Abywjwc wbeKi wbKU `vwLj Kiv nBqvQ gg wbqZv;
(M)
GKxfyZ nIqv Kvvwbi cwiPvjKMY KZK

MnxZ GBic Kvb cwZe`b, hvnvZ cZK
kYxi kqvi nvvi, cavb eevcbv KgKZvMY, D`vv I A-D`vv kqvi
nvviMYi Dci Avcmi cfve evLv KwiZ nBe, Ges weklZt kqvi GPi
nvi, I Kvb wekl g~jvqb RwUjZv _vwKj Dnv DjL KwiZ nBe;
(N)
g~jvqb mwKZ wekl cwZe`b, hw` _vK;
249
(O)
Kvb Avw_K ermi GKxfyZ Kvvwbi mekl evwlK wnmve cK Abygv`bi Dk

AvnvbKZ c_g mfvi Qq gvmi AwaK mgq c~e mb nBqv _vwKj, GKwU m~iK
wnmve weewZ;
(3) Av`vjZ hw` GB gg m nq h, Dc-aviv (1) I (2) G DwjwLZ Kvhaviv AbymiY Kiv nBqvQ, Zvnv
nBj Av`k viv, D Avcm ev mgSvZv Abygv`b KwiZ cvwie A_ev cieZx GKwU Av`k viv, wbewYZ wb`k
c`vb KwiZ cvwie, h_v :(K)
Av`vjZ wfbic wmv MnY bv Kwij, cMY KZK wbavwiZ ZvwiL nBZ nviKvix
Kvvwbi D`vM, mw ev `vq-`vwqZi m~Y ev Dnvi Ask wekl nvi MnxZv
Kvvwbi wbKU nvi KwiZ nBe;
(L)
nvi MnxZv Kvvwb KZK, kqvi wWevi, cwjwm ev Abyic Abvb `wjjvw`
eivKiY hvnv nviKvix Kvvwb KZK Avcm ev mgSvZvi AvIZvq Kvb ewi
wbKU ev Rb eiv KwiZ nBZv:
Ze kZ _vK h, nvi MnxZv Kvvwb, D Avcm ev mgSvZvi djkwZZ,
Dnvi wbR bvg A_ev Dnvi c ev Dnvi Aaxb ev mnhvMx Kvvwbi c Kvb
Uvi bvg Kvb kqvi aviY Kwie bv Ges aviY Kwij GBic kqvi evwZj ev wejvc
nBe;
(M)
nvii ZvwiL ch nvwiZ Kvvwb KZK ev Dnvi wei we`gvb AvBbx cwqv
nvi MnxZv Kvvwb KZK ev Dnvi wei Pjgvb _vwKevi welq;
(N)
Aemvqb eZxZ, Kvb nvwiZ Kvvwbi wejvc mvab;
(O)
Av`vjZ KZK wb`wkZ ZvwiLi ga Ges cwZZ h mKj ew D Avcm ev

mgSvZvi welq gZvbK cKvk Kib, Zvnvì welq MnxZe eev;
(P)
miKvi KZK wbw`KZ cZ wewbqvM gvb`, ev wb`kbvi Aaxb ev AvcvZZt ejer

Kvb AvBb Abymvi Kvb Awbevwm kqvinvvi KZK kqvi g~jab aviY Kiv nBj, D
Av`k DwjwLZ cwZZ D kqvi nvvii wbKU nvi MnxZv Kvvwb KZK
kqvi eiv KwiZ nBe;
(Q)
nvwiZ Kvvwbi KgKZv-KgPvixMYK nvi MnxZv KvvwbZ e`wj;
(R)
h nvwiZ Kvvwb GKwU ZvwjKvfy Kvvwb Ges nvi MnxZv Kvvwb AZvwjKvfy Kvvwb, mB-
250
(A)
ZvwjKvfy bv nIqv ch nvi MnxZv Kvvwb A-ZvwjKvfy

_vwKe;
(Av)
hw` nvwiZ Kvvwbi kqvi nvviMY nvi MnxZv Kvvwb

nBZ evwni nBqv AvwmZ Pvnb, Zvnv nBj c~e wbavwiZ m~ Abymvi
ev g~jvqbi ci Zvnvì aviYKZ kqvii g~j I Abvb myweav
cwikvai weavb KwiZ nBe Ges GB weavbi Aaxb Av`vjZ KZK
eev MnY Kiv hvBet
Ze kZ _vK h, GB `dvi Aaxb Kvb kqvii g~ji
mgcwigvY ev g~jvqb wmwKDwiwUR Gv GP Kwgkb KZK cYxZ
cweavbgvjvi Aaxb ZrKZK wbavwiZ cwigvY Acv Kg nBe bv;
(S)
h nvwiZ Kvvwb wejy nq, mB D Kvvwb Dnvi Abygvw`Z g~jabi

Dci Kvb wd cwikva Kwij, Dnv mshvRbi ci nvi MnxZv Kvvwb KZK Dnvi
Abygvw`Z g~jabi Dci cwikvaZe wd Gi wecixZ mg^q KwiZ nBe; Ges
(T)
GKxfyZKiY ev mshvRb m~Y I KvhKifve mb nBevi welq wbwZ KwiZ

cqvRbxq weewPZ nq GBic AvKwmK, AvbylwK I m~iK welq:
Ze kZ _vK h, Av`vjZ KZK
Kvb Avcm ev mgSvZv Abygvw`Z nBe bv,
hw` bv Kvvwbi wbixK KZK GB gg GKwU mvwUwdKU Av`vjZi wbKU `vwLj Kiv
nq h, D Avcm ev mgSvZv cKi Rb cvweZ wnmve eev, hw` _vK, aviv 330
Gi Aaxb wbavwiZ wnmve gvb wbwZ Ki|
(4) GB avivi Aaxb Kvb Av`k Kvb mw ev `vq-`vwqZ nvii wb`k c`vb Kiv nBj, D
Av`kej AwZwi Kvb Kvh mv`b eZxZ, D mw nvi MnxZv Kvvwbi wbKU nvwiZ nBe Ges D
`vq-`vwqZ nvi MnxZv Kvvwbi wbKU nvwiZ nBqv nvi MnxZv Kvvwb `vq-`vwqZ nBe Ges D Av`k
wb`k _vwKj, Kvb mw PvR gy nBZ cvwie, hvnvi KvhKiZv Avcm ev mgSvZvi KviY mgv nBe|
(5) Dic Av`k cv cZK Kvvwb Av`ki cZvwqZ Kwc cvwi wk w`bi ga Dnv wbebi Rb
wbeKi wbKU `vwLj Kwievi eev Kwie|
(6) GB avivi Aaxb cK myfve Dnv KvhKi nBevi wbavwiZ ZvwiL DjL _vwKe Ges D ZvwiL
nBZ Dnv KvhKi nBe gg MY nBe Ges Kvb gB wbavwiZ ZvwiLi cieZx Kvb ZvwiL bq|
251
(7) h Kvvwb mK Dic Av`k c`vb Kiv nBqvQ, mB Kvvwb, cKi mgvw bv nIqv ch,
wbavwiZ dig I mgqi ga cwZ ermi wbeKi wbKU GKRb PvUvW GKvDUU ev K GKvDUU ev Kvvwb
mwPe KZK h_vh_fve GB gg cZwqZ GKwU weewZ `vwLj KwiZ nBe h, cKwU Av`vjZi Av`k Abymvi
cwiPvwjZ nBZQ|
(8) hw` Kvb nvwiZ Kvvwb ev nvi MnxZv Kvvwb GB avivi Kvb weavb jsNb Ki, Zvnv nBj
D nvwiZ ev, gZ, nvi MnxZv Kvvwb Ab~b GK j UvKv nBZ AbwaK cuwPk j UvKv ch A_`
`Yxq nBe Ges D jsNbi Rb nvwiZ ev nvi MnxZv Kvvwbi h mKj KgKZv `vqx Zvnviv cZK
AbwaK GK ermi Kviv` ev Ab~b GK j UvKv nBZ AbwaK wZb j UvKv ch A_` ev Dfq ` `Yxq
nBeb|
evLv| GB avivi Dk c~iYK,(K)
GKxfyZKiY mwKZ Kvb cK, h cKi AvIZvq GK ev GKvwaK Kvvwbi

D`vv, mw I `vq, h Kvvwbi welq Avcm ev mgSvZvi cve Kiv nBqvQ,
mB Kvvwbmn, we`gvb Ab Kvb Kvvwbi wbKU nvi KwiZ nBe, mB Bnv
AwfhvRbi gvag GKxfyZKiY wnmve MY nBe, A_ev h `yB ev ZZvwaK
Kvvwbi D`vv, mw I `vq, h Kvvwbi welq Avcm ev mgSvZvi cve Kiv
nBqvQ mB Kvvwbmn, Kvb b~Zb Kvvwbi wbKU, cvewjK Kvvwb nDK ev bv
nDK, nvi KwiZ nBe, mB Bnv GKwU b~Zb Kvvwb MVbi gvag
GKxfyZKiY wnmve MY nBe;
(L)
AwfhvRbi gvag GKxfyZKiYi , GKxfyZKZ Kvvwbmg~ni DjL Kiv nBj

Dnvi gvag nvwiZ I nvi MnxZv KvvwbK eySvBe, Ges, b~Zb Kvvwb MVbi
gvag GKxfyZKiYi , nvwiZ Kvvwbmg~nK eySvBe;
(M)
wefvRb mwKZ Kvb cK, h cKi AvIZvq h Kvvwbi welq Avcm ev

mgSvZvi cve Kiv nBqvQ, mB Kvvwbi D`vv, mw I `vq `yB ev ZZvwaK
Kvvwbi ga wefvRb Kiv nBe ev nvwiZ nBe, mB D Kvvwbmg~ni
KvbwU we`gvb ev KvbwU Avevi b~Zb Kvvwb nBZ cvwie;
(N)
mw A_ h Kvb eYbvi cwim`, AwaKvi I ^v_ Afy nBe Ges `vq A_ h

Kvb eYbvi FY I `vq`vwqZ Afy nBe|
252
283| KwZcq Kvvwb GKxfyZKiY ev mshvRb
(Merger or amalgamation of certain
companies)|- (1) aviv 280 Ges 282 G hvnv wKQyB _vKzK bv Kb, wbewYZ kZ mvc, `yB ev ZZvwaK z`
Kvvwbi ga ev Kvb wbqYKvix Kvvwb Ges Dnvi m~Y gvwjKvbvaxb Aaxb Kvvwb ev wbavwiZ AbvbGK
ev GKvwaK kYxi Kvvwbi ga GKxfyZKiY ev mshvRbi cK MnY Kiv hvBe, h_v :(K)
mswk Kvvwbi wbewZ Kvhvjq, h GjvKvi AewZ mB GjvKvi wbeKi ev miKvix

AemvqKi wbKU nBZ ev wZM ewMYi wbKU nBZ wk w`bi ga Kvb Avcw
ev civgk _vwKj, Dnv RvbvBevi Avnvb Kwiqv GKwU wew Rvix KwiZ nBe;
(L)
Kvvwbi mvaviY mfvq MnxZ Avcw I civgk weePbvg D Kvvwbi gvU

kqvii beB kZvski AwaKvix m`m ev Kvb kYxi m`mMY KZK Abygvw`Z nBZ
nBe;
(M)
GKxfyZKiYi mwnZ mswk cZK Kvvwb h GjvKvq Dnvi wbewZ Kvhvjq AewZ
mB GjvKvi wbeKi wbKU wbavwiZ dig mgZvi NvlYvc `vwLj KvwiZ nBe;
Ges
(N)
cK Abygv`bi Dk Dnvi GKwU Abywjwcmn Kvvwb KZK Dnvi cvIbv`viMYK

GKzk w`bi bvwUk c`vbc~eK AvnvbKZ mvaviY mfvq cvIbv g~ji bq-`kgvski
AwaKvix cvIbv`vi ev kYxi cvIbv`viMY KZK cKwU Abygvw`Z nBZ nBe ev AY
Kvb fve wjwLZfve Abygvw`Z nBZ nBe|
(2) nvi MnxZv Kvvwb Dnvi wbewZ Kvhvjq h GjvKvq AewZ mB GjvKvi iwRvi ev miKvix
AemvqKi wbKU wbavwiZ cwZZ Dic Abygvw`Z cKi GKwU Abywjwc `vwLj Kwie|
(3) cKi Abywjwc cvwi ci, hw` iwRvi ev AemvqKi Kvb Avcw ev civgk bv _vK, Zvnv nBj
iwRvi Dnv wbeb Kwieb Ges KvvwbK Dnvi mK GKwU Abygv`b c c`vb Kwie|
(4) hw` iwRvi ev AemvqKi Kvb Avcw ev civgk _vK, Zvnv nBZ wZwb Dnv wk w`bi ga
wjwLZfve iwRvi K AewnZ Kwieb:
Ze kZ _vK h, hw` GBic AewnZ Kiv bv nq Zvnv nBj AbygwZ nBe h, Zvnvi D cKi welq
Kvb Avcw bB|
253
(5) hw` D Avcw ev civgki welq AewnZ nBevi ci ev Ab Kvb KviY wbeKi gb nq h, D
cK Rb^v_ ev cvIbv`viMYi ^v_ bq, Zvnv nBj iwRvi Dc-aviv (2) Gi Aaxb cKi Abywjwc cvwi lvU
w`bi ga Av`vjZi wbKU Dnvi Avcwi welq DjLc~eK GKwU ìLv `vwLj Kwieb Ges Av`vjZK aviv 282
Gi Aaxb cKi welq weePbv Kwievi Rb Abyiva Kwieb|
(6) iwRvi ev Ab Kvb ewi wbKU nBZ Ave`b cvwi ci, hw` Av`vjZ gb Ki h, aviv 61 G
ewYZ cwZ Abymvi cKwU weewPZ nIqv DwPZ, Zvnv nBj Av`vjZ mB Abyhvhx wb`k c`vb KwiZ cvwie ev
Dnv hic Dchy gb Kwie, mBic Av`k Rvixi gvag Dnv Abygv`b KwiZ cvwie:
Ze kZ _vK h, D cKi welq hw` miKvii Kvb Avcw bv _vK ev Dnv GB avivi Aaxb Av`vjZi
wbKU Kvb Ave`bc `vwLj bv Ki, Zvnv nBj D cKi welq miKvii Kvb Avcw bvB gg MY nBe|
(7) cKwU Abygv`b Kwiqv Dc-aviv (6) Gi Aaxb c` Av`ki GKwU Abywjwc , wbeKi wbKU ciY
KwiZ nBe Ges mswk ewMY I iwRvi cKwU wbeb Kwieb Ges KvvwbwjK D cKi Abygv`bc
Bmy Kwie|
(8) Dc-aviv (7) Gi Aaxb cKi wbeb Aemvqbi cwqv eZxZ, nvwiZ Kvvwbi Aejywi
KvhKiZv iwnqvQ gg MY nBe|
(9) cK wbebi wbewYZ KvhKiZv _vwKe, h_v :(K)
nvwiZ Kvvwbi mw ev `vq nvi MnxZv Kvvwbi wbKU nvwiZ nBe,

hvnvZ D mw I `vq nvi MnxZv Kvvwbi mw Ges `vq nBe;
(L)
nvwiZ Kvvwbi mwi Dci Kvb PvR _vwKj, Dnv GBicfve chvR I KvhKi
nBe hb, Dnv nvi MnxZv Kvvwbi mwi Dci m PvR;
(M)
Kvb AvBbx Av`vjZ nvwiZ Kvvwb KZK `vqiKZ ev Dnvi wei we`gvb AvBbx
Kvhg nvi MnxZv KZK `vqiKZ ev Dnvi wei Pjgvb AvBbx Kvhg nBe;
(N)
h cKwU wfbgZ cvlYKvix kqvi nvviMYi aviYKZ kqvi qi Rb ev

wfbgZ cvlbKvix cvIbv`viMYi cvIbv cwikvai Rb nBqv _vK, mB D
`bvi AcwikvaxZ Ask nvi MnxZv Kvvwbi `bv nBe|
254
(10) nvi MnxZv Kvb Kvvwb GKxfyZKiY ev mshvRbi ci Dnvi wbR bvg A_ev Dnvi c ev Dnvi
Aaxb ev mnhvMx Kvvwbi c Kvb Uvi bvg Kvb kqvi aviY Kwie bv Ges GBic mKj kqvi GKwKiY
ev mshvRbi ci evwZj nBe ev wejvc nBe|
(11) nvi MnxZv Kvvwb wbewZ cKi Abywjwcmn wbeKi wbKU Dnvi mskvwaZ Abygvw`Z g~jab
DjLc~eK GKwU ìLv `vwLj Kwie Ges mskvaxZ g~jabi Dci wbavwiZ eKqv wd cwikva Kwie:
Ze kZ _vK h, nvi MnxZv Kvvwbi mwnZ Dnvi GKxfyZKiY ev mshvRbi c~e nvwiZ Kvvwb
KZK Dnvi Abygvw`Z g~jabi Dci Kvb wd cwikva Kwij, Dnv nvi MnxZv Kvvwb KZK Dnvi Abygvw`Z
g~jabi Dci, hvnv D GKwKiY ev mshvRbi dj ew cv nBqvQ, cwikvaZe wd Gi mwnZ mg^q Kiv
nBe|
(12) GB avivi weavbvejx aviv 280 G DwjwLZ Avcm ev mgSvZvi cK mwKZ Dc-aviv (1) G DwjwLZ
Kvb Kvvwb ev Kvvwbmg~ni A_ev aviv 282 Gi Dc-aviv (1) Gi `dv (L) G DwjwLZ Kvb Kvvwb
wefvRb ev nvii chvR nBe|
(13) iwRvi wbavwiZ cwZZ Kvvwbmg~ni GKxfyZKiY ev mshvRbi eev Kwieb|
(14) GB avivi AvIZvq co GBic Kvb Kvvwb GKxfyZKiY ev mshvRbi Kvb cK Abygv`bi
Rb aviv 282 Gi weavbvejx cqvM KwiZ cvwie|
284| we`kx Kvvwbi mwnZ GKxfyZKiY I mshvRb (Mergerandamalgamationofcompany
with foreign company)|- (1) AvcvZZt ejer Ab Kvb AvBb wfbic weavb bv _vwKj, GB Aavqi
weavbvejx, cqvRbxq cwieZb mvc, GB AvBbi Aaxb wbewZ Kvvwbmg~ni Ges miKvi KZK mgq mgq
wewi gvag DwjwLZ iv mg~ni GLwZqvivaxb wbMge Kvvwbi ga GKxfyZKiY ev mshvRbi cKi
chvR nBe|
(2) Kvb we`kx Kvvwb, AvcvZZt ejer Ab Kvb AvBbi weavbvejx mvc, evsjv`k evsKi
c~evbygv`bg, GB AvBbi Aaxb wbewZ Kvb Kvvwbi mwnZ GKxfyZ nBZ cvwie Ges wecixZg GB
AvBbi Aaxb wbewZ Kvb KvvwbI we`kx Kvvwbi mwnZ GKxfyZ nBZ cvwie Ges GKxfyZKiYi kZvw`Z
Abvb welqi mwnZ GZ`yk cYxZ cK Abymvi GKxfyZ nIqv Kvvwbi kqvi nvviMYi A_ bM` ev
255
wWcvwRUwi iwmì gvag A_ev, gZ, AvswkK bM` I AvswkK wWcvwRUwi iwmì gvag cwikva Kwievi
weavb _vwKe|
evLv|- Dc-aviv (2) Gi Dk c~iYK we`kx Kvvwb A_, evsjv`k Kvb eemv j _vKzK ev bv _vKzK,
evsjv`ki evwni wbMwgZ Kvb Kvvwb ev msv|
285| Kvvwb KZK msLvMwi kqvinvviMY viv Abygvw`Z cK ev PywZ wfbgZ cvlYKvix
kqvinvviMYi kqvi ARbi gZv (Powertoacquiresharesofshareholdersdissentingfrom
scheme or contract approved by majority)|- (1) h Kvb Kvvwbi (nvwiZ Kvvwb) Kvb
kqvi ev Kvb kYxi kqvi Ab Kvb Kvvwbi wbKU (nvi MnxZv Kvvwb) nvi mwKZ Kvb cK ev
Pyw, nvi MnxZv Kvvwb KZK GZ`yk cve Kwievi Pvi gvmi ga, cve Kwievi ZvwiL nvi MnxZv
Kvvwb ev Dnvi Kvb Aaxb Kvvwb KZK ev Dnvi Kvb bwgwb KZK BwZga aviYKZ kqvi eZxZ nvi
m Aewk kqvii g~ji Ab~b bq-`kgvsk kqvinvviMY KZK Abygvw`Z nq, mB nvi MnxZv
Kvvwb D Pvi gvmi gqv` DxYi `yB gvmi ga, h Kvb mgq, wbavwiZ cwZZ, wfbgZ cvlYKvix
kqvinvviMYK GB gg bvwUk c`vb KwiZ cvwie h, Bnv Zvnvì kqvi ARb KwiZ BQyK|
(2) h Dc-aviv (1) Gi Aaxb Kvb bvwUk c`vb Kiv nq, mB nvi MnxZv D bvwUk
c`vbi GK gvmi ga wfbgZ cvlYKvix kqvi nvviMY KZK Av`vjZ ìLv `vwLji cwZ, Av`vjZ
wfbic Av`k c`vb bv Kwij, nvi MnxZv Kvvwb D cK ev Pywi AvIZvq Bnvi wbKU Abygv`bKvix kqvi
nvviMYi kqvi h kZ n nvwiZ nq, mB mKj kZ wfbgZ cvlYKvix kqvi nvviMYi kqvi ARbi
AwaKvix nBe Ges Dnv ARbi Rb eva _vwKe|
(3) hw` Dc-aviv (1) Gi Aaxb nvi MnxZv Kvvwb KZK Kvb bvwUk c`vb Kiv nq Ges Av`vjZ,
wfbgZ cvlYKvix kqvi nvviMYi Ave`bi cwZ hw` wfbic Kvb Av`k c`vb bv Ki, Zvnv nBj nvi
MnxZv Kvvwb bvwUk c`vbi ZvwiL nBZ GK gvmi gqv` DxYi ci, A_ev, wfbgZ cvlYKvix kqvi
nvviMY KZK `vwLjKZ ìLv wbbvaxb _vwKj, Dnv wbb nBevi ci, kqvi nvviMYi c nvi MnxZv
Kvvwb KZK wbhy Kvb ew KZK Ges nvwiZ Kvvwb KZK Bnvi wbRi c KvhKi KwiZ nBe GBic
Kvb nvi `wjjmn nvwiZ Kvvwbi wbKU GKwU bvwUk ciY Kwie Ges nvwiZ KvvwbK, nvi
MnxZv Kvvwb h mKj kqvi GB aviv Abymvi ARbi AwaKvix, mB mKj kqvii Rb ZrKZK cwikvahvM
g~j ev Abvb cY cwikva ev nvi Kwie, Ges nvwiZ Kvvwb(K)
AZtci nvi MnxZv KvvwbK D kqvimg~ni aviK wnmve wbeb Kwie; Ges
256
(L)
Dic wbebi GK gvmi ga wfbgZ cvlYKvix kqvi nvviMYK Dic

wbebi welq Ges nvi MnxZv Kvvwb KZK ZvnvìK cwikvahvM g~j ev
Abvb cYi g~j MnYi welq AewnZ Kwie|
(4) GB avivi Aaxb nvwiZ Kvvwb KZK MnxZ Kvb A_ GKwU c_K evsK wnmve Rgv ivwLZ nBe
Ges GBicfve MnxZ Kvb A_ ev cY h kqvii Rb MnY Kiv nBqvQ mB kqvii AwaKvix ewMYi Uv
Kvvwb KZK aviY KwiZ nBe Ges lvU w`bi ga D A_ ev cY D AwaKvix kqvi nvviMYi ga eb
KwiZ nBe|
(5) GB AvBb ceZbi c~e nvi MnxZv Kvvwb KZK nvwiZ Kvvwbi kqvi nvviMYK Kiv
Kvb cvei , wbwjwLZ mskvab mvc, GB aviv chvR nBe, h_v :(K)
Dc-aviv (1) G cve Kwievi ZvwiL nvi MnxZv Kvvwb KZK ev Dnvi Kvb bwgwb
KZK
BZvga aviYKZ kqvi eZxZ nvi m kqvi kwji j cfvweZ
kqviMY kwj cwZvwcZ nBe; Ges
(L)
Dc-aviv ((3) G kqvi nvviMYi c nvi MnxZv Kvvwb KZK wbhy Kvb
ew KZK Ges nvwiZ Kvvwb KZK Bnvi wbRi c KvhKi KwiZ nBe GBic
Kvb nvi `wjjmn kwj wejy nBe|
evLv|-GB avivi Dk c~iYK wfbgZ cvlYKvix kqvi nvviMY A_ mswk cK ev PywZ mwZ c`vb
Kiwb GBic kqvi nvviMY Ges D cK ev Pyw Abymvi nvi MnxZv Kvvwbi wbKU Zvnvi kqvi
nvi KwiZ e_ ev A^xKviKvix Kvb kqvinvviI Afy nBe|
286| msLvjNy kqvi q (Purchaseofminorityshareholding)|-(1) hw` Kvb kqvi ARbKvix,
ev Zvnvi c Kvhmv`bKvix Kvb ew Kvb Kvvwbi BKzBwU kqvi g~jabi beB kZvsk ev ZZvwaK kqvii
wbewZ aviK nb A_ev, Kvb mshvRb, kqvi G, wmwKDwiwUi icvi ev Ab Kvb KviYi dj Kvb ew ev
Kvb kYxi eweM Kvb Kvvwbi BKzBwU kqvi g~jabi beB kZvsk ev ZZvwaK kqvii aviK nb, Zvnv nBj
Dic ARbKvix ew ev, gZ, kYxi eweM Aewk kqvi q Zvnvi ev Zvnvì BQvi K_v D
KvvwbK AewnZ Kwie|
257
(2) Dc-aviv (1) G DwjwLZ ARbKvix ew ev kYxi eweM wbavwiZ wewagvjv Abymvi Kvb wbewZ g~j
wbaviKi g~jvqbi wfwZ wbavwiZ Kvb g~j msLvjNyy kqvi nvviMYi aviYKZ kqvi qi Rb ZvnvìK
cve Kwie|
(3) Dc-aviv (1) I (2) Gi weavbK zY bv Kwiqv msLvjNy kqvi nvviMY Zvnvì aviYKZ BKzBwU
kqvi Dc-aviv (2) G DwjwLZ wbavwiZ wewagvjv Abymvi avhKZ g~j qi Rb msLvMwi kqvi nvviMYK
cve KwiZ cvwie|
(4) msLvMwi kqvi nvviMY, Dc-aviv (2) ev, gZ, Dc-aviv (3) Gi Aaxb ZrKZK AwRZ
kqvii g~ji mgcwigvY A_ msLvjNy kqvi nvviMYi kqvi g~j cwikvai Rb nvwiZ Kvvwb KZK
cwiPvwjZ GKwU c_K evsK wnmve Kgc GK ermii Rb Rgv ivwLe Ges D A_ AwaKvix kqvi nvviMYi
ga Qq gvmi ga eb KwiZ nBe:
Ze kZ _vK h, h mKj kqvi nvviMYK D Qq gvmi ga cvc A_ weZiY Kiv nq bvB A_ev,
D Qq gvmi gqvì ga weZiY Kiv nBjI MnY ev `vex KwiZ e_ nBqvQb, mB mKj AwaKvix kqvi
nvviMYi ga GK ermi hver Dic weZiY AevnZ _vwKe|
(5) GB avivi Aaxb m~Y ev AvswkKfve qi , nvwiZ Kvvwb msLvjNy kqvi nvviMYi
Rb A_ MnY I cwikvai Rb Ges kqvi MnY I, gZ, msLvMwi kqvi nvviMYK Dnv mieivn Kwievi
Rb nvi cwZwbwa wnmve Kvh Kwie|
(6) Kvvwb KZK wbavwiZ ZvwiLi ga kqvi nvviMY KZK kqvii `vwjwjK nvi Kiv bv nBj,
kqvi mvwUwdKU evwZj wnmve MY nBe Ges nvwiZ Kvvwb evwZjKZ kqvii cwieZ kqvi Bmy Kwievi
gZvcv nBe Ges nvi mb Kwie Ges Dc-aviv (4) Gi Aaxb RgvKZ A_ nBZ msLvjNy kqvi
nvviMYK Zvnvì cvc A_ cwikva Kwie|
(7) hw` msLvMwi kqvi nvvi ev kqvi nvviMYK m~Y kqvi q KwiZ nq Ges gZ ev AwZ
mgv nBqvQ, ev DivwaKvix, Dim~wi, ckvmK ev ^ZwbqvMx wbaviYc~eK Zvnvì bvg mieivn Ki bvB, GBic
Kvb kqvi nvvi ev kqvi nvviMYi Rb Kvvwbi wbKU A_ Rgv KwiZ nq, Zvnv nBj msLvjwN BKzBwU
kqvi nvws weqi Rb cve Kwievi D kqvi nvviMYi AwaKvi msLvMwi ARb ev msLvMwi
kqvi nvws Gi ZvwiL nBZ GK ermi AevnZ _vwKe|
258
(8) GB aviv Abymvi msLvjNy kqvi nvviMYi kqvi ARb Kiv nBj, Ges D AwRZ kqvi nvii
ZvwiL ev c~e cuPvi kZvsk ev Dnvi AwaK msLvjNy BKzBwU kqvi aviYKvix kqvi nvviMY ZrKZK aviYKZ
kqvii cvweZ ev mZ g~j Acv AwaK g~j nvii ì`vg ev evSvcov Kwij, Ges Dnv cKvk bv Kwiqv
D ì`vg, evSvcov ev Pywi wfwZ kqvi nvi Kwij, msLvMwi kqvi nvviMY ZrKZK MnxZ AwZwi
wZc~iY msLvjNy kqvi nvviMYi mwnZ AvbycvwZK wfwZ fvMvfvwM Kwie|
evLv|-GB avivi Dk c~iYK, ARbKvix (acquirer) Ges c Kvh mv`bKvix ew (Person acting
in concert) Awfewmg~ni A_ wmwKDwiwU Gv GP Kwgkb (eve kqvi ARb MnY)
cweavbgvjv, 2004 Gi cwewa 2 Gi Dc-cwewa (1) Gi `dv (L) I (M) G h A_ msvwqZ nBqvQ mB
GKB A_ _vwKe|
(9) hLb Kvb kqvi nvvi ev msLvMwi BKzBwU kqvi nvvi msLvjNy BKzBwU kqvi nvviMYi kqvi
m~Y q ARb e_ nb, ZLb GB avivi weavbvejx Aewk msLvjNy BKzBwU kqvi nvviMYi cqvM
AevnZ _vwKe, GgbwK hwÌ(K)
Aewk msLvjNy BKzBwU kqvi nvviMYi Kvvwbi kqvi ZvwjKvfy bv _vK; Ges
(L)
GK ermii gqv` ev wmwKDwiwU Gv G Kwgkb AvBb, 1993 Gi Aaxb wmwKDwiwU

G G Kwgkb KZK cYxZ ijkb wbavwiZ gqv` DxY nq|
287| Rb^v_ Kvvwb mshvRbi miKvii gZv (Power of Government to provide

foramalgamationofcompaniesinpublicinterest)|- (1) miKvi hw` GB gg m nq h,
Rb^v_
`yB ev ZZvwaK Kvvwb mshvRb Kiv AvekK, Zvnv nBj miKvi, miKvix MRU cvcb viv, cvcb DwjwLZ
MVb, mw, gZv, AwaKvi ^v_, KZZ Ges cvwaKvi Ges `vq-`bv `vwqZ I evaevaKZv mnKvi D Kvvwb
mg^q GKwU GKK Kvvwb MVbi Av`k c`vb KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb c` Av`k Kvb nvwiZ Kvvwb KZK ev Bnvi wei nvi MnxZv
KZK ev Bnvi wei wbbvaxb AvBbMZ Kvhaviv AevnwZ ivwLevi Ges D mshvRb Av`k KvhKi Kwievi
Dk miKvii gZ cqvRbxq AvbylvwK, AvKwmK I m~iK weavbvejxi DjL Kiv hvBe|
(3) mshvRbi c~e nvwiZ cZK Kvvwbi wWevinvvimn cZK m`m ev cvIbv`vii, nvi
MnxZv KvvwbZ, wZwb g~jZt h Kvvwbi m`m ev cvIbv`vi wQjb, mB KvvwbZ Zvnvi h ^v_ ev AwaKvi
wQj, mB GKB ^v_ ev AwaKvi _vwKe Ges hw` nvi MnxZv KvvwbZ Zvnvi AwaKvi ev ^v_ g~j KvvwbZ
_vKv Zvnvi AwaKvi ev ^v_ Acv Kg nq, Zvnv nBj wZwb wbavwiZ KZc KZK wbiwcZ wZc~iY cvBevi
259
AwaKvix nBeb Ges GBic cZK wbicY miKvix MRU cKvk KwiZ nBe Ges nvi MnxZv Kvvwb KZK
mswk m`m ev cvIbv`viK GBic wbiwcZ wZc~iY cwikva KwiZ nBe|
(4) Dc-aviv (3) Gi Aaxb wbavwiZ KZc KZK wZc~iY wbicY mK Kvb ew msz nBj, wZwb
miKvix MRU wbicYi welq cKvki ZvwiL nBZ wk w`bi ga Av`vjZi wbKU Avwcj KwiZ cvwieb Ges
AZtci Av`vjZ KZK wZc~iYi cwigvY wbiwcZ nBe|
(5) GB avivi Aaxb Kvb Av`k c`vb Kiv hvBe bv, hw` bv (K)
cvweZ Av`ki GKwU Lmov Kwc mswk cZK Kvwbi wbKU ciY Kiv nq;
(L)
Dc-aviv (4) Gi Aaxb Avwcj Kwievi mgq DxY nq, ev Dic Avwcj Kiv nBj, Dnv
P~ovfve wbb nq; Ges
(M)
miKvi ZrKZK GZ`yk wbavwiZ mgqi ga, Ze Dcwi DwjwLZ Kwc cvwi ZvwiL
nBZ Kgc `yB gvm mgqi ga, mswk Kvvwbi wbKU nBZ ev Bnvi Kvb kYxi
kqvinvvi, Kvb cvIbv`vi ev Kvb kYxi cvIbv`viMYi wbKU nBZ c` civgk
Ges Avcw weePbv Ki Ges cqvRb Kvb mskvab Ki|
(6) GB avivi Aaxb cZK Av`ki Kwc, Av`k c`vbi ci, h_v kxN me, msm` Dcvcb KwiZ
nBe|
288| kqvi nvi mwKZ cKi cve wbeb (Registrationofofferofschemesinvolving
transferofshares)|- (1) nvi MnxZvi wbKU nvwiZ Kvvwbi kqvi ev Kvb kYxi kqvi nvi welqK
Kvb cK ev Pywi cve mwKZ(K)
cZK wewi mwnZ wbavwiZ cwZZ D cve Ges D cve MnYi Rb Bnvi
cwiPvjKMY KZK nvwiZ Kvvwbi m`mMYK Kiv mycvwikmn wbavwiZ Z_vw`
mshy KwiZ nBe;
(L)
GBic cZK cvei mwnZ nvi MnxZv Kvvwb KZK

, ev Bnvi c, cqvRbxq
A_ cvw wbwZ Kwievi Rb D Kvvwb KZK MnxZ c`cmg~n DjLc~eK, c`
GKwU weewZ mshy KwiZ nBe; Ges
(M)
GBic cZK wew wbebi Rb wbeKi wbKU Dcvcb KwiZ nBe Ges wbeb
bv nIqv ch GBic Kvb wew Rvix Kiv hvBe bv:
260
Ze kZ _vK h, hw` Kvb wewZ `dv (K) G DwjwLZ Z_ bv _vK ev

wg_v aviYv mwi mvebv _vK, GBic Kvb cwZZ D Z_ c`vb Kiv nq, Zvnv
nBj iwRvi, KviY wjwce Kwiqv, D wew wbeb bv gyi KwiZ cvwie, Ges
Ave`bi wk w`bi ga cMYK GBic bv gyii welq AewnZ Kwieb|
(2) Dc-aviv (1) Gi Aaxb iwRvi KZK wew wbeb A^xKvi Kwiqv c` Av`ki wei Av`vjZ
Avwcj Kiv hvBe|
(3) Kvb cwiPvjK hw` GBic Kvb wew Rvix Kib hvnv wbebi Rb Dcvcb Ges Dc-aviv (1) Gi
`dv (M) Gi Aaxb wbeb Kiv nqwb, Zvnv nBj wZwb Ab~b cuwPk nvRvi UvKv nBZ AbwaK cuvP j UvKv ch A_
` `Yxq nBeb|
289| mshvwRZ Kvvwbmg~ni ewn I KvMRc msiY (Preservationofbooksandpapersof
amalgamatedcompanies)|- GB Aski Aaxb Ab Kvb Kvvwbi mwnZ mshy ev Ab Kvb Kvvwb KZK
Bnvi kqvi ARbKvix Kvb Kvvwbi ewn ev KvMR c iwRvii c~e AbygwZ eZxZ asm/b Kiv hvBe bv Ges
D iwRvi, Dic AbygwZ c`vbi c~e, D ewn I KvMRc ev Dnvì h KvbwU cixvi Rb Kvb ewK
wbhy KwiZ cwieb, whwb Dnv cixv Kwiqv Bnv wbwZ Kwieb h, DnvZ
nvwiZ Kvvwbi D`vM MnY ev
MVb ev eevcbvi Kvb chvq A_ev mshvRb ev kqvi ARbi msNwUZ Kvb Acivai cgvYc iwnqvQ
wKbv|
290| GKxfyZKiY, mshvRb, BZvwì c~e msNwUZ Acivai welq KgKZvMYi `vq-`vwqZ (Liability
ofofficersinrespectofoffencescommittedpriortomerger,amalgamationetc)|- AvcvZZt
ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, nvwiZ Kvvwb GKxfyZKiY, mshvRb ev ARbi c~e GB
AvBbi Aaxb Bnvi KgKZvMY KZK
msNwUZ Kvb Acivai `vq Dic GKxfyZKiY, mshvRb ev ARbi ciI
AevnZ _vvwKe|
Ask 16
msLvjNy kqvi nvviMYi ^v_iv
(MinorityProtection)
291| wbcxobi cwZKvi cvwi Rb Av`vjZi wbKU Ave`b, BZvw` (Application to Court
forreliefincasesofoppression,etc)|- (1) Kvvwbi Kvb m`m hw` GB gg Kvb AwfhvM Kib h261
(K)
D Kvvwbi welqvejx hfve cwiPvwjZ nBqvQ ev nBZQ Zvnv Rb^v_ weivax A_ev
Zvnvi wKsev Ab GK ev GKvwaK m`mi ^v_ nvwbKi A_ev Kvvwbi ^v_i cwicx;
ev
(L)
Kvvwbi eevcbv ev wbqYi , Kvvwbi cwiPvjK cwil`, eevcK ev

Kvvwbi kqvii cwieZbi gvag ev hw` kqvi g~jab bv _vK, Bnvi m`m c` ev
Ab h Kvb fve evcK cwieZb NwUqvQ, hvnv Kvvwbi wWevi nvviMY ev Kvb
kYxi kqvi nvviMYmn Kvb cvIbv`vi KZK ev Zvnvì ^v_ Kiv nq bvB, Ges D
cwieZbi KviY Kvvwbi welqvejx GBicfve cwiPvwjZ nBevi mvebv iwnqvQ
hvnvZ Bnvi ev Bnvi Kvb m`mMYi ^v_i nvwb nBZ cvi, Zvnv nBj wZwb Av`vjZ
Ave`b KwiZ cvwieb, Ze D m`mi GB Aski Aaxb Av`ki Rb aviv 294 Gi
Aaxb Ave`b Kwievi AwaKvi _vwKZ nBe|
(2) hw` miKvi GB gZ cvlY Ki h, Kvvwbi welqvejx hfve cwiPvwjZ nBZQ Zvnv Rb^v_i
cwicx, Zvnv nBj miKvi, GB Aski Aaxb Av`k c`vbi Rb Av`vjZi wbKU Ave`b KwiZ cvwie|
292| Av`vjZi gZv (Powers of Court)|- (1) hw` Av`vjZ aviv 291 Gi Aaxb Kvb Ave`b
cvwi ci, GB gZ cvlY Ki h, Kvvwbi welqvejx hfve cwiPvwjZ nBqvQ ev nBZQ Zvnv GK ev GKvwaK
m`mi ^v_i cwicx ev nvwbKi ev Rb^v_i cwicx ev Kvvwbi ^v_i cwicx, Zvnv nBj Av`vjZ
AwfhvMKZ welqi hvnvZ mgvw NU Dnvi w`K j ivwLqv hic Dchy gb Kwie, mBic Av`k c`vb
KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb gZvi mvgwMKZvK zY bv Kwiqv, D Dc-avivi Aaxb c` Av`k wbic
welqi DjL _vwKZ cvwie, h_v :(K)
fwelZ Kvvwbi welqvw` cwiPvjbv Kwievi cweavb;
(L)
Kvvwbi Kvb m`mi kqvi ev ^v_ Bnvi Ab Kvb m`m KZK ev Kvvwb KZK
q;
(M)
c~evfve Kvvwb KZK Bnvi kqvi qi , Bnvi kqvi g~jabi AbyeZx

nvmKiY;
(N)
Kvvwbi kqvi nvi ev eivi mxgveZv;
262
(O)
NUbvi cvwicvwkKZv weePbvg, Av`vjZi wbKU bqmZ I mwVK weewPZ nq GBic

kZ mvc, Kvvwb Ges eevcbv cwiPvjK, Ab Kvb cwiPvjK ev eevcKi ga
msNwUZ Kvb Pywi mgvw, evwZj ev mskvab;
(P)
`dv (O) Z DwjwLZ ewMY eZxZ, Ab Kvb ew I Kvvwbi ga mvw`Z Pywi

mgvw, evwZj ev mskvab:
Ze kZ _vK h, h_vh_fve bvwUk c`vb Ges mswk cMYi mwZ MnY
eZxZ, GBic Kvb Pywi mgvw, evwZj ev mskvab Kiv hvBe bv;
(Q)
GB avivi Aaxb Ave`bi c~eeZx wZb gvmi ga Kvvwb KZK ev Bnvi wei KZ
Kvb mwi nvi, cY mieivn, A_ cwikva, `wjj mv`b ev Ab Kvb Kvh evwZj
Kiv, hw` D evwZj Kvb ew KZK ev ewi wei mvw`Z nBZ Zvnv nBj Dnv
Zvnvi cZviYvg~jKfve AMvwaKvi cv `Dwjqv wnmve MY nBZ;
(R)
Kvvwbi eevcbv cwiPvjK, eevcK ev h Kvb cwiPvjKK AcmviY;
(S)
Kvb eevcbv cwiPvjK, eevcK ev cwiPvjK KZK D c` wbhy _vKvKvj

Aeafve AwRZ gybvdv Dvi Ges D A_ wewbqvMKvixi wkv I msiY Znwej
vbvi ev mbvhvM wZM ewMYK A_ diZ c`vbmn DviKZ A_ eenvii
cwZ;
(T)
`dv (R) Gi Aaxb Kvvwbi we`gvb eevcbv cwiPvjK ev eevcKK AcmviYi

Av`k c`vbi ci k~b c` eevcbv cwiPvjK ev eevcK wbqvMi cwZ;
(U)
GBic msLK ewK cwiPvjK wnmve wbqvM c`vb, hic msLK cwiPvjK Av`vjZ
KZK wb`wkZ welqvw` Av`vjZK wicvU Kwievi Rb cqvRb;
(V)
Av`vjZ hic Dchy MY Kwie, mB cwigvY eq Avivc;
(W)
Av`vjZi gZ weavb Kiv mwVK I bvqmZ Ab h Kvb welq|
(3) Dc-aviv (1) Gi Aaxb Av`vjZ KZK c` Av`ki cZwqZ GKwU Kwc Av`k c`vbi wk w`bi
ga mswk Kvvwb KZK iwRvii wbKU `vwLj KwiZ nBe|
(4) Av`vjZ, Kvhavivi Kvb ci Ave`bi cwZ, Kvvwbi welqvejxi cwiPvjbv wbqYi Rb
hic Dchy gb Kwieb mBic AeZxKvjxb Av`k, Av`vjZi wbKU mwVK I bvqmZ cZxqgvb nq GBic
kZ mvc, c`vb KwiZ cvwie|
(5) h Dc-aviv (1) Gi Aaxb Av`vjZi Av`k viv Kvvwbi msNmviK cwieZb Kiv nq,
mB GB AvBbi Abvb weavb hvnv wKQyB _vKzK bv Kb, mswk Kvvwb, Av`k hw` AbygwZ c`vb Kiv nq,
263
Zvnv nBj Dic AbygwZ cv welq eZxZ, Av`vjZi AbygwZ MnY bv Kwiqv msNmviK ev msNwewaZ Av`vjZi
Av`ki mwnZ AmwZc~Y Kvbic cwieZb KwiZ cvwie bv|
(6) Dc-aviv (1) Gi weavbvejx mvc, Av`vjZi Av`k viv Kvvwbi msNmviK ev msNwewaZ Kvb
cwieZb Kiv nBj, mKj welq D cwieZbi GBic GKB aiYi cfve _vwKe hb, D cwieZb GB AvBbi
weavbvejx Abymvi Kvvwb KZK h_vh_fve Kiv nBqvQ Ges D cwieZb GBic cwiewZZ msNmviK ev
msNwewai chvR nBe|
(7) Kvb Kvvwbi msNmviK ev msNwewa cwieZbi ev cwieZbi AbygwZ c`vb Kwiqv c` Av`ki
cZwqZ GKwU Kwc D Av`k c`vbi wk w`bi ga Kvvwb KZK iwRvii wbKU `vwLj KwiZ nBe Ges
iwRvi Dnv wbeb Kwieb|
(8) hw` Kvb Kvvwb Dc-aviv (5) Gi weavb jsNb Ki, Zvnv nBj D Kvvwb Ab~b GK j UvKv
A_` nBZ AbwaK cuwPk j UvKv ch A_` `Yxq nBe Ges D jsNbi Rb `vqx Kvvwbi cZK
KgKZv Ab~a Qq gvmi Kviv` ev Ab~b cuwPk nvRvi UvKv nBZ AbwaK GK j UvKv ch A_` ev Dfq `
`Yxq nBeb|
293| KwZcq Pyw evwZj ev mskvabi djvdj (Consequenceofterminationormodification
of certain agreements)|- (1) h aviv 292 Gi Aaxb c` Av`k viv D avivi Dc-aviv (2) G
DwjwLZ Kvb Pyw mgv, evwZj ev mskvab Kiv nq, mB(K)
D Av`ki dj Kvb ew KZK Kvb LmviZi Rb ev Kvhvjqi wZi KviY

wZc~iYi Rb ev Pyw Abymvi Ab Kvb welq ev Ab Kvb wKQyi Rb D Kvvwbi
wei Kvb `vwei De nBe bv;
(L)
Pyw mgv nBqvQ ev evwZj nBqvQ Ggb Kvb eevcbv cwiPvjK ev Ab cwiPvjK ev
eevcK, D Pyw mgvw ev evwZj nBevi ZvwiL nBZ cuvP ermii ga Av`vjZi
AbygwZ eZxZ D Kvvwbi eevcbv cwiPvjK ev Ab cwiPvjK ev eevcK wnmve
wbhy nBZ ev Kvh KwiZ cvwieb bv:
Ze kZ _vK h, Av`vjZ GB `dvi Aaxb AbygwZ c`vb Kwie bv, hw` bv
GBic AbygwZ c`vbi Rb Av`vjZ Ave`b `vwLj msv welq miKviK bvwUk
c`vb Kiv nq Ges GZ`&welq miKviK hywmZ bvbxi myhvM c`vb Kiv nq|
264
(2) hw` Kvb ew vZmvi Dc-aviv (1) Gi `dv (L) Gi weavb jsNb Kwiqv Kvvwbi eevcbv
cwiPvjK ev Ab cwiPvjK ev eevcK wnmve Kvh Kib, Zvnv nBj vZmvi Dic jsNbi Rb `vqx Kvvwbi
cZK cwiPvjK Ab~a Qq gvmi Kviv` ev AbwaK cuvP j UvKv A_` ev Dfq ` `Yxq nBeb|
294| wbcxobi cwZKvi cvwi Rb Ave`b Kwievi AwaKvi (Right to apply for relief in
casesofoppression) |- (1) Kvvwbi wbewYZ m`mì aviv 291 Gi Aaxb Ave`b Kwievi AwaKvi _vwKe,
h_v :(K)
kqvi g~jab wewk Kvb Kvvwbi , Ave`bKvix ev Ae`bKvixMY mKj Zjex

A_ ev Zvnvi ev Zvnvì kqvii Rb eKqv A_ cwikva mvc, Kvvwbi Ab~b
GKkZ Rb m`m ev Bnvi gvU m`mi Ab~b GK `kgvsk, hwU Kg, A_ev Kvvwbi
BmyKZ kqvi g~jabi Ab~b GK `kgvsk kqvi g~jab aviYKvix GK ev GKvwaK
m`m;
(L)
kqvi g~jab bvB GBic Kvb Kvvwbi , Bnvi m`mMYi Ab~b GK-cgvsk
m`m:
Ze kZ _vK h, Av`vjZ, GZ`yk Dnvi wbKU Ave`bi cwZ, aviv
291 Gi Aaxb m`mMYK myhvM Ìqvi Dk `dv (K) ev (L) G DwjwLZ mKj ev
h Kvb kZ wkw_j KwiZ cvwie|
evLv|-GB Dc-avivi Dk c~iYK, `yB ev ZZvwaK ew KZK h_fve GK ev GKvwaK kqvi avib Kwij,
ZvnvìK GKRb m`m wnmve MYbv Kiv nBe|
(2) Kvvwbi m`mMY Dc-aviv (1) Gi Aaxb Ave`b Kwievi AwaKvix nBj, Zvnvì ga GK ev
GKvwaK m`m evwK m`mMYi wjwLZ mwZ MnYc~eK mKj m`mi c Ges ^v_ Ave`b KwiZ cvwieb|
295| `jMZ gvgjv cwiPvjbv
(Classaction)|- Dc-aviv (2) G DwjwLZ msLK m`m ev m`mMY,
wWcvwRUi ev wWcvwRUiMY ev, gZ, Dnvì Kvb kYx, hw` GBic gb Kib h, Kvvwbi welqvejx ev
eevcbv GBicfve cwiPvwjZ nBZQ h, Dnv Kvvwb ev Dnvi m`m ev wWcvwRUiMYi ^v_i cwicx, Zvnv
nBj wbewYZ h Kvb ev mKj welq Av`k c`vbi Rb Av`vjZi wbKU Ave`b KwiZ cvwieb, h_v :-
265
(K)
KvvwbK GBic Kvb Kvh Kiv nBZ weiZ ivLv, hvnv Kvvwbi msNwewa ev
msNmviK Abymvi Dnvi gZv ewnfyZ;
(L)
Kvvwbi msNmviK ev msNwewai Kvb weavb jsNb Kwiqv Kvb Kvh Kiv nBZ
KvvwbK weiZ ivLv;
(M)
Kvvwbi msNmviK ev msNwewa cwieZb mwKZ Kvb wmv evwZj NvlYv Kiv, hw`
D wmv Kvb iZc~Y welq Mvcb Kwiqv ev m`mMY ev wWcvwRUiMYi wbKU wg_vweewZ c`vb c~eK MnxZ nq;
(N)
Dic wmvi wfwZ Kvb Kvh Kiv nBZ Kvvwb ev Bnvi cwiPvjKMYK weiZ
ivLv;
(O)
GB AvBb ev AvcvZZt ejer Ab Kvb AvBbi weavbvejxi cwicx Kvb Kvh Kiv nBZ
mswk KvvwbK weiZ ivLv ;
(P)
m`mMY KZK MnxZ wmvi cwicx Kvb Kvh Kiv nBZ KvvwbK weiZ ivLv;
(Q)
(A) Kvb cZviYvg~jK, eAvBbx ev Abvq Kvh Kiv ev wePywZ ev AvPiY ev Zvnvi ev
Zvnvì Zid GBic Abvb Kvh Kiv, wePywZ ev AvPiYi Rb Kvvwb ev Bnvi
cwiPvjKMYi wbKU nBZ;
(Av) wbixv cwZe`b Kvb Ah_v_ ev wevwKi weew c`vb A_ev Kvb cZviYvg~jK
eAvBbx ev Abvq Kvh ev AvPiYi Rb Kvvwbi AwWU dvgmn wbixKi wbKU nBZ;
(B) Kvvwbi wbKU Kvb fyj ev wevwKi weewZ c`vbi Rb A_ev Kvb cZviYvg~jK,
eAvBbx ev Abvq Kvh ev AvPiYi Rb A_ev Zvnvi Zid nBZ Dic Kvb Kvh ev
AvPiYi Rb Kvb wekl, Dc`v ev cvivwiK ev Ab Kvb ewi wbKU nBZ;
-LmviZ ev wZc~iY Av`vq Kiv ev Zvnvì wei Kvb eev MnYi `vwe Kiv;
(2)
(R)
Av`vjZ Dchy gb Ki GBic Ab h Kvb cwZKvi cvwi Dk|
(K)
Dc-aviv (1) G DwjwLZ cqvRbxq msLK m`m nBe wbic:(A) kqvi g~jab mwjZ Kvb Kvvwbi , Kvvwbi Ab~b GKkZ Rb m`m ev
gvU m`mi wbavwiZ nvii Ab~b msLK m`m, hwU Kg, A_ev GBic GK ev
GKvwaK m`m hvnviv Kvvwbi BmyKZ gvU kqvi g~jabi Ab~b wbavwiZ
cwigvY kqvi g~jab aviY Kib, Ze kZ _vK h, Ave`bKvix ev
Ave`bKvixMYK mKj Zjex A_ ev Zvnvi ev Zvnvì kqvii Rb eKqv A_
cwikva KwiZ nBe|
266
(Av) kqvi g~jab bvB GBic Kvvwbi , Bnvi gvU m`mi Ab~b GK-cgvsk
m`m|
(L)
Dc-aviv (1) G DwjwLZ cqvRbxq msLK wWcvwRUi nBe Kvvwbi Ab~b GKkZ Rb
wWcvwRUi ev gvU wWcvwRUii wbavwiZ nvii Ab~b msLK wWcvwRUi, hwU Kg, A_ev
GK ev GKvwaK wWcvwRUi, hvnvi ev hvnvì wbKU Kvvwb Dnvi gvU Rgvi wbavwiZ
nvii mgcwigvY wWcvwRUi Rb FYx|
(3) Dc-aviv (1) Gi Aaxb Ave`bc weePbvi , Av`vjZ, weklZt wbewYZ welqvw` weePbv
Kwie:(K)
D m`m ev wWcvwRUi Av`k cvwi Rb mij wekvm Ave`b KwiqvQb wKbv;
(L)
Dnvi wbKU Kvvwbi cwiPvjK ev KgKZv eZxZ Ab Kvb ewi Dc-aviv (1) Gi
`dv (K) nBZ (P) ch `dvmg~n DwjwLZ welqi mwnZ mswkZv mK _vKv mvcgvY;
(M)
mswk m`m ev wWcvwRUi KZK GB avivi Aaxb Av`k bn, eis Zvnvi wbRi
AwaKvii welq ì KlvKwl KivB GBic gvgjvi KviY wK bv;
(N)
Dnvi wbKU GB avivi Aaxb AbywZ Kvh cwZZ cZ ev civfve ewMZ ^v_ bvB
Kvvwbi GBic m`m ev wWcvwRUii gZvgZ mK _vKv mv cgvb;
(O)
h gvgjvi KviY GBic Kvb Kvh ev wePywZ hvnv GLbI NUwb, mB D Kvh
ev wePywZ(i)
NwUevi c~e Kvvwb KZK Abygv`b Kiv me wQj wKbv; ev
(ii)
Dnv NwUevi ci NUbvi cwicvwkKZvq Kvvwb KZK Abymg_b Kiv me nBe

wKbv;
(P)
h gvgjvi KviY GBic Kvb Kvh ev wePywZ hvnv BZvga msNwUZ nBqvQ,
mB D Kvh ev weP~wZ Kvvwb KZK
Abymg_b Kiv me wQj wKbv, Ges NUbvi
cvwicvwkKZvq Abymg_b Kiv Kiv me nBe wKbv;
(4) hw` Dc-aviv (1) Gi Aaxb `vwLjKZ Ave`b MnxZ nq, Zvnv nBj Av`vjZ wbewYZ welqvw` mK
j ivwLe, h_v:(K)
Ave`b MnxZ nBevi ci, wbavwiZ cwZZ mKj m`m ev kYxi wWcvwRUiK MY
wew mieivn KwiZ nBe;
267
(L)
Kvb GLwZqvivaxb mgchvqi mKj Ave`b mshy Kwiqv GKwU GKK Ave`b wnmve
weePbv KwiZ nBe Ges kYxfy m`m I wWcvwRUiMY cavb Ave`bKvixK AbymiY
Kwie Ges h D kYxi mKj m`m ev wWcvwRUi HKgZ cuQvBZ bv cvib,
mB Av`vjZ GKRb cavb Ave`bKvix wbqvM KwiZ cvwie, whwb
Ave`bKvixMYi c nBZ Kvhgi `vwqZ _vwKeb;
(M)
GKB gvgjvq `yBwU `jMZ gvgjv cwiPvjbvi Ave`b Mvn nBe bv;
(N)
`jMZ gvgjvi Ave`b mwKZ LiPvw` ev eq Kvvwb KZK ev wZKi Kvhi Rb

`vqx ew KZK wbevn Kiv nBe|
(5) Av`vjZ KZK RvwiKZ Av`k Kvvwb Ges, AwWU dvg, civgkK, Dc`v ev Kvvwbi mwnZ hy
Ab Kvb ewmn Bnvi mKj m`m, wWcvwRUi I wbixKi evaKi nBe|
(6) Kvb Kvvwb GB avivi Aaxb Av`vjZ KZK RvwiKZ Av`k cwZcvjb ev_ nBj, Ab~b cuvP j
UvKv nBZ AbwaK cuwPk j UvKv ch A_` `Yxq nBe Ges Dic e_Zvi Rb `vqx Kvvwbi cZK
KgKZv Ab~a wZb ermi Kviv` Ges Ab~b cuwPk nvRvi UvKv nBZ AbwaK GK j UvKv ch A_` `Yxq
nBeb|
(7) hw` Bnv cZxqgvb nq h, Av`vjZi wbKU ZyQ ev nqivwbg~jK Ave`b `vwLj Kiv nBqvQ, Zvnv nBj
Av`vjZ D Ave`b evwZj KwiZ cvwie Ges GB gg Av`k c`vb KwiZ cvwie h, Ave`bKvix, weivax cK
Av`k DwjwLZ LiPi A_ hvnv GK j UvKvq AwaK bq, cwikva Kwieb|
(8) GB avivi Kvb wKQyB evswKs Kvvwbi chvR nBe bv|
(9) GB avivi weavbvejx AbymiY mvc, Dc-aviv (1) G DwjwLZ Kvb Kvh ev wePywZi dj wZM
ewMYi cwZwbwa wnmve Kvb ew, ew`j ev ewmsN KZK GB avivi Aaxb Ave`b `vwLj I Ab Kvb eev
MnY Kiv hvBe|
296| GB Aski Aaxb MnxZ Kvh-avivq KwZcq weavbi cqvM
(Applications of certain
provisions to proceedings under this Part) |- aviv 488, 489, 490, 491 Ges 492 Gi weavbvejx,
cqvRbxq cwieZb mvc (mutatismutandis), aviv 291 ev 295 Gi Aaxb Av`vjZ cZviYv g~jK Ave`b
`vwLji chvR nBe|
268
Ask 17
Kvvwbi wbeb-ewn nBZ Kvvwbi bvg KvwUqv Ìqv/AcmviY Kiv
(Removeofnamesofcompanyfromtheregisterofcompanies)
297| Kvvwbi iwRvi nBZ Kvvwbi bvg KvwUqv Ìqvi iwRvii gZv (Power of
Registrar to remove name of the company from register of companies)|- (1) hw` iwRvii
wekvm Kwievi hywmsMZ KviY _vK h,(K)
Kvvwb wbMwgZ nIqvi ci, GK ermii ga Bnv Kvhg Avi KwiZ e_ nBqvQ,
(L)
msNmviKi Pvu`v`vZvMY Kvvwb wbMwgZ nIqvi ci, 180 (GK kZ Avwk) w`bi ga h
cwigvY A_ cwikva Kwievi Rb cwZkwZe nBqvQb, mB A_ cwikva Kib bvB, Ges
Kvvwbi eemv Avi nBevi ci 180 (GK kZ Avwk) w`bi ga Dc-aviv (1) Gi Aaxb h
NvlYv c`vbi Rb cwZkwZe nBqvQb Dnv c`vb Kib bvB,
(M)
Avw_K ermi Avi nBevi AeewnZ c~e `yB ermiKvj Kvvwb Kvb Kvhvejx cwiPvjbv
KwiZQ bv A_ev cwiPvwjZ nBZQ bv Ges aviv 402 Gi Aaxb wbwq Kvvwb wnmve
(dormantcompany)ghv`v jvfi Rb D mgqi ga Kvb Ave`b `vwLj Ki bvB,
-Zvnv nBj wZwb Kvvwb Ges Bnvi mKj cwiPvjKi wbKU Kvvwbi iwRvi nBZ Zvnvì bvg KvwUqv Ìqvi
Rb bvwUk ciY Kwieb Ges ZvnvìK, mswk `wjjmn, hw` _vK, Zvnvì gZvgZ bvwUk cvwi ZvwiL nBZ
30 (wk) w`bi ga ciY Kwievi Rb Abyiva Kwieb|
(2) Dc-aviv (1) Gi weavbvejx zY bv Kwiqv, Kvvwb, Bnvi mKj `vq-`bv wgUvBqv Ìqvi ci, wekl
wmv viv, A_ev cwikvwaZ kqvi g~jabavix m`mMYi 75 (cuPvi) kZvski gZvgZi wfwZ, Dc-aviv (1) G
mywbw`fve DwjwLZ mKj ev h Kvb KviY, Kvvwbi iwRvi nBZ bvg KvwUqv Ìqvi Rb, wbavwiZ cwZZ,
iwRvii wbKU Ave`b `vwLj Kwie Ges iwRvi, Ave`b cvwi ci, wbavwiZ cwZZ, MY-wew cKvki
eev Kwieb:
Ze kZ _vK h, wekl AvBbi Aaxb wbqwZ Kvb Kvvwbi , D AvBbi Aaxb cwZwZ ev MwVZ
wbqYKvix msvi (regulatory body) Abygv`b MnY KwiZ nBe Ges D Abygv`b Ave`bi mwnZ mshy
KwiZ nBe|
(3) Dc-aviv (2) Gi Kvb wKQyB aviv 9 Gi Aaxb wbewZ Kvb Kvvwbi chvR nBe bv|
269
(4) Dc-aviv (1) ev (2) Gi Aaxb RvwiKZ bvwUk, wbavwiZ cwZZ, cKvk KwiZ nBe Ges RbmvaviYi
AeMwZi Rb miKvix MRUI cKvk KwiZ nBe|
(5) iwRvi, bvwUk DwjwLZ mgq AwZvi ci, D Kvvwbi bvg Kvvwbi iwRvi nBZ KvwUqv
w`Z KwiZ cvwieb, hw` bv Kvvwb KZK wfbic Kvb KviY c`kb Kiv bv nq, Ges Dnvi bvwUk miKvix
MRU cKvk Kwieb, Ges D bvwUk miKvix MRU cKvwkZ nBevi ci D Kvvwb m m wejy nBe|
(6) Dc-aviv (5) Gi Aaxb Av`k c`vbi c~e, iwRviK GB gg m nBZ nBe h, Kvvwbi mKj
eKqv cybivi Ges Kvvwb KZK hywmsMZ mgqi ga Dnvi `vq-`bv cwikva A_ev AevnwZ Ges
evaevaKZv wgUvBqv Ìqvi Rb chv eev MnY Kiv nBqvQ Ges, cqvRbxq , eevcbv cwiPvjK,
cwiPvjK ev Kvvwbi eevcbvi `vwqZ wbqvwRZ ewi wbKU nBZ cqvRbxq cwZkwZ MnY Kiv nBqvQ:
Ze kZ _vK h, GB Dc-avivq DwjwLZ cwZkwZ mI, Kvvwbi cwim`, Bnvi mKj `vq-`bv Ges
evaevaKZv cwikva Kwievi Rb Kvvwbi iwRvi nBZ Kvvwbi bvg KvwUqv Ìqvi ZvwiLi ciI cvwmva
KwiZ nBe|
(7) Kvvwbi cZK cwiPvjK, eevcK ev eevcbv msv gZv cqvM KwiZwQjb GBic Abvb
KgKZv, Ges Dc-aviv (1) Gi Aaxb wejy Kvvwbi cZK m`mi `vq, hw` _vK, Ggbfve AevnZ I KvhKi
_vwKe hb D Kvvwb wejy nq bvB|
(8) GB avivi Kvb wKQyB Kvb Kvvwbi Aemvb msv Av`vjZi gZv zY Kwie bv hvnvi bvg
Kvvwbi iwRvi nBZ KvwUqv Ìqv nBqvQ|
298| KwZcq Aevq aviv 297 Gi Aaxb Ave`b `vwLj evav-wbla (Restrictions on making
application under section 297 in certain situations) |- (1) aviv 297 Gi Dc-aviv (2) Gi Aaxb
Kvvwbi c Ave`b `vwLj Kiv nBe bv hw`, c~eeZx 3 (wZb) gvmi ga h Kvb mgq, Kvvwb(K)
evwYR ev eemv cwiPvjbvi mvaviY avivevwnKZvq gybvdv nvii Dk, Bnvi evwYR mgv
nIqvi AeewnZ c~e ev Ab Kvb fve eemv PvjvBqv hvIqvi mgq, ZrKZK aviYKZ
mwi g~j ev AwaKvi wbw KwiqvQ,
(L)
D avivi Aaxb Ave`b `vwLji Dk mgxPxb ev cqvRbxq Kvb Kvh eZxZ Ab Kvb
Kvh wbqvwRZ nBqvQ, A_ev D Kvh Kwie wKbv ev Kvvwbi Kvhvejx mgv Kwie wKbv
A_ev mswewae kZvejx cwZcvjb Kwie wKbv Dnvi wmv MnY KwiqvQ,
(M)
Avcvm-gxgvsmv ev eev Abygv`bi Dk Av`vjZi wbKU Ave`b `vwLj KwiqvQ Ges

D welq P~ovfve wbb nq bvB, ev
270
(N)
^QvKZfve ev Av`vjZ KZK Ask 24 Gi Aaxb wejy nBZQ|
(2) hw` Kvb Kvvwb, Dc-aviv (1) jsNb Kwiqv, aviv 297 Gi Dc-aviv (2) Gi Aaxb Kvb Ave`b `vwLj
Ki, Zvnv nBj D Kvvwb AbwaK 1 (GK) j UvKv A_` `Yxq nBe|
(3) aviv 297 Gi Dc-aviv (2) Gi Aaxb `vwLjKZ Ave`b Kvvwb KZK cZvnvi Kiv nBe A_ev Dcaviv (1) G DwjwLZ kZ iwRvii MvPi Avbqbi ci ciB ZrKZK cZvLvZ nBe|
299| wejy wnmve cvwcZ Kvvwbi djvdj (Effectofcompanynitfiedasdissolved)|- Kvb
Kvvwb aviv 297 Gi Aaxb ZvrwYKfve wejy nBj, D Kvvwb D avivi Dc-aviv (5) Gi Aaxb c`
bvwUk DwjwLZ ZvwiL ev ZvwiLi ci nBZ Kvvwb wnmve cwiPvwjZ nBZ cvwie bv Ges Bnvi bvg RvwiKZ
wbMwgZ mb`, Kvvwbi eKqv A_ cybivi Ges Kvvwbi `vq`bv I evaevaKZv cwikva Kwievi A_ev
AevnwZi Dk D ZvwiL nBZ evwZj nBqvQ gg MY nBe|
300| bvg KvwUqv Ìqvi Rb cZviYvg~jK Ave`b (Fraudulent application for removal of
name)|- (1) h cZxqgvb nq h, aviv 297 Gi Dc-aviv (2) Gi Aaxb Kvvwbi `vq Govbvi Dk
A_ev cvIbv`viMYK cZviYvi Dk A_ev Ab Kvb ewK cZvwiZ Kwievi Dk Ave`b `vwLj Kiv
nBqvQ, mB Kvvwbi eevcbvi `vwqZ wbqvwRZ ewMY, D KvvwbK wejy wnmve bvwUk c`vb Kiv
mI,(K)
wejy wnmve bvwUkcv Kvvwbi djvdj wnmve h ew ev ewMY viv jvKmvb ev wZ

nBqvQ wZwb ev Zvnviv Dnvi Rb h_fve Ges c_Kfve `vqx nBeb; Ges
(L)
aviv 394 G DwjwLZ weavb Abymvi `Yxq nBeb|
(2) Dc-aviv (1) Gi weavbvejx zY bv Kwiqv, iwRvi aviv 297 Gi Dc-aviv (2) Aaxb Ave`b `vwLji
Rb `vqx ewMYi wei dR`vix gvgjv `vqii Rb mycvwik KwiZ cvwieb|
301| Av`vjZ Avwcj `vqi (Appealto Court)|- (1) iwRvii Av`k viv msz h Kvb ew
aviv 297 Gi Aaxb wejy KvvwbK AewnZ Kwiqv iwRvi KZK Av`k c`vbi ZvwiL nBZ 3 (wZb) ermii
ga Av`vjZ Avwcj `vqi KwiZ cvwieb Ges Av`vjZ hw` gb Kib h, Kvvwbi iwRvi nBZ D
Kvvwbi bvg KvwUqv Ìqvi welq iwRvi KZK c` Av`k h `wKvb nBZ c`vb Kiv nBqvQ mB `wKvb
nBZ Dnv Kvb KviY bvqmsMZ bn, Zvnv nBj Av`vjZ D Kvvwbi bvg Kvvwbi iwRvi cybenvj Kwievi
Av`k c`vb KwiZ cvwieb:
Ze kZ _vK h, GB avivi Aaxb Av`k c`vbi c~e Av`vjZ D Kvvwb Ges mswk mKj ewK
gZvgZ c`vbi Rb hywmsMZ mgq c`vb Kwieb:
271
Ze AviI kZ _vK h, iwRvi hw` GB gg m nb h, Kvvwb ev Bnvi cwiPvjKMY KZK fzj Z_

mieivn Kivi KviY wKsev AwbQvKZfve Kvvwb iwRvi nBZ Kvb Kvvwbi bvg KZb Kiv nBqvQ hvnv D
iwRvi cybenvj Kiv cqvRb m aviv 297 Gi Aaxb Kvvwb Aemvqb Av`k`vbi ZvwiL nBZ cieZx 3
ermii ga Dic cybenvj Pvwnqv Av`vjZ iwRvi Ave`b KwiZ cvwieb|
(2) Kvvwb Av`vjZ KZK c` Av`ki GKwU Kwc, Av`k c`vbi ZvwiL nBZ 30 w`bi ga
iwRvii wbKU `vwLj Kwie Ges D Av`k cvwi ci iwRvi Kvvwb iwRvi Bnvi bvg cybenvj Kwieb
Ges wbMgewKiY mvwUwdKU bZzb fve Bmy Kwieb|
(3) hw` Kvb Kvvwb ev Bnvi Kvb m`m ev cvIbv`vi ev kwgK D Kvvwbi bvg Kvvwbi iwRvi
nBZ KvwUqv Ìqvi KviY z nb, Zvnv nBj Av`vjZ D Kvvwb, m`m, cvIbv`vi ev kwgK KZK aviv 297
Gi Dc-aviv (5) Aaxb c` bvwUk miKvix MRU cKvwkZ nBevi ci 20 (wek) ermi AwZvi c~e `vwLjKZ
Ave`bi wfwZ, hw` GB gg m nb h, D Kvvwb Bnvi bvg Kvvwbi iwRvi nBZ KvwUqv Ìqvi
mgq, eemv KwiZwQj ev cwiPvwjZ nBZwQj ev Ab Kvb fve Bnvi bvg iwRvi cybenvj Kiv bvqmsMZ nBe,
Zvnv nBj Av`vjZ D Kvvwbi bvg Kvvwbi iwRvi cybenvj Kwievi Av`k c`vb KwiZ cvwieb, Ges
Av`vjZ, Av`k viv, D KvvwbK ev ewK c~ei ghv`vq cybenvj Kwievi Rb hic wb`kbv Ges weavb
cYqb Kiv bvqmsMZ gb Kwieb mBic KwiZ cvwieb hb D Kvvwbi bvg Kvvwbi iwRvi nBZ KvwUqv
Ìqv nq bvB|
Ask 18
cwi`kb, Abymvb Ges Z`
(Inspection,InquiryandInvestigation)
302| Z_ Zje, ewn cwi`kb Ges Abymvb cwiPvjbvi gZv (Power to call for information,
inspection books and conduct inquiries)| (1) Kvvwb KZK `vwLjKZ `wjj cixv Kwiqv A_ev
ZrKZK MnxZ Z_i wfwZ hw` iwRvi gb Kib h, Kvvwb msv AwZwi Z_ ev evLv ev `wjj
(explanationordocument)Zje Kiv cqvRb, Zvnv nBj wZwb D KvvwbK(K)
D Z_ ev evLv wjwLZfve c`vbi Rb bvwUk c`vb KwiZ cvwieb; ev
(L)
D `wjj, hywmsMZ mgqi ga, bvwUk DwjwLZ cwZZ, Dcvcbi wb`k c`vb KwiZ
cvwieb|
272
(2) Dc-aviv (1) Gi Aaxb bvwUk cvwi ci, Kvvwb Ges Bnvi mswk KgKZvMY D welq Zvnvì
mevP vb I gZv Abymvi Z_ ev evLv c`vb Kwievi, Ges wbavwiZ mgqi ga ev iwRvi KZK ewaZ
mgqi ga iwRvii wbKU `wjj Dcvcbi Rb `vqx _vwKet
Ze kZ _vK h, hw` D Z_ ev evLv Kvb AZxZ mgq-mswk nq, Zvnv nBj h KgKZv D mgq D
Kvvwbi PvKwiZ wbqvwRZ wQjb wZwb, hw` Abyicfve iwRvi KZK wjwLZ bvwUki gvag ZvnvK Zje Kiv
nq, Zvnvi mevP vbgZ D Z_ ev evLv c`vb Kwieb|
(3) hw` Dc-aviv (1) Gi Aaxb DwjwLZ mgqi ga Kvb Z_ ev evLv c`vb bv Kiv nq, A_ev iwRvi
c` `wjj cixv GB gZ cvlY Kib h, D Z_ ev evLv Achv, A_ev iwRvi c` `wjj cixv GB
gg m nb h, Kvvwbi KgKv GBic Aev we`gvb iwnqvQ hvnv mvlRbK bn Ges hvwPZ Z_i welq
m~Y Ges wbic weewZ cKvk Kiv nq bvB, Zvnv nBj wZwb Zì ^v_ KvvwbK, Aci GKwU wjwLZ bvwUk
c`vb Kwiqv, bvwUk DwjwLZ vb I mgqi ga, Kvvwbi wnmve-ewn, ewn, KvMRc Ges evLv Dcvcbi Rb
wb`k c`vb KwiZ cvwieb:
Ze kZ _vK h,GB Dc-avivi Aaxb bvwUk Rvwi Kwievi c~e, iwRviK bvwUk Rvwii KviYmg~n
wjwLZfve iKW KwiZ nBe|
(4) iwRvi hw` cv Z_ ev Kvb ew KZK Zvnvi wbKU cwiZ ev DcvwcZ gZvgZi wfwZ GB gg
m nb h, Kvvwbi KgKv cZviYvg~jKfve ev e-AvBbxfve ev GB AvBbi weavbvejx cwZcvjb bv Kwiqv
cwiPvwjZ nBZQ A_ev wewbqvMKvixMYi cKZ `y`kvi cwZ gbvhvM c`vb Kiv nBZQ bv, Zvnv nBj iwRvi
KvvwbK, wjwLZ Av`k viv, Kvvwbi wei AvbxZ AwfhvM AewnZ Kwiqv, bvwUk DwjwLZ vb I mgqi
ga, Av`k DwjwLZ welq, wjwLZ Z_ ev evLv c`vbi Rb wb`k KwiZ cvwieb Ges D KvvwbK bvbxi
hywmsMZ mgq c`vb Kwiqv hic Dchy gb Kwieb mBic Abymvb cwiPvjbv KwiZ cvwieb:
Ze kZ _vK h, miKvi hw` GB gg m nq h, cwiwwZi KviY Abyic KwiZ nBqvQ, Zvnv nBj Dnv
GB Dc-avivi Aaxb Abymvb cwiPvjbvi Dk iwRviK ev ZrKZK wbhy cwi`kKK wb`k c`vb KwiZ
cvwie:
AviI kZ _vK h, h Kvvwbi KgKv cZviYv I e-AvBbx Dk cwiPvwjZ nBZQ mB
D cZviYv I e-AvBbx Kvhi Rb `vqx Kvvwbi cZK KgKZv aviv 394 G DwjwLZ cwZZ `Yxq nBeb|
(5) GB avivi c~eMvgx weavbvejx zY bv Kwiqv, miKvi hw` GB gg m nq h, cwiwwZi KviY Abyic
KwiZ nBqvQ, Zvnv nBj Dnv GZ`yk ZrKZK wbhy cwi`kKK Kvvwbi ewn Ges KvMRc cwi`kbi Rb
wb`k c`vb KwiZ cvwie|
273
(6) miKvi D cwiwwZ weePbv Kwiqv, mvaviY ev wekl Av`k viv, h Kvb wewae msvK h Kvb
Kvvwb ev h Kvb kYxi Kvvwbi ewn Ges KvMRc cwi`kbi Rb wb`k c`vb KwiZ cvwie|
(7) hw` Kvb Kvvwb GB avivi Aaxb ZjeKZ Z_ ev evLv c`vb KwiZ A_ev `wjj Dcvcb KwiZ e_
nq, Zvnv nBj D Kvvwb Ges D Z_ ev evLv ev `wjj Dcvcb e_ nBqvQb Kvvwbi GBic cZK
KgKZv AbwaK 1 (GK) j UvKv Ges c_g e_Zvi ci AevnZ e_Zvi , cwZw`bi Rb AbwaK 5 (cvuP)
nvRvi UvKv A_` `Yxq nBeb|
303| cwi`kb Ges Abymvb cwiPvjbv (conduct of inspection and inquiry)| (1) h
iwRvi ev cwi`kK, aviv 302 Gi Aaxb, Kvvwbi wnmve ewn Ges Abvb ewn I KvMRc Zje Kib, mB
Kvvwbi cZK cwiPvjK, KgKZv ev Abvb KgPvixK D mKj `wjj iwRvi ev cwi`kKi wbKU ciY
KwiZ nBe Ges iwRvi ev cwi`kK KZK hic wb`wkZ nBeb mBic D weewZ, Z_ ev evLv ciY
KwiZ nBe Ges D Abymvbi welq iwRvi ev cwi`kKK cqvRbxq mnvqZv c`vb KwiZ nBe|
(2) aviv 302 Gi Aaxb Z` ev AbymvbKvix iwRvi ev cwi`kK, D Z` ev, gZ, Abymvb
PjvKvj(K)
D wnmve ewn Ges KvMRci GK ev GKvwaK Kwc KwiZ ev KivBZ cvwieb; ev
(L)
Abymvb cwiPvwjZ nBqvQ GBic cgvY (token)wnmve D ewnZ kbv wP c`vb KwiZ
ev KivBZ cvwieb|
(3) AvcZZ ejer Ab Kvb AvBb ev PywZ wfbic hvnv wKQyB _vKzK bv Kb, Abymvb cwiPvjbvKvix
iwRvi ev cwi`kKi wbewYZ welq gvgjvi wePviKvj, Ìqvbx Kvhwewa, 1908 Gi Aaxb Ìqvbx Av`vjZi
h gZv _vK, mB GKB gZv _vwKe, h_v:(K)
Abymvb cwiPvjbvKvix iwRvi ev cwi`kK KZK wbavwiZ vb I mgq wnmve ewn Ges
KvMRci Avwevi Ges Dcvcb;
(L)
mswk ewi DcwwZi Rb civqvbv Rvwi Ges KvhKiKiY Ges kc_i gvag ZvnvK
wRvmvev`; Ges
(M)
h Kvb vb Kvvwbi h Kvb ewn, iwRvi Ges Abvb `wjj cwi`kb|
(4)(K) hw` Kvvwbi Kvb cwiPvjK ev KgKZv, GB avivi Aaxb iwRvi ev cwi`kK KZK RvwiKZ
wb`kbv, Agvb Kib, Zvnv nBj wZwb AbwaK 1 (GK) ermii Kviv` Ges Ab~b 25 (cuwPk) nvRvi UvKv Ges
AbwaK 1 (GK) j UvKv A_` `Yxq nBeb|
274
(L) hw` Kvvwbi Kvb cwiPvjK ev KgKZv, GB avivi Aaxb `vlx mve nb, Zvnv nBj wZwb h ZvwiL
`vlx mve nBqvQb mB ZvwiL nBZ Zvnvi `vwqZ ZvM KwiqvQb ewjqv MY nBeb Ges Ab Kvb KvvwbZ
`vwqZ MnY AhvM nBeb|
304| cwi`kb mgvwi ci cwZe`b (Reportoninspection)|iwRvi ev cwi`kK, aviv 302 Gi
Aaxb Kvvwbi wnmve ewn ev, Ges aviv 303 Gi Aaxb Kvvwbi Abvb KvMRc Abymvbi ci, miKvii wbKU
D `wjjvw`mn, hw` _vK, wjwLZ cwZe`b `vwLj Kwieb Ges D cwZe`bi mwnZ, cqvRbeva, Kvvwbi
KgKv mK AwaKZi Zì mycvwik mshy Kwieb Ges Zvnvi c cqvRbxq KviY DjL Kwieb|
305| Zjvwk Ges RKiY (Searchandseizure)|(1) h iwRvi ev cwi`kKi Zvnvi `Lj
_vKv ev Z_i wfwZ ev Ab Kvb fve, wekvm Kwievi hywmsMZ KviY _vK h, Kvvwbi ewn Ges KvMRc,
A_ev gyL eevcbv KgKZv ev h Kvb cwiPvjK ev wbixK ev Kvvwbi mwPe msv Kvb wKQy, hw` c_vMZfve
Kvvwb Kvb mwPe wbqvM bv Kwiqv _vKb, wZM, weKZ, cwiewZZ, Rvj ev Mvcb Kwievi mvebv iwnqvQ, Zvnv
nBj wZwb D ewn Ges KvMRc R Kwievi Rb, wekl Av`vjZi Av`k jvfi Dk,(K)
cqvRbxq mnvqZvmn, h vb D ewn ev KvMRc msiY Kiv nBqvQ mB vb cek Ges

Zjvwk KwiZ cvwieb; Ges
(L)
KvvwbK D ewn Ges KvMRc ev Dnvi DwZi Kwc Kwievi AbygwZ c`vb Kwiqv Dnv R
KwiZ cvwieb|
(2) iwRvi ev cwi`kK, hZ kxN me, Ze 180 (GK kZ Avwk) w`bi ci bn, D RKiY, Dc-aviv
(1) Gi Aaxb RKZ ewn Ges KvMRc Kvvwbi h ewi wbqYvaxb ev gZvaxb nBZ R Kiv nBqvwQj mB
ewi wbKU Dnv diZ c`vb Kwieb:
Ze kZ _vK h, hw` cybivq cqvRb co, Zvnv nBj D ewn ev KvMRc AwZwi 180 (GKkZ Avwk)
w`bi Rb iwRvi ev cwi`kK KZK, wjwLZ Av`k viv, Zje Kiv hvBe|
AviI kZ _vK h, D ewn ev KvMRc diZ c`vbi c~e iwRvi ev cwi`kK D ewn ev KvMRc ev
Bnvì Ask-wekli Kwc msMn ev kbvKiY wP c`vb ev wZwb hic cqvRbxq gb Kwieb, mBic Ab Kvb
cwZZ eev MnY KwiZ cvwieb|
(3) dR`vix Kvhwewa, 1898 G Zjvwk I RKiY msv weavbvejx, cqvRbx cwieZb I cwieabmn, GB
avivi Aaxb Zjvwk Ges RKiY chvR nBe|
306| Kvvwbi Kvhvejx Z` Kiv (Investigationintoaffairsofcompany)|(1) hw` miKvi GB
gZ cvlY Ki h, Kvb Kvvwbi Kvhvejx Z` Kiv cqvRb, Zvnv nBj miKvi275
(K)
aviv 304 Gi Aaxb iwRvi ev cwi`kKi cwZe`b cvwi ci;
(L)
Kvvwbi KgKv Z` nIqv DwPZ gg Kvvwb KZK MnxZ wekl wmv viv AewnZ nBqv,
ev
(M)
Rb^v_ weePbv Kwiqv,
-Kvvwbi Kvhvejx Z` KwiZ cvwie|

(2) hw` Av`vjZ KZK c` Kvb Av`k ev Av`vjZi myL AvbxZ Kvb Kvhavivq Kvvwbi Kvhvejx
Z` nIqv DwPZ gg Av`k c`vb Kiv nq, Zvnv nBj miKvi Kvvwbi Kvhvejx Z` Kwievi Av`k c`vb
Kwie|
(3) GB avivi Dk c~iYK, miKvi, ZrKZK wbavwiZ cwZZ, Kvvwbi Kvhvejx Z` Kwievi Ges
D welq cwZe`b `vwLj Kwievi Rb, GK ev GKvwaK cwi`kK wbqvM KwiZ cvwie|
307| `ybx wZ `gb Kwgkb KZK
Kvvwbi Kvhvejx Z` Kiv (Investigation into affairs of
companybyAnticorrumptionCommission)|(1) 306 Gi weavbvejx zY bv Kwiqv, `ybxwZ `gb Kwgkb
AvBb, 2004 A_ev AvcvZZ ejer Ab Kvb AvBb hvnv wKQzB _vKzK bv Kb, hw` miKvii gb Ki h, Kvvwbi
Kvhvejx `ybxwZ `gb Kwgkb KZK Z` nIqv cqvRb, Zvnv nBj miKvi(K)
aviv 304 Gi Aaxb iwRvi ev cwi`kKi cwZe`b cvwi ci;
(L)
Kvvwbi KgKv Z` nIqv DwPZ gg Kvvwb KZK MnxZ wekl wmv viv AewnZ nBqv,
(M)
Rb^v_ weePbv Kwiqv, ev
(N)
miKvii Kvb `dZii Abyivai wfwZ,
-Av`k viv, D Kvvwbi Kvhvejx Z` Kwievi Rb `ybxwZ `gb KwgkbK `vwqZ AcY KwiZ cvwie, Ges D
Kwgkbi Pqvigvb Zì Dk hic cqvRb gb Kwieb mBic msLK cwi`kKK `vwqZ AcY KwiZ
cvwieb|
(2) hw` GB AvBbi Aaxb Zì Dk, miKvi KZK `ybxwZ `gb Kwgkbi Dci Zì `vwqZ AwcZ
nq, Zvnv nBj miKvii Ab Kvb msv GB AvBbi Aaxb D Acivai Z` AMmi nBe bv Ges
BZvga Z` Avi nBqv _vwKjI, Dnv AwaKZi Z` AMmi nBe bv Ges mswk msv GB AvBbi Aaxb
Aciva msv `wjj I iKW `ybxwZ `gb Kwgkbi wbKU ciY Kwie|
276
(3) Kvvwbi Kvhvejx Zì Rb miKvi KZK `ybxwZ `gb Kwgkbi Dci `vwqZ AwcZ nBj, Kwgkb,
GB Ask DwjwLZ cwZ I cwqv Abymvi, D Z` cwiPvjbv Kwie; Ges Av`k DwjwLZ mgqi ga miKvii
wbKU Dnvi cwZe`b `vwLj Kwie|
(4) `ybxwZ `gb Kwgkbi Pqvigvb Z` KgKZvi viv Kvvwbi Kvhvejx Z` KivBeb, hvnvi aviv 312
Gi Aaxb cwi`kKi h gZv _vK mB GKB gZv _vwKe|
(5) Kvvwb Ges Bnvi eZgvb ev mveK KgKZv I KgPvixMY mKj Z_, evLv, `wjj mieivn Kwie Ges
Z` KgKZvK Z` cwiPvjbvi Rb hic cqvRb nq mBic mnvqZv c`vb Kwie|
(6) dR`vix Kvhwewa, 1898 G hvnv wKQzB _vKzK bv Kb, aviv 7 Gi Dc-aviv (5) Ges (6), aviv 247,
aviv 249, aviv 252 Gi Dc-aviv (1), aviv----- (certificate of shares) Gi Dc-aviv (5) I (7), aviv 206 Gi
Dc-aviv (10), aviv 385 Gi Dc-aviv (5), aviv 395 Gi Dc-aviv (4), aviv 302, aviv 308 Gi Dc-aviv (1),
aviv 490 Gi Dcaviv (3) Ges aviv 441 hvnv GB AvBbi aviv 394 G DwjwLZ cZviYvi `K AvKlY Ki, Gi
Aaxb Acivamg~n AvgjhvM nBe Ges D avivmg~ni Aaxb Awfhy Kvb ewK Rvwgb ev gyPjKvq gyw c`vb
Kiv hvBe bv, hw` bv(K)
D gywi Ave`bi welq Avcw Rvbvevi Rb miKvix cwmwKDUiK myhvM c`vb Kiv nq;
Ges
(L)
h miKvix cwmwKDUi D Ave`bi welq weivwaZv Kib, mB Av`vjZ hw` GB

gg m nb h, D ew `vlx bnb gg hywmsMZ KviY iwnqvQ Ges Rvwgb _vKvKvj
Zvnvi ZrKZK Aciva Kwievi mvebv bvB:
Ze kZ _vK h, D ewi eqm 16 (lvj) ermii Kg nBj A_ev wZwb gwnjv ev Amy ev Ag nBj
ZvnvK gyw c`vb Kiv hvBe, hw` wekl Av`vjZ Abyic gywi wb`k c`vb Kib:
AviI kZ _vK h, wekl Av`vjZ(K)
`ybxwZ `gb Kwgkbi Pqvigvb; ev
(L)
miKvi KZK, mvaviY ev wekl Av`k viv, GZ`yk gZvcv Kvb KgKZvi
wjwLZ AwfhvM eZxZ,
-GB avivi Aaxb Kvb Aciva Avgj MnY Kwieb bv|

(7) Dc-aviv (6) Gi Aaxb DwjwLZ Rvwgb gyii Zvgvw`Kvj dR`vix Kvhwewa, 1898 A_ev AvcvZZ
ejer Ab Kvb AvBb DwjwLZ Zvgvw`Kvji AwZwi nBe|
277
(8) hw` `ybxwZ `gb Kwgkbi, GZ`yk miKvi KZK, mvaviY ev wekl Av`k viv, gZvcv nBqv,
Dnvi ndvRZ/ wbqYvaxb _vKv mv-DcKiYi wfwZ wekvm Kwievi KviY _vK h, (wekvmi KviYmg~n wjwLZ
nBZ nBe) D ew Dc-aviv (6) G DwjwLZ `bxq Aciva `vlx mve nBqvQb, Zvnv nBj D Kwgkb D
ewK, hZ`~i me, ZvnvK MdZvii KviY AewnZ Kwiqv, cdZvi KwiZ cvwie|
(9) `ybxwZ `gb Kwgkbi cwi`kK, D ewK Dc-aviv (8) Gi Aaxb MdZvii ci ciB, D Dc-avivq
DwjwLZ Zvnvi wbqYvaxb _vKv mv-DcKiYmn Av`ki GKwU Kwc, mxjMvjv jvMvBqv, wbavwiZ cwZZ, `ybxwZ
`gb Kwgkbi wbKU ciY Kwieb, Ges `ybxwZ `gb Kwgkb wbavwiZ mgq ch D Av`k I mv-DcKiY msiY
Kwie|
(10) Dc-aviv (8) Gi Aaxb MdZviKZ cZK ewK 24 (Pwek) Nvi ga GLwZqviaxb RywWwkqvj
gvwRU ev, gZ, gUvcwjUb gvwRUi wbKU DcwZ KwiZ nBe:
Ze kZ _vK h, MdZvii vb nBZ RywWwkqvj gvwRUi Av`vjZi DcwZ Kwievi Rb ewqZ
cqvRbxq mgq ev` hvBe|
(11) miKvi Dic wb`k c`vb Kwij, `ybxwZ `gb KwgkbK miKvii wbKU AeZxKvwjb cwZe`b
`vwLj KwiZ nBe|
(12) Z` mgvwi ci, `ybxwZ `gb KwgkbK miKvii wbKU cwZe`b `vwLj KwiZ nBe|
(13) GB AvBb ev AvcvZZ ejer Ab Kvb AvBb hvnv wKQzB _vKzK bv Kb, mswk ew Zì Rb
Av`vjZi wbKU Ave`b Kwiqv cwZe`bi Kwc msMn KwiZ cvwieb|
(14) Z` cwZe`b cvwi ci, miKvi, D cwZe`b cixv Kwiqv Ges hic Dchy gb Kwie mBic
AvBbMZ civgk Kwiqv `ybxwZ `gb KwgkbK D Kvvwb Ges Bnvi eZgvb ev mveK KgKZv ev KgPvix A_ev
Kvvwbi Kvhvejxi mwnZ cZ ev civfve m ewi weiy dR`vix gvgjv `vqii wb`k c`vb KwiZ
cvwie|
(15) GB AvBb ev AvcvZZ ejer Ab Kvb AvBb hvnv wKQzB _vKzK bv Kb, AwfhvM MVbi Rb wekl
Av`vjZi wbKU `vwLjKZ Z`-cwZe`b dR`vix Kvhwewa, 1898 Gi Aaxb cywjk KZK `vwLj Kiv nBqvQ gg
MY nBe|
(16) GB AvBb wfbic hvnv wKQzB _vKzK bv Kb, `ybxwZ `gb Kwgkb AvBb, 2004 Gi weavbvejxi Aaxb
`ybxwZ Kwgkb KZK MnxZ ev m~wPZ h Kvb Z` ev Ab Kvb eev Ggbfve AevnZ _vwKe hb GB AvBb cYxZ
nq bvB|
278
(17)(K) GB AvBbi Aaxb `ybxwZ `gb Kwgkb KZK Z` Abyvbi , Ab Kvb Z` msv, cywjk
KZc, AvqKi KZc D Acivai welq Dnvi wbqY _vKv mKj Z_ ev `wjj `ybxwZ `gb KwgkbK mieivn
Kwie|
(L) `ybxwZ `gb Kwgkb Dnvi wbqYvaxb _vKv GBic h Kvb Z_ ev `wjji welq Abvb Z` msv,
cywjk KZc, AvqKi KZci mwnZ Av`vb-c`vb Kwie, h Z_ ev `wjj Kwgkb KZK Ab AvBbi Aaxb Z`
ev cixv PjvKvj D Acivai D Z` GRw, cywjk KZc, AvqKi KZci Rb cvmwK ev
cqvRbxq nBZ cvi|
308| Abvb `ybx wZ `gb Kwgkb KZK
Kvvwbi Kvhvejx Z` (Investigationintoaffairsof
companybyAnticorrumptionCommissioninothercases)|(1) Av`vjZ(K)
(A) kqvi g~jab viv mxgve Kvvwbi , Ab~b GKkZ m`m A_ev gvU fvU gZvi
Ab~b GK-`kgvsk m`m KZK, ev
(Av) kqvi g~jab bvB GBic Kvvwbi , Kvvwbi m`m-iwRvi DwjwLZ
ewMYi Ab~b GK-cgvsk KZK,
-Ges Kvvwbi Kvhvejx Zì Dk, Z` cwiPvjbvi Rb, Av`k jvfi Rb Ave`b
Kwievi hywmsMZ KviY c`kb cqvRbxq mv-cgvY viv mgw_Z `vwLjKZ Ave`bi
wfwZ; ev
(L)
Dnvi wbKU Kvb ew ev Ab Kvbfve `vwLjKZ Ave`bi wfwZ;
-hw` GB gg m nq h, wbic cwiwwZ weivR KwiZQ, h_vt(A)
D Kvvwbi Kvhvejx cvIbv`vi, m`mMYK cZviYvi Dk, A_ev Ab Kvb ew

ev Abfve cZviYv ev e-AvBbx Dk cwiPvwjZ nBZQ, A_ev Ggb Kvb cwZZ
cwiPvwjZ nBZQ, hvnv D Kvvwbi m`mMYi Rb Akvfb, A_ev D Kvvwb
cZviYv ev e-AvBbx Dk MwVZ nBqvwQj;
(Av)
Kvvwbi MVb ev Bnvi eevcbv mswk ew, D Kvvwb ev Bnvi m`mMYi

mwnZ cZviYv, Ab_vKiY (misfeasance)ev Ab Kvb Aceenvii mwnZ m;
ev
(B)
hw` Kvvwbi m`mMY KZK, Kvvwbi eevcbvi mwnZ RwoZ ew ev Ab Kvb

cwiPvjK ev eevcKK c`q Kwgkb msv wnmvei Z_mn, Bnvi Kvhvejxi welq
h mKj Z_ c`vb Kiv hywmsMZfve DwPZ wQj, m mKj Z_ c`vb Kiv nq bvB;
279
-Zvnv nBj, Av`vjZ, mswk ewMYK bvbxi hywmsMZ myhvM c`vb Kwiqv, GB gg Av`k c`vb
KwiZ cvwie h, D Kvvwbi Kvhvejx Kvb cwi`kK ev miKvi KZK wbhy Kvb cwi`kK viv Z` nIqv
mgxPxb; Ges h Dic Av`k c`vb Kiv nq, mB miKvi D welq Kvvwbi Kvhvejx Zì Rb
GK ev GKvwaK cwi`kK wbqvM Kwie Ges D welq miKvi hic wb`k c`vb Ki mBic cwZe`b `vwLj
Kwie:
Ze kZ _vK h, Zì ci, hw` Bnv cgvwYZ nq h,(i)
Kvvwbi Kvhvejx Bnvi cvIbv`vi, m`m ev Ab Kvb ewK ev Abfve cZviYv

Kwievi ev e-AvBbx Dk cwiPvwjZ nBZQ, A_ev D Kvvwb cZviYv ev eAvBbx Dk MwVZ nBqvwQj;
(ii)
Kvvwb MVb ev Bnvi eevcbv mswk ew, D cZviYv ev Aceenvii mwnZ m,
-Zvnv nBj mB ew ev eevcbvi weiy aviv 394 G DwjwLZ `bxq Acivai ewYZ cwZZ eev
MnY Kiv nBe|
309| Zì eq I LiPv eve` cwikvai RbRvgvbZ c`vb (Securityforpaymentofcostsand
expensesofinvestigation)|aviv 306 Gi Dc-aviv (1) Gi `dv (L) Abymvi miKvi KZK Zì Av`k
c`vb Kiv nBj, A_ev aviv 307 Gi Dc-aviv (1) Abymvi Av`vjZ KZK Av`k c`vb Kiv nBj, miKvi, 306 Gi
Dc-aviv (3) Gi Aaxb A_ev aviv 307 Gi `dv (L) Gi Aaxb cwi`kK wbqvMi c~e, Ave`bKvixK, Zì eq
I LiPv eve` cwikvai Rb, hic Dchy gb Kwie mBic wbavwiZ Ab~b 25 (cuwPk) nvRvi UvKv cwigvY
RvgvbZ c`vbi wb`k c`vb Kwie Ges D Zì dj AwfhvM `vqi Kiv nBj, D RvgvbZ Ave`bKvixK
diZ c`vb KwiZ nBe|
310| Kvb dvg, wbMwgZ msv ev msvK cwi`kK wnmve wbqvM c`vb wbwl (Firm,bodycorporate
orassociationnottobeappointedasinspector)|Kvb dvg, wbMwgZ msv ev msvK cwi`kK wnmve
wbqvM c`vb Kiv hvBe bv|
311| Kvvwbi gvwjKvbv welq Z` (Investigaiotn of ownership of company)| (1) h
miKvii wbKU Bnv cZxqgvb nq h, Abyic Kiv cqvRb, mB Dnv Kvvwbi welq Ges Dnvi m`mZvi
welq,(K)
Kvvwbi mdjZv ev e_Zvq, Avw_Kfve ^v_evb, eZgvb ev mveK, cKZ ev evnZ, cKZ
ewMYK, ev
(L)
Kvvwbi bxwZwbaviYxi wbqY ev iyZc~Y cfve ivwLZ mg eZgvb ev mveK ewMYK,

280
-kbv Kwievi Dk, Z` Kwievi Ges D welq cwZe`b `vwLj Kwievi Rb GK ev GKvwaK cwi`kK wbqvM
KwiZ cvwie|
(2) hw` Av`vjZ, Dnvi wbKU AvbxZ Kvhavivq, Av`k viv, GB gg wb`k c`vb Ki h, Kvvwbi m`mc`
Ges Dc-aviv (1) G mywbw`fve DwjwLZ Abvb welq Z` nIqv DwPZ, Zvnv nBj Dc-aviv (1) G DwjwLZ
gZvK zY bv Kwiqv, miKvi D Dc-avivi Aaxb GK ev GKvwaK cwi`kK wbqvM Kwie|
(3) Dc-aviv (1) Gi Aaxb cwi`kK wbqvM Kwievi mgq, miKvi Zì cwiwa, Dnv Kvb& welq ev KZ mgq
ch ev Ab wKQy hvnv nDK bv Kb, wbw` (define)Kwiqv w`Z cvwie, Ges weklZ wbw` kqvi ev wWevi
mswk welq Z` mxgve Kwiqv w`Z cvwie|
(4) cwi`kKi gZv, wbqvMi kZ mvc, Zì GBic cwiwwZ ch weZ nBe, h cwiwwZ GBic
Kvb eev ev mgSvZvi AwZ wb`k Ki, hwÌ Dnv AvBbMZfve evaKi bn, hvnv cwZcvwjZ nq ev nBqvQ
A_ev c_vMZfve cwZcvwjZ nIqvi mvebv iwnqvQ Ges hvnv Zì Dk cvmwK|
312| cwi`kKi cwZ, gZv, BZw` (Procdure, powers, etc, of inspectors)| (1) GB Ask
DwjwLZ weavbvejx Abymvi, Z` PwjZQ GBic Kvb Kvvwbi eZgvb ev mveK mKj KgKZv I Abvb KgPvix
Ges cwZwbwa, Ges Ab Kvb wewae msvi Kvhvejx ev Kvb ewi wei aviv 314 Gi Aaxb Z` PwjZQ,
GBic wewae msv ev ewi eZgvb Ges mveK mKj KgKZv ev KgPvix Ges cwZwbwai wbwjwLZ KZe cvjb
KwiZ nBe, h_vt(K)
Kvvwb ev, gZ, Abvb wewae msv ev ew msv mKj ewn Ges KvMRc msiY
KwiZ nBe Ges Zvnvi ndvRZ _vKv D ewn I KvMRc cwi`kK ev Zvnvi wbKU nBZ
gZvcv h Kvb ewi wbKU Dcvcb KwiZ nBe; Ges
(L)
Zì welq cwi`kK, wZwb hywmsMZfve c`vb KwiZ mg, GBic cqvRbxq mKj
mnvqZv c`vb Kwieb|
(2) cwi`kK, Dc-aviv (1) G DwjwLZ wewae msv eZxZ, Ab h Kvb wewae msvK cqvRbxq Z_
mieivn KwiZ, ev, gZ, Zvnvi wbKU A_ev GZ`yk ZrKZK gZvcv Kvb ewi wbKU Kvvwbi mKj
ewn Ges KvMRc, hw` D Z_ ev mswk ewn I KvMRc Zvnvi Zì Rb cqvRb nq, Dcvcbi wb`k c`vb
KwiZ cvwieb|
(3) cwi`kK Dc-aviv (1) ev (2) Gi Aaxb DcvwcZ Kvb ewn Ges KvMRc, 180 (GKkZ Avwk) w`bi
AwaK mgq, Zvnvi ndvRZ ivwLeb bv Ges h Kvvwb, wewae msv, dvg ev ^Z ewi c D ewn Ges
KvMRc Dcvcb Kiv nBqvwQj Dnvì wbKU diZ c`vb Kwiebt
281
Ze kZ _vK h, D ewn Ges KvMRc cybivq cqvRb cwoj cwi`kK AwZwi AviI 180 (GKkZ
Avwk) w`bi Rb Zje KwiZ cvwieb|
(4) cwi`kK kc_i gvag(K)
Dc-aviv (1) G DwjwLZ h Kvb ewK; Ges
(L)
miKvii c~evbygv`bg, Kvvwbi Kvhvejx, ev Ab Kvb wewae msv ev, gZ, ewi
mwnZ mswk h Kvb ewK,
-Riv KwiZ cvwieb Ges cqvRbeva D h Kvb ewK ewMZfve Zvnvi myL nvwRi nIqvi Rb
wb`k c`vb KwiZ cvwieb:
Ze kZ _vK h, aviv 307 Gi `dv (L) Gi Aaxb Zì `ybxwZ `gb Kwgkbi Pqvigvbi
Abygv`b h_ nBe|
(5) AvcvZZ ejer Ab Kvb AvBb ev PywZ wfbic hvnv wKQyB _vKzK bv Kb, miKvii KgKZv wnmve,
GB Aski Aaxb Z` cwiPvjbvKvix cwi`kKi wbewYZ welqvw` wePvi Kwievi Ìqvbx Kvhwewa, 1908 Gi
Aaxb Ìqvbx Av`vjZi Dci AwcZ mKj gZv _vwKe, h_v:(K) D ew KZK wbavwiZ vb Ges mgq wnmve ewn Ges `wjjvw` Avwevi (discovery) Ges
Dcvcb;
(L)
ewi DcwwZi Rb civqvbv Rvwi Ges kc_i gvag ZvnvìK cixvKiY;Ges
(M)
h Kvb vb Kvvwbi h Kvb ewn, iwRvi Ges Abvb `wjj cwi`kb|
(6) (K) hw` Kvvwbi Kvb cwiPvjK ev KgKZv GB avivi Aaxb iwRvi ev cwi`kK KZK RvwiKZ
wb`kbv Agvb Kib, Zvnv nBj D cwiPvjK ev KgKZv AbwaK 1 (GK) ermii Kviv` Ges Ab~b 25 (cuwPk)
nvRvi UvKv Ges AbwaK 1 (GK) j UvKv A_` `Yxq nBeb|
(L) hw` Kvvwbi Kvb cwiPvjK ev KgKZv GB avivq DwjwLZ Aciva `vlx mve nb, Zvnv nBj D
cwiPvjK ev KgKZv h ZvwiL `vlx mve nBqvQb mB ZvwiL ev ZvwiL nBZ Zvnvi c` k~b nBqvQ ewjqv MY
nBe Ges c` k~b nIqvi KviY wZwb D c` _vwKevi AhvM nBeb|
(7) Dc-aviv (1) Gi Aaxb h Kvb Rivi bvU wjwLZ nBZ nBe Ges RivKZ ewK cwoqv kvbvBZ
nBe A_ev D ew KZK cwVZ I ^vwiZ nBZ nBe, Ges AZtci Dnv Zvnvi weiy mv-cgvY wnmve eenvi
Kiv hvBe|
(8) hw` Kvb ew,282
(K)
Dc-aviv (1) ev (2) Gi Aaxb h mKj ewn ev KvMRc Kvb cwi`kK ev ZrKZK gZvcv
Kvb ewi wbKU Dcvcb KwiZ wZwb eva, mB mKj ewn ev KvMRc D cwi`kK ev
ZrKZK gZvcv ewi wbKU Dcvcb KwiZ; ev
(L)
Dc-aviv (2) Gi Aaxb h mKj Z_ mieivn KwiZ wZwb eva, mB mKj Z_ mieivn KwiZ
KwiZ; ev
(M)
Dc-aviv (2) Gi Aaxb cwi`kK KZK wb`wkZ nIqv mZI ewMZfve Zvnvi wbKU DcwZ
nBZ; ev
(N)
Dc-aviv (7) G DwjwLZ Rivi bvU ^vi KwiZ KwiZ;
-e_ nb ev A^xKvi Kib, Zvnv nBj wZwb AbwaK 6 (Qq) gvmi Kviv`, Ges Ab~b 25 (cwPk) nvRvi
UvKv Ges AbwaK 1 (GK) j UvKv A_` `Yxq nBeb, Ges AwaK c_g e_Zvi ev A^xKwZi ZvwiL nBZ
cieZx AevnZ e_Zv ev A^xKwZi Rb, cZK w`b AbwaK 2 (`yB) nvRvi UvKv A_` `Yxq nBeb|
(9) cwi`kb, Abymvb ev Zì Dk, cwi`kK, miKvii c~evbygv`bg, hic mnvqZv Zje Kwieb,
miKvii KgKZvMY, cywjk ev wewae msv cwi`kKK mBic mnvqZv c`vb Kwie|
(10) miKvi we`kx ivi miKvii mwnZ GB AvBbi Aaxb ev D ivi mswk AvcvZZ ejer AvBbi
Aaxb cwi`kb, Abymvb ev Z` mnvqZvi c`vbi Rb, cviwiK eev MnYi Dk Pzw mv`b KwiZ
cvwie Ges cvcb viv, h we`kx ivi evcvi cviwiK eev MnY Kiv nBqvQ, mB ivi mwnZ mvw`Z
Pzw evevqbi Rb, hic mgxPxb ewjqv MY nBe mBic mskvab, ewZg, kZ Ges hvMZv mvc, GB
Aski cqvM KwiZ cvwie|
(11) GB AvBb ev dR`vix Kvhwewa, 1898 G hvnv wKQyB _vKzK bv Kb, hw` Kvvwbi Kvhvejx Z`
PjvKvj, cwi`kK KZK evsjv`ki Kvb Dchy Av`vjZ GB gg Ave`b Kiv nq h, evsjv`ki evwni Kvb
`k ev vb D mv-cgvY cvIqv hvBe A_ev cvIqv hvBZ cvi, Zvnv nBj D Av`vjZ mB `ki ev vbi
Kvb Av`vjZ ev Dchy KZcK, hvnv D gvgjvi cKZ NUbv ev cwiwwZi mwnZ cwiwPZ mve ewK gwLK
ev Ab Kvbfve wRvmvev` Kwievi Rb Dchy, D Abyivai evcvi eev MnYi Rb Abyivac ciY KwiZ
cvwieb, Ges D wRvmvevì mgq D ew KZK c` weewZ iKW Kwievi Abyiva Kwieb Ges hvnvi wbqY
Kvb `wjj ev wRwbm iwnqvQ mB ew ev Ab Kvb ewK Zvnvi wbqYvaxb _vKv `wjj ev wRwbm Dcvcbi Rb
wb`k c`vbi Abyiva Kwieb, Ges D Av`vjZ Abyicfve MnxZ ev msMnxZ mv-cgvY A_ev Dnvi cZvwqZ
Kwc A_ev Abyicfve msMnxZ wRwbm evsjv`ki hB Av`vjZ D Abyivac ciY KwiqvwQjb mB Av`vjZi
wbKU ciYi Abyiva Kwieb:
283
Ze kZ _vK h, Abyivac GZ`yk miKvi KZK wbavwiZ cwZZ ciY KwiZ (transmitted)
nBe:
AviI kZ _vK h, GB Dc-avivi Aaxb iKWKZ cZK weewZ A_ev MnxZ `wjj ev wRwbm, Zì mgq
MnxZ mv-cgvY wnmve MY nBe|
(12) evsjv`ki evwni Kvb `k ev vbi h Av`vjZ ev KZc D `ki ev vbi h Kvb ewK
wRvmvev` Kwievi Rb A_ev Z`vaxb Kvvwbi welq h Kvb `wjj ev wRwbm Dcvcb Abyivac Rvwi Kwievi
Rb Dchy, D Av`vjZ ev KZci wbKU nBZ Abyivac cvwi ci, miKvi, Dchy gb Kwij, D
Abyivac mswk Av`vjZi wbKU ciY Kwie, hvnv Dnvi wfwZ D ewK Zvnvi myL nvwRi nIqvi Rb
mgb Rvwi Kwieb Ges Zvnvi weewZ iKW Kwieb ev h Kvb `wjj ev wRwbm Dcvcbi eev KivBeb, A_ev
Zì Rb D Abyivac h Kvb cwi`kKi wbKU ciY Kwieb whwb Dnvi wfwZ Kvvwbi Kvhvejx GB
AvBbi Aaxb Kvb Kvvwb h cwZZ Z` Kiv nq mBic cwZZ Z` Kwieb Ges cwi`kK D cwZe`b
30 (wk) w`b ev Av`vjZ KZK ewaZ mgqi ga D Av`vjZi wbKU `vwLj Kwieb:
Ze kZ _vK h, Av`vjZ, miKvi hic Dchy MY Kwieb mBic cwZZ, GB Dc-avivi Aaxb
iKWKZ cZK weewZ A_ev MnxZ `wjj ev Dnvi cZvwqZ Kwc, evsjv`ki evwni Kvb `k ev vb h Av`vjZ
ev KZc D Abyiva ciY KwiqvwQj mB Av`vjZ ev KZci Dci Rvwi Kwievi Rb, miKvii wbKU ciY
Kwieb|
313| Z`Kvj KgPvixMYi myiv (Protection of employees during invenstigation)| (1)
AvcvZZ ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, hw` Kvb Kvvwb, Abvb wewae msv ev ew,(K)
aviv 306, 307 A_ev 314 Gi Aaxb Kvvwb, Abvb wewae msv ev ewi Kvhvejx I
Abvb welq, ev Kvvwb, wewae msv ev Kvb ewi kqvi ev wWevii gvwjKvbv msv
welq, ev Kvvwbi m`mc` I Abvb welq, Ges Kvb Kvvwb, wewae msv ev ewi
kqvi ev wWevii gvwjKvbv ev Abvb welq, A_ev aviv 311 Gi Aaxb Kvvwb, ev
Kvvwb ev wewae msv ev ewi Kvhvejx Ges Abvb welq Z`Kvj, ev
(L)
Ask 16 Gi Aaxb Kvvwbi Kvhvejx eevcbv Ges cwiPvjbvi mwnZ m ewi wei
Kvhaviv wbbvaxb _vKvKvj,
(A)
Kvb KgPvixK PvKwiPyZ ev eiLv (dischargeorsuspend); ev
(Av) eiLv, AcmviY, c` Aebgb ev Abfve ZvnvK kvw c`vb (dismissal,removal,

reductioninrank); ev
284
(B)
Zvnvi PvKzixi kZvejx cwieZbi gvag Amyweav mw;
-Kwievi Dk D KgPvixi wei Kvb eev MnY KwiZ Pvn, Zvnv nBj cvweZ eev MnYi c~e
Av`vjZi Abygv`b MnY KwiZ nBe Ges Av`vjZi hw` D wbcxobi wei Kvb Avcw _vK, Zvnv nBj Dnv
D Kvvwb, wewae msv ev,gZ, ewi wbKU D welq AewnZ Kwievi Rb WvKhvM wjwLZ bvwUk ciY
Kwieb|
(2) hw` D Kvvwb, wewae msv ev, gZ, mswk ew, Dc-aviv (1) Gi Aaxb Ave`b `vwLji 30
(wk) w`bi ga Av`vjZi wbKU nBZ Avcwi bvwUk bv cvb, Zvnv nBj Kej mB D Kvvwb, wewae
msv ev, gZ, ew D KgPvixi wei cvweZ eev MnY AMmi nBZ cvwie|
(3) m`n wbimbK, GZviv NvlYv Kiv hvBZQ h, GB avivi weavbvejx AvcvZZ ejer Abvb AvBbi
weavbvejx zY bv Kwiqv KvhKi _vwKe|
314| mwKZ Kvvwbi Kvhvejx Z` cwiPvjbvq cwi`kKi gZv, BZvw` (Powerofinspectorto
conduct into affairs of related invenstigation)| aviv 306 ev 307 Gi Aaxb wbhy cwi`kK Kvb
Kvvwbi Kvhvejx Z` Kwievi mgq hw` wbwjwLZ GBic Abvb wewae msv ev, gZ, ewi KvhvejxI
Z` Kiv cqvRb gb Kib, hvnv ev, gZ, whwb(K)
Kvb cvmwK mgq, D Kvvwbi Aaxb Kvvwb ev wbqYKvix Kvvwb ev wbqYKvix

Kvvwbi Aaxb Kvb Kvvwb wQj ev iwnqvQ;
(L)
GBic Kvb eevcbv cwiPvjK ev gvbRvi wnmve wbhy Kvb ew KZK cwiPvwjZ nq ev
nBqvQ whwb D cvmwK mgq D Kvvwbi eevcbv cwiPvjK ev gvbRvi wnmve KgiZ
iwnqvQb ev wQjb;
(M)
D Kvvwb ev Bnvi Kvb cwiPvjKi wb`kbv ev wb`k Abyhvqx Kvh KwiZ Af ev hvnvi
cwiPvjK cwil` D Kvvwbi gbvbxZ ewì mg^q MwVZ; ev
(N)
Kvb cvmwK mgq D Kvvwbi eevcbv cwiPvjbK ev gvbRvi ev KgPvix iwnqvQb ev

wQjb;
-Zvnv nBj wZwb, miKvii c~evbygv`b mvc, D Abvb wewae msv ev eevcbv cwiPvjK ev
gvbRvii Kvhvejx welq ZZUyKy Z` Kwieb Ges cwZe`b `vwLj Kwieb, D Zì djvdji hZUyKz h
Kvvwbi Rb wZwb wbhy nBqvQb mB Kvvwbi Kvhvejxi mwnZ cvmwK gb Kwieb |
315| cwi`kK KZK `wjj RKiY (Seizureofdocumentsbyinspector)|(1) GB Aski Aaxb
Z` PjvKvj hw` cwi`kKi Bnv wekvm Kwievi hywmsMZ KviY _vK h, Kvvwb ev Abvb wewae msv A_ev
285
D Kvvwb ev wewae msvi eevcbv cwiPvjK ev gvbRvi msv ewn Ges KvMRc asm, weKZ, cwiewZZ ev
Rvj Kwievi ev Mvcb Kwievi mvebv iwnqvQ, Zvnv nBj wZwb(K)
cqvRbxq mnvqZvmn, h vb D ewn ev KvMRc ivLv nBqvQ mB vb cek Ges Zjvwk

KwiZ cvwieb; Ges
(L)
KvvwbK D ewn Ges KvMRc ev Dnvi DwZi Kwc Kwievi AbygwZ c`vb Kwiqv Dnv R
KwiZ cvwieb|
(2) cwi`kK GB avivi Aaxb RKZ ewn Ges KvMRc wZwb hic cqvRb gb Kwieb mBic mgqi
Rb wbR ndvRZ ivwLeb, Ges AZtci D ewn I KvMRc D Kvvwb ev Abvb wewae msv, A_ev,
gZ, eevcbv cwiPvjK ev gvbRvi ev h ewi ndvRZ ev gZvaxb nBZ R Kiv nBqvwQj Zvnvi wbKU
diZ c`vb Kwieb:
Ze kZ _vK h, cwi`kK D ewn ev KvMRc diZ c`vbi c~e D ewn ev KvMRc ev Bnvì Askwekli Kwc msMn ev kbvKiY wP c`vb ev wZwb hic cqvRbxq gb Kwieb, mBic Ab Kvb cwZZ
eev MnY KwiZ cvwieb|
(3) dR`vix Kvhwewa, 1898 G Zjvwk I RKiY msv weavbvejx, cqvRbxq cwieZb I cwieabmn,
GB avivi Aaxb Zjvwk Ges RKiYi chvR nBe|
316| wmwKDwiwUi Dci evavwbla Avivc (Impositionofrestrictionsuponsecurities)|(1) hw`
miKvi KZK ev GB Aski Aaxb Kvvwbi Kvhvejx Abymvb ev Zì welq c` idvimi wfwZ, A_ev
Kvb cvIbv`vi ev Kvvwbi wei 1 (GK) j UvKvi eKqv `vwe iwnqvQ GBic Ab Kvb ew KZK `vwLjKZ
idvimi wfwZ, Av`vjZi hywmsMZfve wekvm Kwievi KviY _vK h, Kvvwbi Znwej, cwim`, mwi
AcmviY, nvi ev wbw Ggbfve mvw`Z nBZQ h, Dnv Kvvwbi ev Dnvi kqvinvvi ev cvIbv`vi ev
Rb^v_i Rb wZKi, Zvnv nBj Av`vjZ, Av`k viv, GB gg wb`k c`vb KwiZ cvwieb h, D AcmviY,
nvi ev wbw Av`k DwjwLZ 3 (wZb) gvmi ga wbb Kiv hvBe bv, A_ev Av`vjZ hic Dchy gb
Kwieb mBic kZ I evavwbla mvc Dnv wbbi wb`k c`vb KwiZ cvwieb|
(2) Dc-aviv (1) Gi Aaxb Av`vjZi Av`k jsNb Kwiqv Kvvwbi Znwej, cwim`, ev mw AcmviY,
nvi ev wbwi , D Kvvwb Ab~b 1 (GK) j UvKv nBZ AbwaK 25 (cuwPk) j UvKv ch A_`,
Ges D jsNbi Rb `vqx D Kvvwbi cZK KgKZv AbwaK 3 (wZb) ermii Kviv`, ev Ab~b 50 (cvk)
nvRvi UvKv nBZ AbwaK 5 (cvuP) j UvKv ch A_`, ev Dfq` `Yxq nBeb|
317| Abymvb Ges Zì wfwZ Kvvwbi cwim` evRqvKiY (Freezing of assests of
companyoninquireyandinvestigation)|(1) hw` aviv 311 Gi Aaxb h Kvb Z` A_ev GZ`yk
286
Kvb ew KZK AwfhvM `vwLji wfwZ Av`vjZi wbKU Bnv cZxqgvb nq h, Kvvwb KZK RvwiKZ ev
RvwiZe h Kvb wmwKDwiwUi evcvi cvmwK cKZ NUbv Ly&uwRqv evwni Kwievi chv KviY iwnqvQ Ges Av`vjZi
gZ, Dnv hic Dchy gb Kib mBic wbw` evavwbla Avivc Kiv bv nBj, D cvmwK cKZ NUbv cvIqv
hvBe bv, Zvnv nBj Av`vjZ, Av`k viv, D wmwKDwiwUi evcvi, hic Dchy gb Kib mBic Av`k DwjwLZ AbwaK 3 (wZb) ermii Rb evavwbla Avivc KwiZ cvwieb|
(2) Dc-aviv (1) Gi Aaxb Av`vjZi Av`k jsNb Kwiqv Kvb Kvvwbi wmwKDwiwU (securities) Bmy ev
nvi Kiv nBj, D Kvvwb Ab~b 1 (GK) j UvKv nBZ AbwaK 25 (cuwPk) j UvKv ch A_`, Ges D
jsNbi Rb `vqx D Kvvwbi cZK KgKZv AbwaK 6 (Qq) gvmi Kviv`, ev Ab~b 25 (cuwPk) nvRvi UvKv
nBZ AbwaK 5 (cvuP) j UvKv ch A_`, ev Dfq` `Yxq nBeb|
318| cwi`kKi cwZe`b (Inspector`sreport)|(1) GB Aski Aaxb wbhy cwi`kK, miKvi KZK
wb`wkZ nBj, miKvii wbKU AeZxKvjxb cwZe`b (interimreport)`vwLj Kwieb, Ges Z` mgvwi ci
miKvii wbKU P~ov cwZe`b `vwLj Kwieb|
(2) Dc-aviv (1) Gi Aaxb c` cwZe`b miKvi hic wb`k c`vb Kwie mBic cwZZ wjwLZ ev
gyw`Z nBZ nBe|
(3) Dc-aviv (1) Gi Aaxb c` cwZe`b miKvii wbKU GZ`yk Ave`b `vwLj Kwiqv msMn Kiv
hvBe|
(4) GB Aski Aaxb wbhy h Kvb cwi`kKi cwZe`b(K)
h Kvvwbi Kvhvejx Z` Kiv nBqvQ mB Kvvwbi wmjgvni viv gvnivwZ Kwiqv, ev
(L)
mv AvBb, 1872 Gi aviv 76 G DwjwLZ weavb Abymvi h KgKZvi ndvRZ D cwZe`b

iwnqvQ, mB KgKZv KZK c` mb` viv,
cgvYxKZ nBZ nBe, Ges D cwZe`b, DnvZ DwjwLZ h Kvb welq mv-cgvY wnmve h Kvb
AvBbMZ Kvhavivq MnYhvM nBe|
(5) GB avivi Kvb wKQyB aviv 307 G DwjwLZ cwZe`bi chvR nBe bv|
319| cwi`kKi cwZe`b Abyhvqx MnxZe Kvhg (Actions to be taken in pursuance of
inspector`sreport)|(1) hw` aviv 318 Gi Aaxb cwi`kK KZK c` cwZe`b nBZ, miKvii wbKU Bnv
cZxqgvb nq h, Kvb ew, Kvhvejx Z` Kiv nBqvQ, GBic Kvb Kvvwb ev Ab Kvb wewae msv ev Abvb
ewi welq GB Aski Aaxb Kvb Aciva dR`vix `vq Awfhy nBqvQb, Zvnv nBj miKvi D Acivai Rb
287
D ewi wei dR`vix gvgjv `vqi KwiZ cvwie, Ges D dR`vix gvgjvi welq Kvvwbi ev wewae
msvi mKj KgKZv Ges Abvb KgPvix miKviK cqvRbxq mnvqZv c`vb Kwie|
(2) hw` GB AvBbi Aaxb Kvb Kvvwb ev Abvb wewae msvi wejy nBevi mvebv _vK Ges miKvii
wbKU, aviv 318 Gi Aaxb c` cwZe`b nBZ, Bnv cZxqgvb nq h, aviv 307 G DwjwLZ cwiwwZi KviY Abyic
eev MnY Kiv mgxPxb, Zvnv nBj miKvi, D Kvvwb ev wewae msv BwZga Av`vjZ KZK wejy nBqv bv
_vwKj, GZ`yk ZrKZK gZvcv ewi viv, Av`vjZi wbKU(K)
Kvvwb ev wewae msv wejy nIqv bvqmsMZ Ges bvqvbyM GB gg Kvb Ave`b
(petition)`vwLj KivBZ cvwieb;
(L)
aviv 291 Gi Aaxb Kvb Ave`b `vwLj KivBZ cvwieb;
(M)
Dfq Ave`b `vwLj KivBZ cvwieb|
(3) hw` D cwZe`b nBZ miKvii wbKU Bnv cZxqgvb nq h, Rb^v_ D cwZe`b Kvvwb ev wewae
msvi viv, hvnvi Kvhvejx GB Aski Aaxb Z` nBqvQ, cKvwkZ nIqv DwPZ, Zvnv nBj miKvi(K)
D Kvvwb ev wewae msvi Dbqb ev MVb, A_ev eevcbv msv Kvhvejxi welq
cZviYv, RvwjqvwZ ev Abvb Aceenvi mswk wZ cybivii Rb; ev
(L)
D Kvvwb ev wewae msvi, Aceenvi nBqvQ ev Abvqfve awiqv ivLv nBqvQ, GBic
mw cybivii Rb,
-D Kvvwb ev wewae msv wejywi Rb Kvhaviv `vqi KwiZ cvwie|

(4) miKvi D Kvvwb ev wewae msvK, D Kvvwb ev wewae msv KZK KZ h Kvb eq ev LiP
nBZ, ev Dc-aviv (3) Abymvi AvbxZ Kvhaviv eq ev LiP nBZ, `vqgyw c`vb KwiZ cvwie|
(5) hw` cwi`kK KZK c` cwZe`b Bnv DjL _vK h, KvvwbZ cZviYv msNwUZ nBqvQ Ges D
cZviYvi KviY Kvvwbi Kvb cwiPvjK, eevcbv msv iZcY~ KgKZv ev Abvb KgKZv A_ev mv
(entity), cwim`, mw, bM` A_ ev Ab Kvb cwZZ hfveB nDK bv Kb, Kvb Abvq myhvM ev DcKvi
ev gybvdv (advantage or benefit) MnY KwiqvQ, Zvnv nBj miKvi, gZ, D AvZmvrKZ cwim`,
mw, bM` A_i evcvi Dchy Av`k jvfi Rb Av`vjZi wbKU Ave`b `vwLj KwiZ cvwie, Ges D
cwiPvjK, cavb eevcbv KgKZv, KgKZv ev KgPvixKI, `vq-`vwqZi Kvb mxgveZv ewZiK, ewMZfve
`vqx KwiZ cvwieb|
288
320| Zì LiP(Expensesofinvestigation)|- (1) aviv. 309 Gi Aaxb cwi`kbi eq eZxZ,

GB Aski Aaxb miKvi KZK wbhy Kvb cwi`kK KZK Zì Rb I Dnvi AvbylwK welqvwì Rb cv_wgK LiP
miKvi enb Kwie, Ze wbewYZ ewMY KZK wbewYZ mxgv ch D LiPi A_ cwikva KwiZ nBe, h_vt-
(K)
aviv 319 Gi Aaxb `vqiKZ dR`vix gvgjvq `vlx mve Kvb ew, ev D aviv
Abymvi MnxZ Kvhavivq LmviZ c`vb ev mw cZcYi Rb Av`kcv ew, GBic
mxgv ch LiPi A_ c`vbi Rb `vqx _vwKeb hvnv wZwb GKB Kvhavivq Av`vjZ
KZK `vlx mve nBqv cwikvai Rb ev, gZ, LmviZ c`vb ev mw cZcYi
Rb Av`k cv nBZ cvib;
(L)
h Kvvwb ev wbMwgZ msvi bvg gvgjv `vqi Kiv nBqvQ mB Kvvwb ev msv,
gvgjvi dj h A_ ev mw Av`vq ev Dvi Kiv nq, mB A_ ev mwi g~ji
mgcwigvY A_ Zì LiP wnmve c`vbi Rb `vqx _vwKe;
(M)
Zì dj aviv 318 Gi Aaxb gvgjv `vqi Kiv bv nBj,-
(A)
cwi`kKi cwZe`b DwjwLZ Kvb Kvvwb, wbMwgZ msv, eevcbv

cwiPvjK ev gvbRvi, Ges
(Av)
aviv 307 Gi Aaxb cwi`kK wbhy nBevi , Zì Rb Ave`bKvix,
-miKvi KZK wb`wkZ cwigvY A_ Zì LiP wnmve c`vbi Rb `vqx _vwKe|
(2) Kvb Kvvwb ev Ab Kvb wbMwgZ msv Dc-aviv (1) Gi `dv (L) Abyhvqx h cwigvY A_i Rb
`vqx, Zvnv D `dvq ewYZ A_ ev mwi Dci c_g PvR wnmve MY nBe|
289
321| Kvvwbi ^QvKZ Aejyw, BZvwì Z` cwqv bv e Kiv (Voluntarywindingupof

company,etc.,nottostopinvestigationproceedings)|- wbewYZ welq mI GB Aski Aaxb Z`
Kvhg iRy Kiv hvBe Ges Kej wbv KviY GBic Kvb Z` Kvhg e ev wMZ Kiv hvBe bv, h_vt-
(K)
aviv 291 Gi Aaxb Kvb Ave`b Kiv nBqvQ;
(L)
^QvKZ Aejywi Rb Kvvwb KZK Kvb wekl wmv MnxZ nBqvQ;
(M)
Kvvwb Aejyw msv Kvb Kvhg Av`vjZi weePbvaxb iwnqvQ:
Ze kZ _vK h, `dv (M) G DwjwLZ Kvb Kvhavivq Av`vjZ KZK Aejywi Av`k c`vb Kiv nBj,
cwi`kK ZrKZK cwiPvjbvaxb Zì welq Av`vjZK AewnZ Kwieb, Ges Av`vjZ hic Dchy gb Kwie
GZ`&mK mBic Av`k c`vb Kwiet
AviI kZ _vK h, Aejyw Av`ki Kvb wKQyB Kvvwbi Kvb cwiPvjK ev Ab Kvb KgKZv-KgPvwiK
cwi`kKi Kvb Kvhavivq AskMnY Kiv nBZ A_ev cwi`kK KZK D`&NvwUZ welqi djkwZZ m Kvb `vq
nBZ AevnwZ c`vb Kwie bv|
322| AvBb Dc`v Ges evsKvi KZK KwZcq Z_ cKvk bv Kiv (Legaladvisersandbankersnot
todisclosecertaininformation)|- GB Aski Kvb wKQyB, Av`vjZ ev miKvi ev iwRvi ev miKvi KZK
wbhy Kvb cwi`kKi wbKU-
(K)
Kvb AvBb Dc`v KZK Zvnvi gji bvg-wVKvbv eZxZ, Zvnvi wbKU e Kvb Z_
cKvk eva Kwie bv; ev
290
(L)
Kvb Kvvwb, wbMwgZ msv, ev Ab Kvb ewi evsKviMY KZK D Kvvwb,

wbMwgZ msv ev ew eZxZ, Zvnvì gji welqvejxi welq Kvb Z_ cKvk eva
Kwie bv|
323| we`kx Kvvwb mK Z`, BZvw`(Investigationetc.offoreigncompanies) |- Kvb

we`kx Kvvwb mK Kvb cwi`kb, Abymvb ev Zì , GB Aski weavbvejx, cqvRbxq cwieZb
mvc, chvR nBe|
324| fyj Z_ mieivn, `wjjvw` weKZ I asmi `(Penaltyforfurnishingfalseinformation,

mutilation and destruction of documents)|- cwi`kb PjvKvj Kvb evLv ev weewZ c`vb KwiZ nq,
GBic Kvb ew, ev Z`vaxb Kvb Kvvwb ev wbMwgZ Kvb msvi Kvb KgKZv ev Ab Kvb KgPvwi, hw`-
(K)
Kvvwbi ev wbMwgZ msvi mw, cwim` ev welqvejx mwKZ `wjjc asm,

weKZ ev Ab_v, ev Mvcb ev iè`j ev Abbygvw`Zfve AcmviY Kib, ev D asm,
weKZ ev Ab_v ev Mvcb ev iè`j ev Abbygvw`Zfve AcmviY Kwievi Kvb
c nb; ev
(L)
Kvvwb ev wbMwgZ msvi Kvb `wjj Kvb wg_v Z_ Afy Kib, ev Afy
Kwievi Kvb c nb; ev
(M)
Ggb Kvb evLv c`vb Kib, hvnv wg_v ev wZwb wg_v ewjqv Rvbb;
-Zvnv nBj wZwb aviv 394 G ewYZ cwZZ cZviYvi Rb `Yxq nBeb|
Ask 19
Kvvwbi wnmve
291
(Accountsofcompanies)
325| Kvvwb KZK wnmve-ewn BZvw` iY (Books of account etc. to be kept by

company)|- (1) cZK Kvvwb Bnvi wnmve ewn I Abvb mswk ewn I KvMRc Ges cZK Avw_K ermi
Bnvi GKwU Avw_K weewZ cyZ Kwie hvnvZ D Kvvwb Ges Bnvi GK ev GKvwaK kvLv Kvhvjqi, hw` _vK,
welqvejxi mwVK I wbic eYbv Ges jb`bi chv evLv _vwKe Ges Dnv Kvvwbi wbewZ Kvhvjq I kvLv
Kvhvjq Dfq vb ivwLZ nBe Ges D ewnmg~n ^vfvweK gi wfwZ Ges Z AfywKiY cwZZ ivwLZ
nBet
Ze kZ _vK h, D mKj ev h Kvb wnmve ewn Ges Abvb mswk KvMRc cwiPvjK cwil` wmv
MnY Kwij, evsjv`ki h Kvb vb ivLv hvBe Ges h GBic wmv MnY Kiv nq, mB Kvvwb,
wmv MnYi mvZ w`bi ga, h mKj vb Dnv ivwLevi wmv MnxZ nBqvQ mB mKj vbi c~Y-wVKvbv
DjLc~eK wjwLZfve GKwU bvwUk iwRvii wbKU `vwLj Kwie:
AviI kZ _vK h, Kvvwb Dic wnmve-ewn I mswk KvMRc wbavwiZ cwZZ BjKUwbKfve
ivwLZ cvwie|
(2) evsjv`k ev evsjv`ki evwni Kvb Kvvwbi Kvb kvLv Kvhvjq _vwKj, D Kvvwb Dc-aviv (1)
Gi weavbvejx cvjb KwiqvQ ewjqv MY nBe, hw` D kvLv Kvhvjq KZ jb`bi mwVK weeiY mwjZ wnmve-ewn
D Kvhvjq ivLv nq Ges mgqvwiKfve h_vh_ wiUvbi mvi-msc kvLv Kvhvjq KZK Kvvwbi wbewZ
Kvhvjq ev Dc-aviv (1) G ewYZ Ab vb cwiZ nq|
(3) evsjv`ki Afi Kvvwb KZK iwZ wnmve-ewn Ges Abvb ewn I KvMRc Kvvwbi wbewZ
Kvhvjq ev evsjv`ki Abvb vb Kvb cwiPvjK KZK Kvvwbi Kvhvejx PjvKvjxb mgq cwi`kbi wbwg
Dgy ivwLZ nBe, Ges `ki evwni hw` Kvb Avw_K Z_ iwZ _vK, Ze D Avw_K Z_i Kwc Kvb
cwiPvjK KZK wbavwiZ kZ mvc, cwi`kbi Rb msiY KwiZ nBe:
292
Ze kZ _vK h, Kvvwbi Kvb Aaxb Kvvwb mwKZ cwi`kb Kej cwiPvjK cwil` KZK
GZ`yk MnxZ Kvb wmvi gvag gZvcv Kvb ew KZK Kiv hvBe|
(4) h Dc-aviv (3) Gi Aaxb Kvb cwi`kb Kiv nq, mB Kvvwbi KgKZvMY I Abvb
KgPvix cwi`kbKvix ewK cwi`kb Dcj h mKj mnvqZv Kvvwbi wbKU nBZ hywmZfve Avkv Kiv hvq,
mB mKj mnvqZv c`vb Kwieb|
(5) cZK Kvvwb PjwZ Avw_K ermii AeewnZ c~ei AbwaK cuvP ermi mgqKvji, A_ev, Kvb
Kvvwb PjwZ Avw_K ermii c~e cuvP ermi Acv Kg mgqi ga wbMwgZ nBqv _vwKj, D Kvvwb PjwZ
ermii c~eKvi m~Y mgqi mKj wnmve-ewn Ges wnmve-ewnZ wjwce Kvb welqi mswk fvDPvi Dgic
msiY Kwie:
Ze kZ _vK h, Ask 18 Gi Aaxb mswk Kvvwb mK Zì Av`k c`vb Kiv nBj, miKvi GB
gg wb`k c`vb KwiZ cvwie h, miKvi h gqvì Rb msiY Kiv Dchy gb Kwie, D wnmve-ewn mB
gqv` ch ivLv hvBe|
(6) hw` eevcbv cwiPvjK, Avw_K welqi `vwqZ _vKv mvewYK cwiPvjK, cavb Avw_K KgKZv ev evW
KZK GB avivi weavbvejx cwZcvjbi `vwqZ wbhy Kvvwbi Ab Kvb ew ^QvKZfve GB avivi weavbvejx
jsNb Kib, Zvnv nBj D eevcbv cwiPvjK, Avw_K welqi `vwqZ _vKv mvewYK cwiPvjK, cavb Avw_K
KgKZv ev Kvvwbi Dic Ab ew Ab~a GK ermi Kviv` ev Ab~b cvk nvRvi UvKv nBZ AbwaK cuvP j
UvKv A_` ev Dfq ` `bxq nBeb|
326| Avw_K weewZ(Financialstatement)|- (1) Avw_K weewZZ mswk Kvvwb ev Kvvwbmg~ni

welqvejxi mwVK I wbic weeiY _vwKZ nBe Ges aviv 330 Gi Aaxb cvwcZ wnmve gvb AbymiY KwiZ nBe
Ges D weewZ Zdwmj 3 G DwjwLZ wewfb kYxi ev kYxmg~ni Kvvwbi Rb wbw`KZ dig ev digmg~n c`vb
KwiZ nBe:
293
Ze kZ _vK h, D Avw_K weewZZ wnmve gvb Abymvi AvBUgmg~n weeZ KwiZ nBe:
AviI kZ _vK h, GB Dc-avivi Kvb wKQyB, GBic Kvb exgv ev evswKs Kvvwb ev Ab Kvb kYxi
Kvvwbi chvR nBe bv, hvnvì Rb D kYxi Kvvwbmg~ni wbqYKvix AvBb ev AvBbi Aaxb
Avw_K weewZi Kvb dig wbavwiZ iwnqvQ:
AviI kZ _vK h, Kej wbewYZ KviY D Avw_K weewZZ Kvvwbi welqvejxi mwVK I wbic
weeiY cKvk Kiv nqwb gg MY Kiv hvBe bvt-
(K)
exgv Kvvwbi , DnvZ GBic Kvb welqi weeiY cKvk Kiv nq bvB hvnv exgv
AvBb, 2011 ev exgv wbqY I Dbqb KZc AvBb, 2011 Abymvi cKvk Kivi cqvRb
bvB;
(L)
evswKs Kvvwbi , DnvZ GBic Kvb welqi weeiY cKvk Kiv nq bvB hvnv
evsK Kvvwb AvBb, 1991 Abymvi cKvk Kivi cqvRb bvB;
(M)
AvcvZZt ejer Kvb AvBb viv wbqwZ Kvb Kvvwbi , DnvZ GBic Kvb
welqi weeiY cKvk Kiv nq bvB hvnv D AvBb Abymvi cKvk Kivi cqvRb bvB|
(2) Kvb Kvvwbi cwiPvjK cwil` D Kvvwbi cZK evwlK mvaviY mfvq D Avw_K ermii
Avw_K weewZ `vwLj Kwie|
(3) h Kvb Kvvwbi GK ev GKvwaK Aaxb Kvvwb iwnqvQ, mB D Kvvwb Dc-aviv

(2) G DwjwLZ Avw_K weewZi AwZwi Bnvi wbRi Ges Bnvi mKj Aaxb Kvvwbi GKwU mgw^Z Avw_K weewZ
Bnvi wbR^ Avw_K weewZi bvq GKB dig I cwZZ cZ Kwie Ges Dic mgw^Z Avw_K weewZI Dc-aviv (2)
Gi Aaxb Bnvi Avw_K weewZi mwnZ Kvvwbi mvaviY mfvq ck Kwie:
294
Ze kZ _vK h, D Kvvwb Bnvi Avw_K weewZi mwnZ wbavwiZ dig Bnvi GK ev GKvwaK Aaxb
Kvvwbi Avw_K weewZi cavb cavb ewk DjLc~eK
GKwU c_K weewZ mshy Kwie:
AviI kZ _vK h, miKvi wbavwiZ cwZZ Kvvwbmg~ni wnmvei mg^qi eev KwiZ cvwie|
evLv|-GB Dc-avivi Dk c~iYK, Aaxb Kvvwb A_ mnhvMx Kvvwb I h_ D`&hvM

KvvwbI Afy nBe|
(4) Kvb wbqYKvix Kvvwbi Avw_K weewZ cyZ, AwfhvRb I wbixvi chvR GB AvBbi
weavbvejx, cqvRbxq cwieZb mvc, Dc-aviv (3) G DwjwLZ mgw^Z Avw_K weewZi chvR nBe|
(5) Dc-aviv (1) Gi weavb zY bv Kwiqv, h Kvb Kvvwbi Avw_K weewZi Dc-aviv (1)
DwjwLZ wnmve gvb AbymiY Kiv nq bv, mB D Kvvwb Bnvi Avw_K weewZZ wnmve gvbi eZq, Dic
eZqi KviY Ges D eZqi dj D~Z Avw_K cfve, hw` _vK, cKvk Kwie|
(6) miKvi, ^-cbvw`Z nBqv ev GK ev GKvwaK kYxi Kvvwbi Ave`bi cwZ cvcb viv, GB
aviv ev Dnvi Aaxb cYxZ wewagvjvi h Kvb kZ cwZcvjb Kiv nBZ Kvb kYxi ev kYxmg~ni KvvwbK
AevnwZ c`vb KwiZ cvwie, hw` miKvi gb Ki Rb^v_ GBic AevnwZ c`vb Kiv AvekK Ges Dic
AevnwZ kZnxbfve ev cvcb DwjwLZ kZmvc c`vb Kiv hvBe|
(7) hw` Kvb Kvvwb GB avivi weavbvejx jsNb Ki, Zvnv nBj D Kvvwbi eevcbv cwiPvjK,
Avw_K `vwqZ _vKv mvewYK cwiPvjK, cavb Avw_K KgKZv ev cwil` KZK GB avivi kZvw` cwZcvjbi `vwqZ
wbhy Ab Kvb ew Ges Dci DwjwLZ Kvb KgKZvi AbycwwZZ mKj cwiPvjK Ab~a GK ermi Kviv` ev
Ab~b cvk nvRvi UvKv nBZ AbwaK cvuP j UvKv ch A_` ev Dfq ` `bxq nBeb|
295
evLv|-GB avivi Dkc~iYK, cmi cqvRb wfbic bv nBj, Avw_K weewZ A_ GB AvBbi
Aaxb c`vb Kiv AvekK ev c`vbi Rb Abygvw`Z Z_ c`vbc~eK D weewZi mwnZ mshy Kvb bvU ev `wjjvwÌ
Afy nBe|
327| Av`vjZi Av`k cybtwnmve Lvjv(Reopeningofaccountsoncourtsorders)|-(1) Kvb

Kvvwb Bnvi wnmve-ewn cybivq Lywje bv Ges cybivq Bnvi Avw_K weewZ Zwi KwiZ cvwie bv, hw` bv Av`vjZ
GB welq GB gg Kvb Av`k c`vb Ki h,-
(K)
c~e cYxZ mswk wnmve cZviYvg~jK cwZZ cYxZ nBqvwQj; ev
(L)
mswk gqv` Kvvwbi welqvejx cwiPvjbvq Aeevcbv wQj, hvnvZ Avw_K weewZi
wbfihvMZvi m`ni mw nq:
Ze kZ _vK h, Av`vjZ, GB avivi Aaxb Kvb Av`k c`vbi c~e, miKvi I AvqKi KZcK
GZrmcK bvwUk c`vb Kwie Ges miKvi ev D KZc KZK Kvb ee ck Kiv nBj, Dnv weePbv Kwie|
(2) GB AvBbi weavbvejx zY bv Kwiqv, Dc-aviv (1) Gi Aaxb Dic mskvwaZ ev cybtcYxZ wnmve
P~ov nBe|
328| Avw_K weewZ ev cwilì cwZe`bi ^QvKZ cybixY (Voluntary revision of financial
statementorBoard'sreport)|- (1) hw` Kvb Kvvwbi cwiPvjKMYi wbKU cZxqgvb nq h,(K)
Kvvwbi Avw_K weewZ; ev
(L)
cwilì cwZe`b;
-aviv 326 ev 331 Gi weavbvejx AbymiY Ki bv, Zvnv nBj Zvnviv wbavwiZ dig I cwZZ Kvvwb KZK KZ
Ave`bi cwZ, Av`vjZi Abygv`b MnYi ci c~eeZx wZb ermii ga h Kvb Avw_K ermi mwKZ
296
mskvwaZ Avw_K weewZ ev mskvwaZ cwZe`b cZ KwiZ cvwieb Ges Av`vjZ KZK c` Av`ki GKwU
Abywjwc iwRvii wbKU `vwLj KwiZ nBe:
Ze kZ _vK h, Av`vjZ, GB avivi Aaxb Kvb Av`k c`vbi c~e, miKvi I AvqKi KZcK
GZrmcK bvwUk c`vb Kwie Ges miKvi ev D KZc KZK Kvb ee ck Kiv nBj, Dnv weePbv Kwie:
AviI kZ _vK h, Kvb Avw_K ermi GKvwaK evi mskvwaZ Avw_K weewZ ev cwZe`b cZ ev `vwLj
Kiv hvBe bv:
AviI kZ _vK h, D mskvab h ermi Kiv nq mB Avw_K ermi cwilì cwZe`b Dic Avw_K
weewZ ev cwZe`b mskvabi wevwiZ KviY I cKvk KwiZ nBe|
(2) h c~eeZx Avw_K weewZ ev cwZe`bi Kwc m`mMYi wbKU ciY Kiv nq ev iwRvii wbKU
mieivn Kiv nq wKsev Kvvwbi mvaviY mfvq ck Kiv nq, mB D cybixY Kej-
(K)
c~eeZx Avw_K weewZ ev cwZe`b aviv 326 ev 331 Gi weavbvejx AbymiY bv Kwievi
, Dnv mskvab; Ges
(L)
cqvRbxq AbyeZx cwieZb;
-Kiv hvBe|
(3) miKvi cybixwZ Avw_K weewZ ev cwiPvjKi cwZe`bi GB AvBbi weavbvejx cqvMi
Dk wewagvjv cYqb KwiZ cvwie Ges D wewagvjvq, weklZt wbewYZ welq weavb Kiv hvBe:-
297
(K)
mskvwaZe welq mwjZ Kvb `wjji gvag c~eeZx Avw_K weewZ ev cwZe`b
cwZvcb ev m~ib Kwievi AbymiYxq weavbvejx mcK;
(L)
cybixwZ weewZ ev cwZe`b mK Kvvwbi wbixKi Kvhvejxi welq;
(M)
wbavwiZ c`c MnY cwiPvjKMYK wb`k c`vb mwKZ welq|
329| RvZxq Avw_K cwZe`b c`vbKvix KZc MVb (Constitution of National Financial
Reporting Authority)|- (1) miKvi, cvcb viv, GB AvBbi Aaxb wnmve I wbixvi gvb mwKZ welq
RvZxq Avw_K cwZe`b c`vbKvix KZc
bvg GKwU KZc cwZv KwiZ cvwie|
(2) AvcvZZt ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, RvZxq Avw_K cwZe`b c`vbKvix
KZci Kvhvejx nBe wbic:-
(K)
miKvii wbKU Kvb Kvvwb ev Kvb kYxi Kvvwb KZK ev, gZ Dnvì
wbixK KZK MnxZe wnmve I wbixv bxwZgvjv cYqb ev gvb wbaviY mK miKviK
mycvwik Kiv;
(L)
wbavwiZ cwZZ ZrKZK mycvwikKZ wnmve I wbixv gvb AbymiYi welq cheY
Kiv Ges AbymiY eva Kiv;
(M)
Dic gvb AbymiY wbwZ Kwievi mwnZ m ckvRxexMYi mevi gvb Zveavb Kiv
Ges mevi gvb Dbqbi Rb cqvRbxq eev MnY Ges wbavwiZ Abvb welq civgk
c`vb Kiv; Ges
298
(N)
wbavwiZ Abvb `vwqZ cvjb Kiv|
(3) wnmve-iY, wbixv, A_, eemv-ckvmb, evwYR AvBb, A_bxwZ ev Abyic welq AwfZv mb
cLvZ ewMYi ga nBZ miKvi KZK gbvbxZ GKRb mfvcwZ Ges wbavwiZ AbwaK Abvb 15 (cbi) Rb
m`m mg^q RvZxq Avw_K cwZe`b c`vbKvix KZc MwVZ nBe:
Ze kZ _vK h, mfvcwZ I m`mMYi wbqvMi kZ wewa viv wbavwiZ nBe:
AviI kZ _vK h, mfvcwZ I m`mMY miKvii wbKU wbavwiZ dig GB gg GKwU NvlYv c`vb Kwieb
h, Zvnvi ev Zvnvì wbqvMi mK Kvb ^v_i msNvZ NUwb ev ^vaxbZv zY nqwb|
(4) AvcvZZt ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, RvZxq Avw_K cwZe`b c`vbKvix
KZci wbewYZ gZv _vwKe:-
(K)
wbavwiZ kYxi wewae msv ev ewMYi wbavwiZ cwZZ Kvb m`m ev

h_vg PvUvW GvKvDUU AWvi, 1973, K Gv gvbRgU GKvDUU AwWbvm,
1977 Ges PvUvW mUvwi AvBb, 2010 Gi Aaxb MwVZ PvUvW GvKvDUU, K
GvKvDUU ev Kvvwb mUvwi dvg KZK msNwUZ ckvMZ ev Ab Kvb Am`vPiYi
welq ev wbavwiZ Ab Kvb ckv mK, ^-cYvw`Z nBqv ev miKvi KZK Dnvi wbKU
Zì Rb ciYi cwZ, Z` Kwievi gZv:
Ze kZ _vK h, RvZxq Avw_K cwZe`b c`vbKvix KZc GB avivi Aaxb

Am`vPiY mK Kvb Zì m~Pbv Kwij, Ab Kvb cwZvb ev msv Dic
Am`vPiYi welq Kvb Kvhgi m~Pbv KwiZ bv AevnZ ivwLZ cvwie bv;
299
(L)
Ìqvbx Kvhwewa, 1908 Gi Aaxb Kvb Ìqvbx gvgjvi , GKwU Ìqvbx

Av`vjZi h gZv _vK wbewYZ , mB GKB gZv _vwKe, h_v:-
(A)
RvZxq Avw_K cwZe`b c`vbKvix KZc KZK wbavwiZ vb I mgq, wnmveewn I Abvb `wjj LuywRqv evwni Kiv I Dcvcb Kiv;
(Av)
Kvb ewK mgb c`vb Kwiqv ZvnvK DcwZ nBZ eva Kiv I kc_c~eK
cixv Kiv;
(B)
h Kvb vb `dv (L) G DwjwLZ Kvb ewi ewn, wbeb-ewn I Abvb `wjj
cwi`kb Kiv;
(C)
(M)
mvx ev `wjjc cixvi Rb Kwgkb Bmy Kiv;
h ckvMZ ev Ab Kvb Am`vPiY cgvwYZ nq, mB wbewYZ Av`k c`vbi

gZv, h_v:-
(A)
Kvb ewi , AbwaK GK j UvKv A_` Ges dvgi , AbwaK `k

j UvKv A_` Avivci Av`k c`vb;
(Av)
Kvb m`m ev dvgK cwZvbi m`m wnmve cvKwUm Kiv nBZ Ab~b Qq
gvmi Rb wKsev RvZxq Avw_K cwZe`b c`vbKvix KZci wmv Abymvi
AbwaK `k ermi gqvì Rb evwiZ ivwLevi Av`k c`vb|
(5) RvZxq Avw_K cwZe`b c`vbKvix KZc wbavwiZ mgq I vb mfvq wgwjZ nBe Ges Dnvi mfvi
Kvhg wbavwiZ wewagvjv AbymiY Kwie|
300
(6) GB AvBbi Aaxb RvZxq Avw_K cwZe`b c`vbKvix KZci Kvhvejx myyfve mv`bi Rb
miKvi GKRb mwPe I ZrweePbvq cqvRbxq msLK KgPvix wbqvM KwiZ cvwie|
(7) RvZxq Avw_K cwZe`b c`vbKvix KZci cavb Kvhvjq XvKvq AewZ nBe Ges RvZxq Avw_K
cwZe`b c`vbKvix KZc Dchy gb Kwij, evsjv`ki Abvb vb mfvq wgwjZ nBZ cvwie|
(8) miKvi, evsjv`ki gnv wnmve-wbixK I wbqKi mwnZ civgkg, hic wbaviY Kwie, mBic
cwZZ I dig RvZxq Avw_K cwZe`b c`vbKvix KZc Dnvi wnmve ivwLevi Rb wnmve-ewn I Abvb ewn
msiY Kwie|
(9) RvZxq Avw_K cwZe`b c`vbKvix KZci wnmve evsjv`ki gnv wnmve-wbixK I wbqK hic
wbaviY Kib, mBic mgqvi ZrKZK wbixwZ nBe Ges RvZxq Avw_K cwZe`b c`vbKvix KZc KZK cwZ
ermi evsjv`ki gnv wnmve-wbixK I wbqK KZK cZwqZ wnmvemn wbixv cwZe`b miKvii wbKU ciY
KwiZ nBe|
(10) RvZxq Avw_K cwZe`b c`vbKvix KZc cZK Avw_K ermi wbavwiZ dig I mgq D Avw_K
ermi Dnvi Kvhvejxi m~Y wnmve c`kbc~eK GKwU evwlK cwZe`b cyZ Kwie Ges miKvii wbKU Dnvi GKwU
Abywjwc ciY Kwie Ges miKvi D evwlK cwZe`b I evsjv`ki gnv wnmve-wbixK I wbqK KZK c`
wbixv cwZe`b msm` Dcvcb Kwie|
330| miKvi KZK wnmve gvb wbaviY (Government to prescribe accounting standard)|miKvi, RvZxq Avw_K cwZe`b c`vbKvix KZci mwnZ civgkg Ges ZrKZK c` mycvwikmg~n cixvi ci,
PvUvW GvKvDUU AWvi, 1973 Gi aviv 3 Gi Aaxb MwVZ evsjv`k PvUvW GvKvDUU BbwwUDUi mycvwik
Abymvi wnmve gvb ev Dnvi cwiwk wbaviY KwiZ cvwie|
331| Avw_K weewZ I cwilì cwZe`b, BZvw` (Financial statements and Board's report
etc.)|- (1) mshy Avw_K weewZ _vwKj Dnv mn, Avw_K weewZ, cwiPvjK cwil` KZK Abygvw`Z nBe Ges
301
AZtci Dnvi Dci wicvU c`vbi Rb wbixKi wbKU `vwLji Dk cwilì c Kgc Pqvigvb KZK
,
hw` wZwb cwil` KZK
gZvcv nb, ^vi KwiZ nBe, ev `yBRb cwiPvjK KZK ^vi KwiZ nBe hvnvì ga
GKRb eevcbv cwiPvjK, hw` _vK, Ges GKRb cavb wbevnx KgKZv, hw` _vK, hw` wZwb Kvvwbi GKRb
cwiPvjK nb Ges Kvvwbi cavb Avw_K KgKZv Ges Kvvwb mwPe KZK ^vwiZ nBZ nBe, A_ev, GK ewi
Kvvwbi , Kej GKRb cwiPvjK KZK ^vwiZ nBZ nBe|
(2) cZK Avw_K weewZi mwnZ wbixKi cwZe`b mshy KwiZ nBe|
(3) Kvvwbi mvaviY mfvq DcvwcZ weewZi mwnZ Bnvi cwiPvjK cwil` KZK GKwU cwZe`b mshy
KwiZ nBe, hvnvZ Afy _vwKe-
(K)
aviv 79 Gi Dc-aviv (3) Gi Aaxb mieivnKZ evwlK wiUvbi DZvsk;
(L)
cwilì mfvi msLv;
(M)
cwiPvjKMYi `vwqZ mcwKZ weewZ;
(N)
(A)
wbixK KZK Zvnvi cwZe`b; Ges
(Av)
Kvvwb mwPe KZK Zvnvi mUvwiqvj wbixv cwZe`b Kvb kZvivcb,

msiY ev weic ge ev bv-`vwe Kwij, Dnvi Dci cwilì evLv ev ge;
(O)
aviv 106 Gi Aaxb, FY, RvgvbZ ev wewbqvMi weeiY;
302
(P)
aviv 108 Gi Dc-aviv (1) G DwjwLZ mswk cMYi mwnZ Pyw ev mgSvZv mK
wbavwiZ dig weeiY;
(Q)
Kvvwbi welqvejxi Aev;
(R)
Kvb msiY Znwej A_ vbvii Rb cve Kiv nBj, cvweZ A_i cwigvY;
(S)
jfvski gvag cwikva Kiv DwPZ gg cwil` Kvb mycvwik Kwij, Dnvi cwigvY;
(T)
iZc~Y cwieZb I AxKvi, hw` _vK, hvnv Kvvwbi Avw_K Aev cfvweZ Ki Ges
D Avw_K weewZ Kvvwbi h Avw_K ermi mswk mB Avw_K ermii mgvw I
cwZe`b ZvwiLi ga NwUqvQ;
(U)
wbavwiZ cwZZ kw msiY, chyw MnY, e`wkK gy`v ARb I eq msv weeiY;
(V)
cwilì gZ Kvvwbi AwZ gwKi mywLb nBZ cvi GBi~c Kvb SuywKi Dc`vb
wPwZ nBqv _vwKj, Dnvmn Kvvwbi Rb SuywK eevcbv Kkji Dbqb I evevqb
welqK GKwU weewZ;
(W)
D ermi Kvvwbi mvgvwRK `vq-`vwqZgj

~ K Kvhgi welq Kvvwb KZK MnxZ I
evevwqZ cwjwm mK wevwiZ weeiY;
(X)
Kvb ZvwjKvfy Kvvwb Ges wbavwiZ cwigvYi cwikvwaZ kqvi g~jab mwjZ
cZK cvewjK Kvvwbi , cwil` KZK Dnvi wbR^ Ges Dnvi KwgwUmg~n I
c_Kfve cwiPvjKMYi Kvhmv`bi welq AvbyvwbK evwlK g~jvqbi cwZ
DjLc~eK GKwU weewZ;
(b)
wbavwiZ Abvb welq;
303
(4) GB avivi Aaxb Avw_K weewZi mwnZ mshy cwiPvjK cwilì cwZe`b A_, GKK ewi Kvvwbi
, wbixK KZK Zvnvi wbixv cwZe`bKZ cZK kZvivcb, msiY ev weic ge ev bv-`vwei Dci
cwilì evLv ev ge mwjZ Kvb cwZe`b|
(5) Dc-aviv (3) Gi `dv (M) G DwjwLZ cwiPvjKMYi `vwqZ mwKZ weewZZ DjL _vwKe h,-
(K)
evwlK wnmve cyZi , chvR wnmve gvb AbymiY Kiv nBqvQ Ges Dnvi mwnZ
iZc~Y ewZg mK h_vh_ evLv c`vb Kiv nBqvQ;
(L)
cwiPvjKMY GBic wnmve bxwZgvjv wbevPb KwiqvwQjb Ges GKUvbv cqvM KwiqvwQjb
Ges GBic wePvi I cvjb KwiqvwQjb hvnv hywmZ I wgZewq, hvnvi dj Avw_K
ermii mgvwZ Kvvwbi Kvhvejxi weeiY I D gqv` Kvvwbi jvf-jvKmvbi
mwVK I wbic wP c`vb Kiv hvq;
(M)
cwiPvjKMY Kvvwbi cwim` iv Ges cZviYv I Abvb Awbqg mbv I cwZiva

Kwievi Dk GB AvBbi weavbvejx Abymvi wnmve ci cqvRbxq iKW
iYveYi Rb h_vh_ I chv mZKZv Aejb KwiqvwQjb;
(N)
cwiPvjKMY jvfRbK Pvjy eemvi wfwZ evwlK wnmve cZ KwiqvwQjb;
(O)
ZvwjKvfy Kvvwbi , cwiPvjKMY Kvvwb KZK

AbymiYi Rb AfixY
Avw_K wbqY bxwZ wbaviY KwiqvwQjb Ges D AfixY Avw_K wbqY chv wQj Ges
Dnv KvhKifve KvR KwiZ wQj;
304
evLv|-GB `dvi Dk c~iYK, AfixY Avw_K wbqY Awfew A_ Kvvwbi eemvi

myksLj I KvhKi cwiPvjbv, Kvvwbi bxwZgvjv AbymiYi AwePj _vKvmn, Dnvi
cwimì myiv wbwZ Kwievi Rb, cZviYv I fyjwU mbv I cwZiva Kwievi Rb
wnmvei iKWi mwVKZv I m~YZv wbwZ Kwievi Rb Ges mgqgZ wbfihvM Avw_K
Z_ cZi Rb Kvvwb KZK MnxZ bxwZgvjv I KvhcwZ;
(P)
cwiPvjKMY chvR mKj AvBbi weavbvejxi AbymiY wbwZ KwiZ h_vh_ Kkj
Aejb KwiqvwQjb Ges D Kkj chv wQj Ges KvhKifve KvR KwiZ wQj|
(6) Dc-aviv (3) Gi Aaxb cwilì cwZe`b Ges Dnvi cwiwk cwilì Pqvigvb KZK ^vi KwiZ
nBe, hw` wZwb cwil` KZK gZvcv nb Ges h ZvnvK GBic gZv c`vb Kiv bv nq, mB Kgc
`yBRb cwiPvjK KZK ^vi KwiZ nBe, hvnvì ga GKRb nBeb eevcbv cwiPvjK, A_ev h Kej
GKRb cwiPvjK _vKb, mB D GKRb cwiPvjK KZK ^vwiZ nBe|
(7) cZK Avw_K weewZi GKwU ^vwiZ Abywjwc, mshy Avw_K weewZmn, hw` _vK, wbewYZ `wjjvwì
GKwU Abywjwcmn Rvix, cPvi ev cKvk Kiv nBe:
(K)
Avw_K weewZi mwnZ h mKj bvU ev `wjjvw` mshy Kiv AvekK;
(L)
wbixKi cwZe`b; Ges
(M)
Dc-aviv (3) G DwjwLZ cwilì cwZe`b;
(8) hw` Kvb Kvvwb GB avivi weavbvejx jsNb Ki, Zvnv nBj D Kvvwb Ab~b cvk nvRvi UvKv,
nBZ AbwaK cuwPk j UvKv ch A_` `bxq nBe Ges D jsNbi Rb `vqx Kvvwbi cZK KgKZv
305
Ab~a wZb ermii Kviv` ev Ab~b cvk nvRvi UvKv nBZ AbwaK cuvP j UvKv ch A_` ev Dfq `
`bxq nBeb|
332| Kvvwbi mvgvwRK `vq-`vwqZ (Corporatesocialresponsibility)|- (1) Kvb Avw_K ermi

Kvb Kvvwbi GKkZ KvwU UvKv ev Dnvi AwaK g~ji bxU mcw ev GKkZ KvwU UvKv ev Dnvi AwaK UvbIfvi
A_ev cuvP KvwU UvKv ev Dnvi AwaK bxU gybvdv _vwKj, D Kvvwb wZb ev ZZvwaK cwiPvjKi mg^q, hvnvì
ga Kgc GKRb ^vaxb cwiPvjK _vwKe, Kvvwbi mvgvwRK `vq-`vwqZ KwgwU bvg cwilì GKwU KwgwU MVb
Kwie|
(2) aviv 331 Gi Dc-aviv (3) Gi Aaxb cwilì cwZe`b Kvvwbi mvgvwRK `vq-`vwqZ KwgwUi
MVbi welq cKvk KwiZ nBe|
(3) Kvvwbi mvgvwRK `vq `vwqZ KwgwU-
(K)
Kvvwbi mvgvwRK `vq `vwqZi bxwZgvjv cYqb I mycvwik Kwie hvnvZ Zdwmj 7 G
Kvvwb KZK
DwjwLZ MnxZe Kvhvejx wb`wkZ _vwKe;
(L)
`dv (K) G DwjwLZ Kvhvejxi Rb ewqZ LiPi A_ eivi mycvwik Kwie; Ges
(M)
mgq mgq Kvvwbi mvgvwRK `vq `vwqZ bxwZ Zveavb Kwie|
(4) Dc-aviv (1) G DwjwLZ cZK Kvvwbi cwil`,-
(K)
Kvvwbi mvgvwRK `vq-`vwqZ KwgwU KZK KZ mycvwik weePbvg Kvvwbi

mvgvwRK `vq-`vwqZ bxwZgvjv Abygv`b Kwie Ges Dnvi cwZe`b D bxwZgvjvi
306
welqe cKvk Kwie Ges wbavwiZ cwZZ Kvvwbi Iqe mvBU, hw` _vK, c`vb
Kwie; Ges
(L)
Bnv wbwZ Kwie h, Kvvwbi mvgvwRK `vq `vwqZ bxwZgvjvq Afy Kvhvejx
Kvvwb KZK
mv`bi D`vM bIqv nBqvQ|
(5) Dc-aviv (1) G DwjwLZ cZK Kvvwbi cwil` Bnv wbwZ Kwievi Rb h_vmva cPv Kwie h,
Kvvwb AeewnZ c~eeZx wZb ermi Dnvi bxU gybvdvi Moi Ab~b `yB kZvsk gybvdv cZK Avw_K ermi Dnvi
mvgvwRK `vq `vwqZ bxwZgvjvi Dk c~iYK eq Kwie:
Ze kZ _vK h, Kvvwb hw` D cwigvY A_ eq KwiZ e_ nq, Zvnv nBj cwil` aviv 328 Gi Dcaviv (3) Gi `dv (M) Gi Aaxb c` cwZe`b D cwigvY A_ eq bv nBevi KviY DjL Kwie|
evLv- GB avivi Dk c~iYK aviv 348 Gi weavb Abymvi bxU gybvdvi Mo MYYv Kiv nBe|
333| wbixwZ Avw_K weewZi Abywjwc cvwZ m`mMYi AwaKvi(Rightsofmemberstocopies

of audited financial statement)|-(1) mshy Avw_K weewZmn, hw` _vK, Avw_K weewZi, wbixKi
cwZe`bi Ges Avw_K weewZi mwnZ AvBb Abymvi mshy ev hy KwiZ nBe GBic Abvb `wjji GKwU
Abywjwc, hvnv Kvvwbi mvaviY mfvq ck Kiv nBe, Kvvwbi cZK m`mK, Kvvwb KZK BmyKZ
wWevii wWevi avixi c cZK UvwK Ges D m`m ev Uvw eZxZ, cvwaKvicv mKj ewK D mfv
AbywZ nBevi Ab~b GKzk w`b c~e ciY KwiZ nBe:
Ze kZ _vK h, ZvwjKvfy Kvvwbi , GB Dc-avivi weavbvejx cwZcvwjZ nBqvQ gg MY nBe,
hw` mfv AbywZ nBevi GKzk w`b c~e Kvvwbi wbewZ Kvhvjq Kg NUvi ga D `wjjvwì Abywjwc cwi`kbi
Rb Dby ivLv nq Ges kqvi nvviMY mc~Y Avw_K weewZ c`vbi Abyiva bv Kwij, Kvvwbi cZK m`m I
Kvvwb KZK BmyKZ wWevii wWevi avixi cZK UvwK mfv AbywZ nBevi GKzk w`b c~e wbavwiZ dig
D `wjjvwì cavb cavb ewk DjL Kwiqv GKwU weewZ A_ev Kvvwb Dchy gb Kwij, `wjjvwì Abywjwc
BjwbK cwZZ B-gBj ev Abyic Ab Kvb cwZZ ciY Kiv nq:
307
AviI kZ _vK h, Kvb ZvwjKvfy Kvvwb KZK Dnvi Avw_K weewZ, mshy Avw_K weewZmn, hw` _vK,
Ges Dnvi mwnZ mshyZe mKj `wjjc ZrKZK ev Dnvi c cwiPvwjZ IqemvBUI c`vb KwiZ nBe:
AviI kZ _vK h, GK ev GKvwaK Aaxb Kvvwb iwnqvQ GBic Kvb Kvvwb KZK,-
(K)
Dnvi Iqe mvBU, hw` _vK, Dnvi cZK Aaxb Kvvwbi c_K wbixwZ wnmve c`vb
KwiZ nBe;
(L)
Kvvwbi Kvb kqvi nvvi Pvwnj, ZvnvK Dnvi cZK Aaxb Kvvwbi c_K
wbixwZ Avw_K weewZi Abywjwc mieivn KwiZ nBe|
(2) Kvb Kvvwb, Bnvi cZK m`m ev Kvvwb KZK BmyKZ wWevii wWeviavixi cZK
UvwK Dc-aviv (1) Gi Aaxb weeZ `wjjc Bnvi wbewZ Kvhvjq KgPjvKvjxb mgq cwi`kbi AbygwZ c`vb
Kwie|
(3) hw` Kvb Kvvwb GB avivi weavbvejx cwZcvjb e_ nq, Zvnv nBj D KvvwbcuwPk nvRvi UvKv
A_` `bxq nBe Ges D e_Zvi Rb `vqx Kvvwbi cZK KgKZv cuvP nvRvi UvKv A_` `Yxq nBeb|
334| Avw_K weewZi Abywjwc iwRvii wbKU `vwLj Kiv Copy of financial statement to be
filedwithRegistrar|- (1) mshy Avw_K weewZmn, hw` _vK, Avw_K weewZi GKwU Abywjwc Ges GB AvBbi
Aaxb D Avw_K weewZi mwnZ mshy Kiv AvekK GBic mKj `wjjc Kvvwbi evwlK mvaviY mfvq MnxZ
nBevi ci mvaviY mfv AbywZ nBevi ZvwiL nBZ wk w`bi ga wbavwiZ cwZZ aviv 393 Gi Aaxb wbavwiZ wd
ev D avivq wbavwiZ mgqi ga AwZwi wd cwikvac~eK iwRvii wbKU `vwLj KwiZ nBe:
Ze kZ _vK h, h Dc-aviv (1) Gi Aaxb D Avw_K weewZ Kvvwbi mvaviY mfvq MnxZ bv nq
ev evwlK mvaviY mfv gyjZwe nq, mB D AMnxZ Avw_K weewZ Dc-aviv (1) Gi Aaxb AvekK `wjjci
308
mwnZ evwlK mvaviY mfvi ZvwiL nBZ wk w`bi ga iwRvii wbKU `vwLj KwiZ nBe Ges iwRvi Dnv
Zvnvi wbKU GZ`yk g~jZwe evwlK mvaviY mfvq MnxZ nBevi ci D MnxZ Avw_K weewZ Zvnvi wbKU `vwLj bv
Kiv ch mvgwqK Avw_K weewZ wnmve iKW Kwieb:
AviI kZ _vK h, gyjZweKZ evwlK mvaviY mfvq MnxZ Avw_K weewZ D gyjZwe evwlK mvaviY mfv
AbywZ nBevi wk w`bi ga aviv 393 Gi Aaxb wbavwiZ wd ev D avivq wbavwiZ mgqi ga AwZwi wd
cwikvac~eK iwRvii wbKU `vwLj KwiZ nBe:
AviI kZ _vK h, GKK ewi Kvvwb Bnvi m`m KZK h_vh_fve MnxZ evwlK weewZi GKwU
Abywjwc, Bnvi mwnZ h mKj `wjjc mshy KwiZ nBe Zvnvmn, Avw_K ermi mgvwi GKkZ Avwk w`bi ga
`vwLj Kwie:
AviI kZ _vK h, Kvb Kvvwb iwRvii wbKU `vwLj Kiv AvekK GBic Avw_K weewZi mwnZ
evsjv`ki evwni wbMwgZ Ges evsjv`k eemvi vb cwZwZ nqwb GBic Bnvi GK ev GKvwaK Aaxb
Kvvwbi wnmve mshy Kwie|
(2) h Kvb ermi evwlK mvaviY mfv AbywZ nq bv, mB h_vh_fve ^vwiZ Avw_K weewZi
mwnZ Dc-aviv (1) Gi Aaxb mshy Kiv AvekK GBic `wjjc Ges Dic evwlK mvaviY mfv AbywZ bv nBevi
KviY mwKZ GKwU weewZ D mvaviY mfv mekl h ZvwiL AbywZ nBevi K_v wQj, mB ZvwiLi wk w`bi
ga, aviv 393 Gi Aaxb wbavwiZ wd ev D avivq wbavwiZ mgqi ga AwZwi wd cwikvac~eK wbeKi wbKU
`vwLj KwiZ nBe|
(3) hw` Kvb Kvvwb Dc-aviv (1) ev, gZ, Dc-aviv (2) Gi Aaxb Avw_K weewZi Abywjwc aviv 393
G DwjwLZ mgq DxYi c~e `vwLj KwiZ e_ nq, Zvnv nBj D Kvvwb D e_Zv AevnZ _vKvKvjxb
cwZw`bi Rb GK nvRvi UvKv A_` `bxq nBe Ze D A_` `k j UvKvi AwaK nBe bv, Ges Kvvwbi
eevcbv cwiPvjK Ges cavb A_ KgKZv, hw` _vK, Ges eevcbv cwiPvjK I cavb A_ KgKZv bv _vwKj, evW
KZK GB avivi weavbvejx AbymiYi Rb `vwqZcv Ab Kvb cwiPvjK Ges, GBic Kvb cwiPvjK bv _vwKj,
309
Kvvwbi mKj cwiPvjK Ab~a Qq gvmi Kviv` ev Ab~b GK j UvKv, Ze AbwaK cuvP j UvKv A_`, ev
Dfq ` `bxq nBeb|
335| AfixY wbixv (Internal audit)|- (1) wbavwiZ GK ev GKvwaK kYxi KvvwbK GKRb
AfixY wbixK wbqvM KwiZ nBe, whwb GKRb PvUvW GKvDUU ev GKRb K GvKvDUU nBeb, A_ev
cwil` KZK Kvvwbi Kvhvejx I welqvejxi AfixY wbixv cwiPvjbvi Rb hic wmv MnxZ nq mBic Kvb
ckvRxex nBeb|
(2) miKvi, wewa viv, AfixY wbixv cwiPvjbv I cwil`K AewnZ Kwievi cwZ I gaeZx mgq
wbaviY KwiZ cvwie|
Ask 20
wbixv I wbixK
(AuditandAuditors)
336| wbixK wbqvM (Appointment of Auditors)|- (1) GB Aavqi weavbvejx mvc, cZK
Kvvwb Dnvi c_g evwlK mvaviY mfvq, Kvb ew ev dvgK wbixK wnmve D mfvi mgvw nBZ cieZx l
evwlK mvaviY mfvi mgvw ch mgqi Rb wbqvM Kwie Ges AZtci l mfvi mgvw ch D mfvq Kvvwbi
m`mMY KZK wbixK wbevPbi cwZ I Kvhaviv hic wbavwiZ nq mBic nBe:
Ze kZ _vK h, Dic wbqvMi c~e wbixKi wbKU nBZ Dic wbqvM jvf Zvnvi ev Dnvi wjwLZ
mwZ Ges GB gg GKwU mvwUwdKU MnY KwiZ nBe h, wbqvMi kZ hic wbavwiZ nq mBic nBe:
310
AviI kZ _vK h, D mvwUwdKU BnvI DjjL KwiZ nBe h, wbixKi Rb aviv 338 G h
hvMZvi gvb wbaviY Kiv nBqvQ, m mK wZwb m wK bv:
AviI kZ _vK h, Kvvwb mswk wbixKK Zvnvi ev Dnvi wbqvM mK AewnZ Kwie, Ges h mfvq
wbixK wbqvM Kiv nBqvQ, mB mfvi cbi w`bi ga iwRviK D wbqvM mK GKwU bvwUk c`vb
Kwie|
evLv|- GB Aavqi Dk c~iYK, wbqvM A_ cybtwbqvMI Af

y nBe|
(2) Kvb ZvwjKvfy Kvvwb ev wbavwiZ GK ev GKvwaK kYxi Kvb Kvvwb wbixK wnmve-
(K)
Kvb ewK GKvw`g cuvP ermii GK gqvì AwaK mgqi Rb wbqvM ev

cybtwbqvM Kwie bv; Ges
(L)
Kvb dvgK GKvw`g cuvP ermii `yB gqvì AwaK mgqi Rb wbqvM ev
cybtwbqvM KwiZ cvwie bv:
Ze kZ _vK h,(A)
`dv (K) Gi Aaxb wbixK wnmve gqv` m~Y KwiqvQb GBic Kvb ew
GKB KvvwbZ Zvnvi gqv` m~Y nBevi cieZx wZb ermii Rb
cybtwbqvMi hvM nBeb bv;
(Av)
`dv (L) Gi Aaxb wbixK wnmve gqv` m~Y KwiqvQb GBic Kvb dvg
GKB KvvwbZ Dic gqv` m~Y nBevi cieZx wZb ermii Rb
cybtwbqvMi hvM nBeb bv;
311
AviI kZ _vK h, wbqvMi ZvwiL Ab wbixv dvgi mwnZ GK ev GKvwaK

Awfb Askx`vi iwnqvQ Ges AeewnZ c~eeZx Avw_K ermi Kvb KvvwbZ gqv`
DxY nBqvQ, GBic Kvb wbixv dvgK D GKB KvvwbZ cuvP ermii gqvì
Rb wbixK wnmve wbqvM Kiv hvBe bv:
AviI kZ _vK h, GB AvBb ceZbi ZvwiL ev Dnvi c~e we`gvb wQj

GBic Kvb Kvvwbi hw` GB Dc-avivi weavbvejx cwZcvjb Kwievi
evaevaKZv _vK, Ze GB AvBb ceZbi ZvwiL nBZ wZb ermii ga D
KvvwbK GB Dc-avivi kZvw` cwZcvjb KwiZ nBe:
AviI kZ _vK h, GB Dc-avivi Kvb wKQyB Kvb wbixKK AcmviY Kwievi

, Kvb Kvvwbi AwaKvi A_ev Kvb Kvvwb nBZ c`ZvM Kwievi , Kvb
wbixKi AwaKviK zY Kwie bv|
(3) GB AvBbi weavbvejx mvc, Kvvwbi m`mMY GB gg wmv MnY KwiZ cvwieb h,-
(K)
Kvvwb KZK wbhy Kvb wbixv dvg wbixvKvix Askx`vi I Dnvi `j cZK ermi
AvewZZfve `vwqZ cvjb Kwie; ev
(L)
GKvwaK wbixK KZK wbixv Kiv nBe|
(4) miKvi, wewa viv, Dc-aviv (2) Abymvi Kvb Kvvwb KZK AvewZZfve Dnvi wbixK wbqvM
Kwievi cwZ wbaviY KwiZ cvwie|
evLv|-GB Aavqi Dk c~iYK, dvg A_ Askx`vwiZ AvBb, 1932 Gi Aaxb wbewZ Kvb
Askx`vwiZ ev Kvb wbewZ Askx`vwiZI Afy nBe|
312
(5) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, Kvb miKvix Kvvwb ev, cZ ev civfve miKvii
gvwjKvbvaxb ev miKvi KZK wbqwZ Kvb Kvvwb, ev Kvb AvBbi Aaxb cwZwZ Kvb Kcvikbi ,
evsjv`ki gnv wnmve-wbixK I wbqK Kvb Avw_K ermi GB AvBbi Aaxb Kvvwbi wbixK wnmve wbqvM
jvfi Rb Dchy hvMZvmb Kvb wbixKK Kvb Avw_K ermi Avii ZvwiL nBZ GKkZ Avwk w`bi ga
wbqvM KwiZ cvwieb whwb evwlK mvaviY mfv mb nIqv ch c` envj _vwKeb|
(6) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, miKvix Kvvwb eZxZ Ab Kvb Kvvwbi c_g wbixK
cwiPvjK cwil` KZK Kvvwb wbeb nBevi ZvwiL nBZ wk w`bi ga wbqvMcv nBeb Ges cwil` GBic
wbixK wbqvM KwiZ e_ nBj, Dnv Kvvwbi m`mMYK AewnZ Kwie Ges m`mMY beB w`bi ga GKwU
wekl mvaviY mfvq Dic wbixK wbqvM Kwieb Ges D wbixK c_g evwlK mvaviY mfv mb nIqv ch
c` envj _vwKeb|
(7) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, Kvb miKvix Kvvwb ev, cZ ev civfve miKvii
gvwjKvbvaxb ev miKvi KZK wbqwZ Kvb Kvvwb ev Kcvikbi , evsjv`ki gnv wnmve-wbixK I
wbqK KZK Kvvwb wbewZ nBevi ZvwiL nBZ lvU w`bi ga c_g wbixK wbqvMcv nBe Ges evsjv`ki
gnv wnmve-wbixK I wbqK Dic wbixK D gqvì ga wbqvM bv Kwievi , Kvvwbi cwiPvjK
cwil` cieZx wk w`bi ga Dic wbixK wbqvM Kwie, Ges cieZx wk w`bi ga wbixK wbqvM cwil`
e_ nBj, Dnv Kvvwbi m`mMYK AewnZ Kwie Ges m`mMY lvU w`bi ga GKwU wekl mvaviY mfvq
Dic wbixK wbqvM Kwieb whwb c_g evwlK mvaviY mfv mb nIqv ch c` envj _vwKeb|
(8) wbixKi Kvb c` mvgwqKfve k~b nBj(K)
evsjv`ki gnv wnmve-wbixK I wbqK KZK wbhy Kvb wbixK KZK wnmve wbixv
KwiZ nBe GBic Kvb Kvvwb eZxZ, Ab Kvb Kvvwbi , wk w`bi ga
cwiPvjK cwil` KZK c~iY KwiZ nBe, Ze hw` GBic mvgwqK k~YZv Kvb
wbixKi c`ZvMi KviY m nq, Zvnv nBj cwil` KZK mycvwik Kwievi wZb gvmi
ga AvnvbKZ mvaviY mfvq D wbqvM Kvvwb KZK Abygvw`Z nBZ nBe Ges
D wbixK cieZx evwlK mvaviY mfv mb nIqv ch c` envj _vwKeb;
313
(L)
evsjv`ki gnv wnmve-wbixK I wbqK KZK wbhy Kvb wbixK KZK wnmve wbixv
KwiZ nBe, GBic Kvb Kvvwbi , evsjv`ki gnv wnmve-wbixK I wbqK
KZK wk w`bi ga c~iY KwiZ nBe:
Ze kZ _vK h, evsjv`ki gnv wnmve-wbixK I wbqK KZK D gqvì

ga k~b c` c~iY Kiv bv nBj, cwiPvjK cwil` cieZx wk w`bi ga D k~b c`
c~iY Kwie|
(9) Dc-aviv (1) Gi weavb Ges Z`vaxb cYxZ wewagvjv mvc, GKRb Aemi MnYKvix wbixK Kvb
evwlK mvaviY mfvq cybtwbqvMcv nBZ cvwieb, hw` -
(K)
wZwb cybtwbqvMi AhvM bv nb;
(L)
wZwb KvvwbK cybtwbqvM cvwi AwbQv cKvkc~eK wjwLZ bvwUk c`vb Kib; Ges
(M)
Ab Kvb wbixK wbqvM Kwiqv D mfvq wekl wmv MnxZ nq|
(10) h Kvb evwlK mvaviY mfvq, Kvb wbixK wbqvM ev cybwbqvM bv Kiv nq, mB we`gvb
wbixK D Kvvwbi wbixK wnmve `vwqZ AevnZ ivwLeb|
337| wbixKi AcmviY, c`ZvM Ges wekl bvwUk c`vb (Removal, resignation of auditor
andgivingofspecial notice) |- (1) aviv 336 Gi Aaxb wbqvMcv wbixKK Zvnvi gqv` DxYi c~e
Kej Kvvwbi wekl wmvi gvag Zvnvi c` nBZ AcmviY Kiv hvBe:
314
Ze kZ _vK h, GB Dc-avivi Aaxb eev MnYi c~e mswk wbixKK bvbxi hywmZ myhvM c`vb
KwiZ nBe|
(2) Kvb wbixK Kvvwb nBZ c`ZvM Kwij, wZwb c`ZvMi ZvwiL nBZ wk w`bi ga wbavwiZ
dig D Kvvwb I wbixKi wbKU GKwU weewZ `vwLj Kwieb, Ges aviv 336 Gi Dc-aviv (5) G DwjwLZ
Kvvwbi , Zvnvi c`ZvM mwKZ mswk NUbv I KviY DjLc~eK D weewZ `vwLj KwiZ nBe|
(3) hw` D wbixK Dc-aviv (2) Gi weavb cwZcvjb bv Kib, Zvnv nBj wZwb ev Dnv Ab~b cvk
nvRvi UvKv nBZ AbwaK cuvP j UvKv ch A_` `bxq nBeb|
(4) (A) Kvb mvaviY mfvq Aemicv wbixK eZxZ, Ab Kvb ewK wbixK wnmve wbqvM msv
wmv MnYi wekl bvwUk c`vb KwiZ nBe, A_ev h Kvb Aemicv wbixK GKvw`g cuvP
ermii gqv` ev, gZ, aviv 336 Gi Dc-aviv (2) Abymvi `k ermii gqv` mb Kib, mB eZxZ,
GKRb Aemicv wbixK Kb cybtwbqvMcv nBe bv m mK bvwUk myfve e KwiZ nBe|
(Av) Dic wmvi bvwUk cvwi ci D Kvvwb Dnvi GKwU Abywjwc mswk Aemicv wbixKK
ciY KwiZ nBe|
(B) h Dc-aviv (4) Gi Aaxb wmvi bvwUk c`vb Kiv nq Ges Aemicv wbixK, hywmZ
mgqi ga, Kvvwbi wbKU wjwLZ Kvb ee ck Kib Ges KvvwbK Bnvi m`mMYi ga Zvnvi eei
welq bvwUk c`vbi Abyiva Kib, mB D Kvvwb, ZrKZK Dic ee MnYi ci GBic bvwUk
c`vbi AwaK wej bv nBqv _vwKj, -
(K)
Kvvwbi m`mMYK c` h Kvb bvwUki ga Dic ee c`vbi welq weeZ

Kwie; Ges
(L)
mfvi bvwUk h mKj m`mK ciY Kiv nBqvQ Zvnvì cZKK, D eei GKwU
Abywjwc ciY Kwie, Kvvwb KZK D ee MnYi c~e ev ci hvnvB nDK bv Kb,
315
Ges D eei Abywjwc hw` wej MnYi ev Kvvwbi fyji KviY ciY Kiv bv
nq, Zvnv nBj D wbixK, Zvnvi gwLK k~bvbxi AwaKvi zY bv Kwiqv, D mfvq
Zvnvi ee cvV Kwievi Abyiva KwiZ cvwie:
Ze kZ _vK h, hw` Dcwi-DwjwLZfve D eei Kvb Abywjwc ciY Kiv

bv nq, Zvnv nBj Dnvi GKwU Abywjwc iwRvii wbKU `vwLj KwiZ nBe:
AviI kZ _vK h, hw` Av`vjZ, Kvvwb ev Ab Kvb msz ewi

Ave`bi cwZ, GB gg m nq h, wbixK KZK GB Dc-avivi Aaxb AwcZ
AwaKvii Ac-eenvi Kiv nBqvQ, Zvnv nBj D eei Abywjwc ciY ev D ee
mfvq cvV Kwievi cqvRb nBe bv|
(5) GB AvBb ev cPwjZ Ab Kvb AvBbi weavbvejxi Aaxb Kvb KvhK yY bv Kwiqv, Av`vjZ ^D`vM ev miKvi ev mswk Kvb ew KZK KZ Kvb Ave`bi cwZ hw` GB gg m nq h, Kvb
Kvvwbi wbixK, cZ ev civfve, Kvb cZviYvg~jK Kvh KwiqvQ ev Kvvwb ev Bnvi cwiPvjK ev KgKZv
KZK KZ Kvb cZviYvq ev cZviYv mwKZ Kvb welq mnvqZv ev hvMmvRm KwiqvQ, Zvnv nBj Av`vjZ,
Av`k viv, D KvvwbK Bnvi wbixK cwieZbi wb`k w`Z cvwiet
Ze kZ _vK h, hw` miKvi KZK Kvb Ave`b Kiv nq Ges Av`vjZ hw` GB gg m nq h,
wbixKi Kvb cwieZb Kiv cqvRbxq, Zvnv nBj D Ave`b cvwi 15 (cbi) w`bi ga, Av`vjZ GB gg
Av`k c`vb Kwie h, D ew wbixK wnmve _vwKZ cvwie bv Ges miKvi Zvnvi j Ab GKRb wbixKK
wbqvM c`vb KwiZ cvwiet
Aviv kZ _vK h, hw` Kvb wbixK, GKK ew ev dvg hvnvB nDK, Gi wei GB AvBbi Aaxb
Av`vjZ KZK Kvb P~ov Av`k c`vb Kiv nq, Zvnv nBj D wbixK D Av`k c`vbi ZvwiL nBZ 05 (cuvP)
ermii Rb Kvb Kvvwbi wbixK wnmve wbqvM jvfi hvM nBeb bv Ges D wbixK aviv 394 Gi weavb
AbyhvqxI `vqx nBeb|
evLv|- GB Aski Dk c~iYK, wbixK AwfewwUZ Kvb wbixKMYi dvgI Af~ nBe|
316
338| wbixKMYi hvMZv I AhvMZv (Eligibility, qualification and disqualification of

auditors)|- (1) hw` Kvb ew PvUvW GvKvDUU nb, ZeB Kej wZwb Kvb Kvvwbi wbixK wnmve wbqvM
jvfi hvM nBebt
Ze kZ _vK h, h dvg evsjv`k KgiZ Dnvi mKj Askx`vi Dic wbqvM jvfi hvM nBj D
dvg Kvvwbi wbixK wnmve dvgi bvg wbixKi KvR PvjvBZ cvwieb|
(2) h Kvb Kvvwbi wbixK wnmve Kvb dvgK wbqvM c`vb Kiv nq, m D dvgi Kej
PvUvW GvKvDUU Askx`viMY dvgi c KvR ev ^vi KwiZ cvwieb|
(3) wbwjwLZ ewMY Kvb Kvvwbi wbixK wnmve wbqvM jvfi hvM nBeb bv, h_vt-
(K)
Kvb wbMwgZ msv;
(L)
Kvvwbi Kvb KgKZv ev KgPvix;
(M)
Kvvwbi Kvb KgKZv ev KgPvixi Askx`vi ev D KgKZv ev KgPvixi Aaxb

PvKzixiZ ew;
(N)
(A) Kvb Kvvwb ev Bnvi Aaxb ev wbqYKvix ev mnvqK Kvvwb ev D wbqYKvix

Kvvwbi Aaxb Kvb KvvwbZ RvgvbZ ev ^v_ iwnqvQ Ggb Kvb ew ev Zvnvi
AvZxq ev Askx`vit
Ze kZ _vK h, D AvZxq D KvvwbZ mevP 01 (GK) nvRvi UvKv ev
wbavwiZ cwigvY A_i AwfwnZ g~ji (facevalue) RvgvbZ ev ^v_ ivwLZ cvwie;
(Av) Kvvwb ev Bnvi Aaxb ev wbqYKvix ev mnvqK Kvvwb ev D wbqYKvix
Kvvwbi Aaxb Kvb Kvvwbi wbKU wbavwiZ cwigvY A_i Rb FYx Kvb ew ev
Zvnvi Kvb AvZxq ev Askx`vi;
(B) Kvvwb ev Bnvi Aaxb ev wbqYKvix ev mnvqK Kvvwb ev D wbqYKvix
Kvvwbi Aaxb Kvb Kvvwbi wbKU wbavwiZ cwigvY A_i Rb ZZxq ewi FYi
m~ MvivwU ev RvgvbZ c`vbKvix Kvb ew ev Zvnvi Kvb AvZxq ev Askx`vi;
(O)
Kvvwb ev Bnvi Aaxb ev wbqYKvix ev mnvqK Kvvwb ev D wbqYKvix ev mnvqK

Kvvwbi Aaxb Kvvwbi mwnZ cZfve ev civfve wbavwiZ cKwZi eemvwqK
mK iwnqvQ Ggb Kvb ew ev dvg;
317
(P)
Ggb Kvb ew hvnvi AvZxq Kvvwbi GKRb cwiPvjK ev KvvwbZ cwiPvjK ev

eevcbv msv iZc~Y ew wnmve PvKzixiZ iwnqvQ;
(Q)
wbqvMi ZvwiL Ab Kv_vI PvKzixiZ Kvb ew ev wbavwiZ msLK Kvvwbi AwaK

msLK KvvwbZ wbixK wnmve wbqvMcv Kvb ew ev dvgt
Ze kZ _vK h, Kvb Kvvwbi m`mMY, mvaviY wmvi gvag,
Kvvwbi GBic msLv, hvnv Kvb Kvvwbi wbixK ev wbixv dvg AwZg Kwij
wbixK wnmve wbqvM jvfi hvM nBe bv, Zvnv wbaviY Kwiqv w`Z cvwie;
(R)
cZviYv msv Kvb Aciva Kvb Av`vjZ KZK `wZ Ges Dic `wZ nBevi
ZvwiL nBZ 10 (`k) ermi mgq AwZv nq bvB Ggb Kvb ew;
(S)
Ggb Kvb ew, hvnvi Aaxb ev mnvqK Kvb Kvvwb ev Ab Kvb cKwZi mv,
Zvnvi wbqvMi ZvwiL aviv 341 G DwjwLZ Kvb civgk ev wekl mev c`vbi mwnZ
RwoZ iwnqvQ;
(4) hw` Kvb Kvvwbi wbixK Zvnvi wbqvM jvfi ci Dc-aviv (3) G DwjwLZ h Kvb KviY AhvM
nBqv cob, Zvnv nBj wZwb D wbixK wnmve Zvnvi c`wU ZvM Kwieb Ges Dic cwiZvM bwgwK k~YZv
(casualvacancy) ewjqv MY nBe|
339| wbixKMYi cvwikwgK (Remuneration of auditors)|- (1) Kvb Kvvwbi wbixKi

cvwikwgK D Kvvwb Bnvi mvaviY mfvq A_ev mvaviY mfv h cwZ wi Kwie mB cwZZ wbavwiZ nBe|
(2) Kvb wbixKK c`q wd Gi AwZwi, Kvvwbi wbixv Ges D wbixKK c`q h Kvb myweavw`
welq wbixK KZK ewqZ A_, hw` _vK, Dc-aviv (1) Gi Aaxb cvwikwgKi Afy nBe, Ze Kvvwbi
Abyivai cwZ D wbixK KZK c` Ab Kvb mevi Rb c` Kvb cvwikwgK Bnvi Afy nBe bv|
340| wbixKMYi gZv I KZe Ges wbixv msv gvY` (Powers and duties of auditors
andauditingstandards)|- (1) Kvvwbi h Kvb wnmve ewn I fvDPvi, Kvvwbi wbewZ Kvhvjq _vKzK ev
Ab Kvb vb ivLv nDK, Hwj h Kvb mgq `wLevi Rb Kvvwbi cZK wbixKi AwaKvi _vwKe Ges
wbixK wnmve Zvnvi KZe cvjbi Rb wZwb Kvvwbi KgKZvMYi wbKU nBZ h mKj Z_ ev evLv cqvRbxq
ewjqv gb Kwieb mB mKj Z_ I evLv Pvwnqv jIqvi AwaKvix nBeb Ges Abvb welqi ga wbewYZ welq
Z`Kwievi AwaKvix nBeb, h_vt318
(K)
RvgvbZi wfwZ Kvvwb KZK FY ev AwMg c` A_i mwVKfve wbivcv weavb Kiv
nBqvQ wK bv Ges D A_ h kZ c`vb Kiv nBqvQ Zvnv Kvvwb ev Dnvi m`mMYi
^v_ nvwbKi wK bv;
(L)
Kvvwbi h mKj jb`b Kejgv, LvZv-Kjg c`wkZ nq mB mKj jb`b

Kvvwbi ^v_ nvwbKi wK bv;
(M)
wewbqvM ev evsK Kvvwb eZxZ Abvb Kvvwbi Kvb m`, kqvi, wWevi Ges
Abvb wmwKDwiwUi gvag h g~j q Kiv nBqvwQj Z`cv Kgg~j weq Kiv
nBqvQ wK bv;
(N)
Kvvwb KZK c` FY I AwMg RgvKZ A_ wnmve c`kb Kiv nBqvQ wK bv;
(O)
ewMZ eq ivR^ eq LvZ Afy Kiv nBqvQ wK bv;
(P)
h Kvvwbi Kvb ewn ev KvMRc DjL Kiv nq h, Kvb kqvi bM` A_i
wewbgq eiv Kiv nBqvQ, m cKZc D eiv eve` bM` A_ cvIqv wMqvQ
wK bv Ges hw` Kvb bM` A_ cKZc cvIqv wMqv bv _vK, Zvnv nBj wnmve ewnZ I
evjvm mxU h Aev `Lvbv nBqvQ Zvnv mwVK, wbqwgZ Ges AwefvwKi wK bvt
Ze kZ _vK h, Kvb wbqYKvix Kvvwbi wbixKi D Kvvwbi Avw_K
weeiYx, Bnvi Aaxb Kvvwbi Avw_K weeiYxi mwnZ GKxKiYi hZUyKz
mwKZ ZZUyKy D Aaxb mKj Kvvwbi KvMRc `wLevi AwaKvi _vwKe|
(2) wbixK, Kvvwbi m`mì wbKU ck Kwievi Rb ZrKZK wbixwZ wnmvemg~ni Dci Ges GB
AvBbi weavb Abymvi Kvvwbi mvaviY mfvq ck KwiZ nq GBic cZK Avw_K weeiYxi Dci GKwU cwZe`b
Zix Kwieb; Ges D cwZe`b, GB AvBbi weavbvejx, GB AvBb ev Zàxb cYxZ Kvb wewa ev Dc-aviv (11)
Gi Aaxb c` Kvb Av`k Abymvi wnmve I wbixv msv gvY` Ges welqvw` wbixv cwZe`b
Afy Kiv
cqvRbxq welqmg~n weePbv, Bnv weeZ _vwKZ nBe h, D wbixKi, hZ`~i me, vZmvi I vb, D
wnmvemg~n I Avw_K weeiYxmg~n, mswk A_ ermii kl Kvvwbi welqvwì Aev, mswk ermii jvf ev wZ I
A_i cevn Ges wbavwiZ Abvb welq GKwU mwVK I myy aviYv c`vb Ki|
(3) wbixKi cwZe`b wbewYZ welqwjI weeZ _vwKZ nBe, h_vt(K)
Zvnvi mevg vb I wekvmgZ h mKj Z_ I evLv Zvnvi wbixvi Rb cqvRbxq

wQj H mKj Z_ I evLv wZwb LuywRqvQb Ges cvBqvQb wK bv Ges hw` LuywRqv ev cvBqv
bv _vKb, Zvnv nBj Dnvi wevwiZ weeiY Ges Avw_K weeiYxi Dci D Z_i cfve;
319
(L)
Zvnvi gZ AvBbi weavb Abyhvqx cqvRbxq wnmve ewn mwVKfve ivLv nBqvQ wK bv
Ges wZwb Kvvwbi h mKj kvLv cwi`kb Kib bvB, mLvb nBZ wbixvi Rb chv
Z_ cvBqvQb wK bv;
(M)
Dc-aviv (8) Gi Aaxb Kvvwbi wbixK eZxZ Ab Kvb ew KZK Kvvwbi Kvb
kvLv Kvhvjqi wnmve wbixv msv cwZe`b, D Dc-avivi kZvski Aaxb Zvnvi
wbKU ciY Kiv nBqvQ wK bv Ges Zvnvi cwZe`b cZ Kvj D welq h_vh_
cwZZ eev MnY Kiv nBqvQ wK bv;
(N)
cwZe`b weewPZ Kvvwbi ejvm mxU Ges jvf I wZi wnmvei mwnZ D
Kvvwbi wnmve ewn Ges weeiYxi wgj AvQ wK bv;
(O)
Zvnvi gZ, Avw_K weeiYxZ wnmve msv gvY`mg~n AbymZ nBqvQ wK bv;
(P)
Kvvwbi Kvh mv`b weic cfve dwjqvQ GBic Kvb Avw_K jb`b ev
welqeeyi Dci wbixKi cheY ev ge;
(Q)
aviv 91 Gi Dc-aviv (2) Gi Aaxb Kvb cwiPvjK, cwiPvjK wnmve wbqvMjvfi

AhvM nBqvQb wK bv;
(R)
wnmve msiY Ges Bnvi mwnZ mswk Abvb welq mK Kvb ewkhyKiY, msiY
ev weic ge;
(S)
Kvvwbi mvlRbK AvfixY Avw_K wbqY eev AvQ wK bv Ges D wbqY

eevi mwq KvhKvwiZv AvQ wK bv;
(T)
wbavwiZ Ab Kvb welq|
(4) h GB avivi Aaxb Kvb wbixv cwZe`b Afy nIqv cqvRbxq GBic Kvb welqi Di bv
m~PK A_ev ewkhy nq, m D cwZe`b D Dii KviY weeZ _vwKe|
(5) Kvb miKvix Kvvwbi , aviv 336 Gi Dc-aviv (5) ev (7) Gi Aaxb evsjv`ki gnv wnmvewbixK I wbqK KZK wbqvMcv wbixK Zvnvi wbixv cwZe`bi GKwU Kwc gnv wnmve-wbixK I wbqKi
wbKU `vwLj Kwieb, hvnvZ, Abvb welqi ga wnmve msv gvYì welq gnv wnmve-wbixK I wbqK KZK
RvixKZ Kvb wb`kbv, hw` _vK, miKvi KZK MRU cvcb viv cKvwkZ wnmve msv gvY` nBZ Kvb
Awgj, hw` _vK, D wb`kbvmg~ni Dci MnxZ c`c Ges Bnvi KviY Kvvwbi wnmvei Dci cfve weeZ
_vwKe|
320
(6) Dc-aviv (5) Gi Aaxb wbixv cwZe`b cvwi ZvwiL nBZ 60 (lvU) w`bi ga evsjv`ki gnv
wnmve-wbixK I wbqKi wbic AwaKvi _vwKe, h_vt(K)
gnv wnmve-wbixK I wbqK KZK ev GZ`yk ZrKZK gZv c` Kvb ew ev

ewMY KZK Kvvwbi wnmvei Kvb m~iK wbixv cwiPvjbv Kwievi AwaKvi _vwKe
Ges D ew ev ewMYi cwZe`b `vwLjKvix wbixKi bvq GKB AwaKvi I
evaevaKZv _vwKe; Ges
(L)
D wbixv cwZe`bi Dci ge c`vb ev DnvZ mshvRbi AwaKvi _vwKet

Ze kZ _vK h, wbixv cwZe`b ev gnv wnmve-wbixK I wbqK KZK
cwiPvwjZ m~iK wbixv cwZe`bi Dci gnv-wnmve wbixK I wbqK KZK c`
ge ev mshvRbx Kvvwb KZK
aviv 333 Gi Dc-aviv (1) Gi Aaxb wbixwZ Avw_K
weeiYx cvBevi AwaKvix cZK ewi wbKU ciY KwiZ nBe Ges wbixv cwZe`bi
bvq GKB mgq I cwZZ Kvvwbi evwlK mvaviY mfvq Dcvcb KwiZ nBe|
(7) GB Aavqi weavbvejx zb bv Kwiqv, aviv 336 Gi Dc-aviv (5) ev (7) Gi Aaxb Kvb Kvvwbi
evsjv`ki gnv wnmve-wbixK I wbqK, cqvRb gb Kwij, Kvb Av`k viv, D Kvvwbi wnmve
cixvg~jK wbixv cwiPvjbv KwiZ cvwie|
(8) Kvb Kvvwbi kvLv Kvhvjq _vwKj, D kvLv Kvhjqi wnmve GB AvBbi Aaxb D Kvvwbi Rb
wbqvMcv wbixK, AZtci Kvvwbi wbixK ewjqv AwfwnZ, KZK ev GB AvBbi Aaxb Kvvwbi Kvb wbixK
wnmve wbqvM cvBevi hvMZv mb Ges aviv 336 Gi Aaxb Dic wbqvMcv ew KZK
wbixwZ nBe, A_ev
kvLv Kvhvjq evsjv`ki evwni Kvb `k AewZ _vwKj, D kvLv Kvhvjqi wnmve Kvvwbi wbixK KZK ev
Kvb wnmve iK KZK
ev D `ki AvBb Abymvi wbixK wnmve h_vh_ hvMZvmb Ab Kvb ew KZK
wbixwZ nBe Ges kvLv Kvhvjqi wbixvi welq Kvvwbi wbixK Ges kvLv Kvhvjqi wbixKi wbavwiZ KZe
I gZv _vwKet
Ze kZ _vK h, kvLv Kvhvjqi wbixK kvLv Kvhvjqi wnmvei Dci ZrKZK cwiPvwjZ wbixvi Dci
GKwU cwZe`b Zix Kwieb Ges D cwZe`b Kvvwbi wbixKi wbKU ciY Kwieb, whwb Zvnvi weePbvq
cqvRbxq cwZZ Zvnvi cwZe`b Bnvi welq eev MnY Kwieb|
(9) cZK wbixK wbixv msv gvY`, AbymiY Kwieb|
(10) bvkbvj dvBbvwmqvj wicvwUs A_wiwU (National Financial Reporting Authority) KZK
cyZKZ mycvwikmg~n cixvc~eK Ges D KZci mwnZ civgkg, BbwwUDU Ae& PvUvW GKvDUUm Ae&
321
evsjv`k (Institute of Chartered Accountants of Bangladesh) KZK

KZ mycvwiki AvjvK miKvi
wbixv msv gvY` ev Zrmswk Kvb mshvRbx (addendum) wbaviY Kwiqv w`Z cvwiet
Ze kZ _vK h, wbixv msv Kvb gvY` cKvwkZ bv nIqv ch, BbwwUDU Ae& PvUvW GKvDUU Ae&
evsjv`k KZK wbavwiZ gvY`, wbixv msv gvY` ewjqv MY nBe|
(11) miKvi, bvkbvj dvBbvwmqvj wicvwUs A_wiwUi mwnZ civgkg, mvaviY ev wekl Av`k viv GB
gg wb`k c`vb KwiZ cvwie h, D Av`k DwjwLZ kYxi ev eYbvi Kvvwbmg~ni wbixKi
cwZe`b H mKj welqi DciI weewZ _vwKZ nBe, h welqwj D Av`k wewbw` Kiv nq|
(12) GB avivq hvnv wKQyB _vKzK bv Kb, wbixK wnmve `vwqZ cvjb Kvj, Kvb Kvvwbi Kvb
wbixKi wbKU hw` GB gg wekvm Kwievi KviY _vK h, D Kvvwbi KgKZv ev KgPvix KZK cZviYv msv
Kvb Aciva msNwUZ nq ev nBqvQ, Zvnv nBj wZwb wbavwiZ mgqi ga Ges cwZZ D welqwU miKvii wbKU
wicvU Kwieb|
(13) Kvb Kvvwbi Kvb wbixKi Aaxb Kvb KZe hw` mrwekvm cvjb Kiv nBqv _vK, Zvnv nBj
D KZe Dc-aviv (12) G DwjwLZ welq Zvnvi wicvwUs Gi KviY jsNb ewjqv weewPZ nBe bv|
(14) GB avivi weavbvejx wbwjwLZ cqvRbxq cwieZbmn (mutatismutandis)chvR nBet(K)
KgiZ K GKvDUvU KZK aviv 345 Gi Aaxb LiPi wbixv cwiPvjbv; ev
(L)
KgiZ Kvvwb mwPe KZK aviv 354 Gi Aaxb mUvwiqvj wbixv cwiPvjbv|
(15) hw` KgiZ Kvb wbixK, K GKvDUvU ev Kvvwb mwPe Dc-aviv (12) Gi weavb cvjb bv Kib,
Zvnv nBj wZwb Ab~b 01 (GK) j UvKv nBZ Ab~a 25 (cuwPk) j UvKv ch A_` `bxq nBeb|
341| wbixK KZK

KwZcq mev c`vb bv Kiv (Auditornottorendercertainservices)|- GB
AvBbi Aaxb wbqvMcv Kvb wbixK KvvwbK Kej cwiPvjK cl` ev wbixv KwgwU KZK Abygvw`Z mev
mg~n c`vb Kwieb, Ze mevmg~n Kvvwb ev Bnvi wbqYKvix, Aaxb ev mnvqK KvvwbK cZfve ev
civfve c`vb Kiv nDK ev bv nDK, wbwjwLZ mevmg~n wbixK KZK c` mevmg~ni Afy nBe bv, h_vt(K)
wnmve iY Ges ewn msiY mev;
(L)
AvfixY wbixv;
(M)
h Kvb A_ msv Z_ eevi bKkv I cqvM;

322
(N)
AvwnjKvi (actuarial) welqK mev;
(O)
wewbqvM civgk mev;
(P)
evswKs wewbqvM mev;
(Q)
ewntDrmKZ Avw_K mev c`vb;
(R)
eevcbv mev; Ges
(T)
wbavwiZ Ab Kvb cKvi mev|
evLv|- GB avivi Dkc~iYK, cZfve ev civfve AwfewZ wbixK KZK wbwjwLZ fve
mev c`vb Afy nBet(A)
h wbixK GKRb ew, m wbixK ^qs ev Zvnvi Kvb AvZxq ev

D ewi mwnZ mKhy ev mnhvMx Ab Kvb ewi gvag ev Ab Kvb
mvi gvag mev c`vb, hvnvB nDK bv Kb, hvnvZ D ewi iZc~Y cfve
ev wbqY iwnqvQ, ev hvnvi bvg, UWgvK ev ev D ew KZK eeZ
nBqvQ;
(Av)
h wbixK GKwU dvg, m D dvg ^qs ev Bnvi Kvb Askx`vi ev

Bnvi g~j, Aaxb ev mnvqK mv ev Ab Kvb mvi gvag mev c`vb, hvnvB
nDK bv Kb, hvnvZ D dvg, ev Bnvi Kvb Askx`vii iZc~Y cfve ev
wbqY iwnqvQ, ev hvnvi bvg, UWgvK ev ev D dvg ev Bnvi Kvb Askx`vi
KZK eeZ nBqvQ|
342| wbixK KZK

wbixv cwZe`b ^vi `vb (Auditor to sign audit report)|- Kvvwbi
wbixK wnmve wbhy ew wbixKi cwZe`b ev Kvvwbi Ab Kvb `wjj aviv 338 Gi Dcaviv (2) Gi weavb
AbymiY ^vi `vb ev cZvqb Kwieb, Ges wbixKi cwZe`b DwjwLZ Kvvwbi Kvhmv`b weic cfve
dwjqvQ GBic Kvb Avw_K jb`b ev welqei Dci wbixKi ewkhyKiY, cheY ev ge Kvvwbi
mvaviY mfvq cvV Kiv nBe Ges Dnv Kvvwbi h Kvb m`mi cwi`kbi Rb Dby _vwKe|
343| wbixKi mvaviY mfvq DcwZ _vKv (Auditor to attendgeneralmeeting)|- Kvvwbi

mvaviY mfv mwKZ mKj bvwUk Ges cvjvc (communications) Kvvwbi wbixKi wbKU ciY KwiZ
323
nBe, Ges Kvvwb KZK Ab Kvbfve AevnwZ c`vb Kiv bv nBj, wbixK wbR ev Zvnvi Abygvw`Z cwZwbwa,
whwb wbixK wnmve wbqvMjvfi hvM, Kvvwbi h Kvb mvaviY mfvq DcwZ _vwKeb Ges D mfvi Kvhi h
Aski mwnZ wbixK wnmve wZwb RwoZ mB Ask wZwb bvbx jvfi AwaKvix nBeb|
344| jsNbi Rb ` (Punishmentforcontravention)|- (1) hw` aviv 336, 337, 338, 339,
340, 341, 342, 343, 344 ev 345 Gi Kvb weavb jsNb Kiv nq, Zvnv nBj Kvvwb Ab~b 25 (cuwPk) nvRvi
UvKv nBZ AbwaK 05 (cuvP) j UvKv ch A_` `bxq nBe Ges e_Zvi Rb `vqx D Kvvwbi cZK
KgKZv AbwaK 01 (GK) ermi Kviv` ev Ab~b 10 (`k) nvRvi UvKv nBZ AbwaK 01 (GK) j UvKv ch
A_` ev Dfq` `bxq nBeb|
(2) hw` Kvb Kvvwbi Kvb wbixK aviv 336, 341 ev 342 Gi Kvb weavb jsNb Kib, Zvnv nBj
D wbixK Ab~b 25 (cuwPk) nvRvi UvKv nBZ AbwaK 05 (cuvP) j UvKv ch A_` `bxq nBebt
Ze kZ _vK h, hw` Kvb wbixK Kvvwb ev Bnvi kqvi nvvi ev cvIbv`vi ev KvvwbZ mswk ev
^v_ iwnqvQ Ggb Ab Kvb ewK cZviYv Kwievi Awfcvq D weavbvejx jsNb Kib, Zvnv nBj wZwb AbwaK
01 (GK) ermi Kviv` Ges Ab~b 01 (GK) j UvKv nBZ AbwaK 25 (cuwPk) j UvKv ch A_` `bxq
nBeb|
(3) Dc-aviv (2) Gi Aaxb Kvb wbixK `wZ nBj, wZwb(K) Kvvwbi wbKU nBZ ZrKZK MnxZ cvwikwgK diZ c`vb; I
(L) Zvnvi wbixv cwZe`b DwjwLZ f~j ev wevwKi weeiYxi dj D~Z wZi Rb Kvvwb
ev Ab Kvb ewi wZc~iY cwikva;
- KwiZ `vqx _vwKeb|
(4) miKvi, wew viv, wZM Kvvwb ev Dcaviv (2)(L) Gi Aaxb wZM Kvb ewK `Z
wZc~iY cvw wbwZKiYi j Kvb wewae msv ev KZc ev Kvb KgKZvK wbw` Kwiqv w`Z
cvwie Ges D msv, KZc ev KgKZv mswk Kvvwb ev ewK wZc~iY cwikvai ci wewZ
wbavwiZ cwZZ miKvii wbKU wicvU c`vb Kwie|
(5) h Kvb Kvvwbi wbixv Kvb wbixv dvg viv cwiPvwjZ nq, m hw` Bnv cgvwYZ nq h,
D wbixv dvgi Askx`vi ev Askx`viMY Kvb cZviYvg~jK Kvh KwiqvQ ev Kvvwb ev Bnvi cwiPvjK ev KgKZv
KZK KZ Kvb cZviYvq ev cZviYv mwKZ Kvb welq mnvqZv ev hvMmvRm KwiqvQ, Zvnv nBj D Kvhi
Rb, GB AvBb ev Ab Kvb cPwjZ AvBb DwjwLZ Ìqvbx ev dR`vix `vq hvnvB nDK bv Kb, D wbixv
324
dvgi Askx`vi ev Askx`viMY Ges D dvg h_fve Ges c_Kfve `vqx _vwKe Ges wbixv dvgi D Askx`vi
ev Askx`viMY aviv 394 G DwjwLZ cwZZ `Yxq nBeb|
345| miKvi KZK KwZcq Kvvwbi LiPi AvBUgi wbixv wbaviY (Government to specify
auditofitemsofcostinrespectofcertaincompanies)|- (1) GB Aavq hvnv wKQyB _vKzK bv Kb,
wbavwiZ cY Drcv`b ev wbavwiZ mev c`vb wbqvwRZ Ggb kYxi Kvvwbi miKvi, Av`k viv, wbavwiZ
DcKiY, kg ev Abvb AvBUgi eenviRwbZ LiPi wek` weeiY (particulars ) D kYxi Kvvwb KZK
iwZ wnmve ewnZ Afy Kwievi wb`k c`vb KwiZ cvwiet
Ze kZ _vK h, Kvb wekl AvBbi Aaxb wbqwZ Kvb kYxi Kvvwbi D Av`k Rvixi c~e
miKvi, D wekl AvBbi Aaxb MwVZ ev cwZwZ wbqK msvi mwnZ civgk Kwie|
(2) miKvi, cqvRbxq gb Kwij, Av`k viv, GB gg wb`k c`vb KwiZ cvwie h, Dc-aviv (1) G
DwjwLZ kYxi Kvvwbmg~ni, hvnvì wbavwiZ bxU g~j ev UvbIfvi iwnqvQ, Z_vwì LiPi wnmve Av`k
DwjwLZ cwZZ wbixv KwiZ nBe|
(3) Dc-aviv (2) Gi Aaxb wbixv evW KZK wbhy GKRb K GKvDUvU KZK cwiPvwjZ nBe Ges
D K GKvDUvU Gi cvwikwgK wbavwiZ cwZZ Kvvwbi m`mMY KZK wbaviY Kiv hvBet
Ze kZ _vK h, aviv 336 Gi Aaxb Kvvwbi wbixK wnmve wbhy Kvb ew Z_vwì LiPi wnmve
wbixv KwiZ cvwie bvt
Aviv kZ _vK h, LiPi wnmve wbixv cwiPvjbvKvix wbixK LiPi wnmve wbixv msv gvb` gvwbqv
Pwje|
evLv|- GB Dc-avivi Dk c~iYK, LiPi wnmve wbixv msv gvb` ewjZ miKvii
Abygv`bg, Cost and Management Accountants Ordinance, 1977 (Ordinance No. LIII of
1977)Gi Aaxb MwVZ BbwwUDU Ae& K G gvbRgU GKvDUvU Ae& evsjv`k (InstituteofCostand
ManagementAccountantsofBangladesh) KZK
RvixKZ gvb`mg~nK eySvBe|
(4) GB avivi Aaxb cwiPvwjZ Kvb wbixv aviv 340 Gi Aaxb cwiPvwjZ wbixvi AwZwi nBe|
(5) GB Aavqi Aaxb wbixKi Rb chvR hvMZv, AhvMZv, AwaKvi, KZe Ges evaevaKZv, hZ`~i
chvR nq, GB avivi Aaxb wbqvMcv Kvb LiPi wnmve wbixKi (cost auditor) chvR nBe Ges
Kvvwbi Z_vwì LiPi wnmve wbixvi Rb GB avivi Aaxb wbqvMcv D LiPi wnmve wbixKK mKj cKvi
mnvqZv I myweavw` c`vb Kiv Kvvwbi `vwqZ nBet
325
Ze kZ _vK h, KgiZ K GKvDUvU KZK Z_vwì LiPi wnmve wbixv msv cwZe`b Kvvwbi
cwiPvjK cwilì wbKU `vwLj KwiZ nBe|
(6) Dc-aviv (2) Gi Aaxb wb`kbv Abymvi cZKZ LiP wbixv msv cwZe`b cvwi 30 (wk)
w`bi ga Kvvwb, cwZe`b DwjwLZ cwZwU msiY ev ewki Dci mKj Z_ I evLvmn D cwZe`b
miKvii wbKU mieivn Kwie|
(7) GB avivi Aaxb DwjwLZ LiP wbixv msv cwZe`b Ges Dc-aviv (6) Gi Aaxb Kvvwb KZK
mieivnKZ Z_ Ges evLv weePbv Kwiqv hw` miKvi GB AwfgZ cvlY Ki h, Aviv AwZwi Kvb Z_ ev
evLv cqvRbxq, Zvnv nBj miKvi D AwZwi Z_ ev evLv PvwnZ cvi Ges miKvi KZK wbavwiZ mgqi ga
Kvvwb D AwZwi Z_ ev evLv mieivn Kwie|
(8) GB avivi weavbvejx cvjb e_ nBj(K) Kvvwb Ges e_Zvi Rb `vqx Kvvwbi cZK KgKZv aviv 394 Gi Dc-aviv (1) G
DwjwLZ cwZZ `bxq nBeb;
(L) e_Zvi Rb `vqx Kvvwbi LiPi wnmve wbixK aviv 394 Gi Dc-aviv (2) nBZ (4) G
DwjwLZ cwZZ `bxq nBeb|
Ask 21
eevcbvi mwnZ RwoZ ewMYi wbqvM Ges cvwikwgK
(Appointmentandremunerationofmanagerialpersonel)
346| eevcbv cwiPvjK, mvewYK cwiPvjK ev gvbRvii wbqvM (Appointment of Managing

Director,wholetimedirectorormanager)|- (1) Kvb Kvvwb GKB mgq GKRb eevcbv cwiPvjK
Ges GKRb gvbRvi wbqvM ev wbhy Kwie bv|
(2) Kvb Kvvwb Kvb ewK GKUvbv cuvP ermii AwaK mgqi Rb Dnvi eevcbv cwiPvjK,
mvewYK cwiPvjK ev gvbRvi wnmve wbqvM ev cybtwbqvM KwiZ cvwie bv t
Ze kZ _vK h, D ewi gqv` AwZevwnZ nIqvi 01 (GK) ermi c~e Kvb cybtwbqvM Kiv hvBe
bv|
326
(3) Kvb Kvvwb eevcbv cwiPvjK, mvewYK cwiPvjK ev gvbRvi wnmve wbwjwLZ ewMYK wbqvM
c`vb KwiZ ev PvKzix AevnZ ivwLZ cvwie bvt
(K)
18 (AvVvi) ermii wbP ev 70 (mi) ermii eqmx Kvb ewt

Ze kZ _vK h, Kvb wekl wmv cvki gvag 70 (mi) ermi ARb KwiqvQ
Ggb ewK Kvb Kvvwbi eevcbv cwiPvjK, mvewYK cwiPvjK ev gvbRvi wnmve
wbqvM c`vb Kiv hvBe, Ze G Dic cvei (motion) Rb RvixKZ bvwUki
mwnZ evLvg~jK weeiYx mshy KwiZ nBe, hvnvZ D ewi wbqvMi hwKZv mK
aviYv _vK;
(L)
`vqM `Dwjqv (undischargedinsolvent)ev h Kvb mgq `Dwjqv ewjqv mve Kvb

ew;
(M)
Kvb mgq cvIbv`viMYi cvIbv cwikva wMZ KwiqvQb ev Zvnvì mwnZ Avcm KwiqvQb
Ggb ew; ev
(N)
Kvb mgq Kvb Aciva Kvb Av`vjZ KZK `vlx mve nBqvQb Ges 01 (GK) gvmi
AwaK Kviv` `wZ nBqvQb Ggb ew|
(4) aviv 347 Ges Zdwmj 5 Gi weavbvejx mvc, Kvb eevcbv cwiPvjK, mvewYK cwiPvjK ev
gvbRvi wbqvMcv nBe Ges D wbqvMi gqv` I kZvejx Ges c`q cvwikwgK Kvvwbi cieZx mvaviY mfvq
Kvb wmv viv Abygv`b mvc Kvb mfvq cwiPvjK cl` KZK A_ev D Zdwmj DwjwLZ kZvejxi eZq
NUvBqv Kvb wbqvMi miKvi KZK Abygvw`Z nBZ nBet
Ze kZ _vK h, D wbqvM weePbvi Rb AvZ evW ev mvaviY mfvi Kvb bvwUk D wbqvMi gqv`
I kZvejx, c`q cvwikwgK Ges D wbqvMi welq Kvb cwiPvjK ev cwiPvjKMYi ^v_, hw` _vK, mn Ab Kvb
welq Afy _vwKet
Aviv kZ _vK h, D wbqvMi 60 (lvU) w`bi ga wbavwiZ dig GKwU wiUvY iwRvii wbKU `vwLj
KwiZ nBe|
(5) GB AvBbi weavbvejx mvc, Kvb eevcbv cwiPvjK, mvewYK cwiPvjK ev gvbRvii wbqvM
Kvvwb KZK Kvb mvaviY mfvq Abygvw`Z bv nBj, Dic Abygv`bi c~e D ew KZK KZ Kvb Kvh
Aea ewjqv MY nBe bv|
327
347| eevcbv msv mevP cvwikwgK (Maximum managerial remuneration etc.)|- (1)
Kvb cvewjK Kvvwb KZK eevcbv cwiPvjK I mvewYK cwiPvjKmn Bnvi cwiPvjKMY Ges gvbRviK c`q
gvU eevcbv msv cvwikwgK Kvb A_ ermii aviv 348 G ewYZ cwZZ D A_ ermii Rb
Kvvwbi bxU gybvdvi kZKiv 8 (AvU) fvMi AwaK nBe bv, Ze G cwiPvjKMYi cvwikwgK Mm (gross)
gybvdv nBZ ev` Ìqv hvBe bvt
Ze kZ _vK h, Zdwmj 5 Gi weavbvejx mvc, Kvvwb, miKvii Abygv`bg, Bnvi mvaviY mfvq
Kvvwbi bxU gybvdvi kZKiv 8 (AvU) fvM AwZv cvwikwgKi cwikva Abygv`b KwiZ cvwiet
Aviv kZ _vK h, Kvvwbi mvaviY mfvq Abygv`b ewZiK,(K)
h Kvb GKRb eevcbv cwiPvjK, ev mvewYK cwiPvjK ev gvbRviK c`q

cvwikwgK Kvvwbi bxU gybvdvi kZKiv 05 (cuvP) fvMi AwaK nBe bv Ges Dic
cwiPvjK GKvwaK nBj, D mKj cwiPvjK I gvbRvii cvwikwgK GK bxU gybvdvi
kZKiv 10 (`k) fvMi AwaK nBe bv;
(L)
eevcbv cwiPvjK ev mvewYK cwiPvjK bn, Ggb cwiPvjKMYK c`q cvwikwgK,(A)
hw` Kvb eevcbv cwiPvjK ev mvewYK cwiPvjK ev gvbRvi _vK, Zvnv

nBj Kvvwbi bxU gybvdvi kZKiv 01 (GK) fvMi AwaK;
(Av)
Ab Kvb Kvvwbi bxU gybvdvi kZKiv 03 (wZb) fvMi AwaK;
- nBe bv|
(2) Dc-aviv (1) G DwjwLZ kZKiv nvi Dc-aviv (5) Gi Aaxb cwiPvjKK c`q Kvb wd eZxZ wbaviY
KwiZ nBe|
(3) Dc-aviv (1) I (2) G hvnv wKQyB _vKzK bv Kb, Zdwmj 5 Gi weavbvejx mvc, hw` Kvb A_
ermi Kvvwbi Kvb gybvdv bv nq ev D gybvdv Achv nq, Zvnv nBj Kvvwb Zdwmj 5 Gi weavbvejx Abymvi
Ges D weavbvejx cvjb Kiv me bv nBj, miKvii c~evbygv`b MnY eZxZ Kvb eevcbv cwiPvjK ev
mvewYK cwiPvjK ev gvbRvimn Bnvi cwiPvjKMYK Dc-aviv (5) Gi Aaxb cwiPvjKMYK c`q Kvb wd eZxZ
Kvb A_ cvwikwgKic c`vb Kwie bv|
(4) Kvvwbi Kvb eevcbv cwiPvjK ev mvewYK cwiPvjK ev gvbRvimn Bnvi cwiPvjKMYK c`q
cvwikwgK GB avivi weavbvejx Abymvi Ges mvc, Kvvwbi msNwewa viv, ev Kvvwbi mvaviY mfvq cvkKZ
Kvb wmv ev hw` msNwewa Abyhvqx cqvRbxq nq, Zvnv nBj Kvb wekl wmv viv wbavwiZ nBe Ges Kvb
328
cwiPvjKK c`q Dcwi-DwjwLZ wbavwiZ cvwikwgK D cwiPvjK KZK

Ab Kvb c`vwaKviej c` mevi Rb
c`q Kvb cvwikwgK mgZ nBet
Ze kZ _vK h, Ab Kvb c`vwaKviej Dic Kvb cwiPvjK KZK c` mevi Rb c`q Kvb
cvwikwgK GBic Afy nBe bv, hw`(K)
c` mev Kvb ckvMZ cKwZi nq; Ges
(L)
Abvb cwiPvjK cl` GB AwfgZ cvlY Ki h, cwiPvjK mswk ckvq

wbqvwRZ _vwKevi cqvRbxq hvMZv ARb KwiqvQb|
(5) evW ev KwgwUi Kvb mfvq AskMnYi Rb ev evW KZK wbavwiZ Ab h Kvb Dk Kvb
cwiPvjK wd wnmve cvwikwgK MnY KwiZ cvwiet
Ze kZ _vK h, D wd Gi cwigvY wbavwiZ cwigvYi AwaK nBe bvt
Aviv kZ _vK h, wewfb kYxi Kvvwbi Rb wewfb wd Ges ^Z cwiPvjKi wd wbavwiZ Kiv
hvBZ cvi|
(6) Kvb cwiPvjK ev gvbRviK gvwmK wfwZ ev Kvvwbi bxU gybvdvi Dci GKwU wbw` kZKiv nvi
ev AvswkK GKfve I AvswkK Abfve cvwikwgK cwikva Kiv hvBZ cvi|
(7) GB AvBbi Ab Kvb weavb hvnv wKQyB _vKzK bv Kb, GB AvBbi weavbvejx mvc, Kvb ^Z
cwiPvjK Kvb K evQvB Kwievi AwaKvix nBeb bv Ges Kej Dc-aviv (5) Gi Aaxb Kwgkb ev wd wnmve c`q
cvwikg MnY KwiZ cvwie|
(8) GB avivi Dk c~iY K, bxU gybvdv aviv 348 G DwjwLZ cwZZ MYbv KwiZ nBe|
(9) hw` Kvb cwiPvjK, cZfve ev civfve, GB avivq wbavwiZ mxgvi AwZwi Kvb A_ ev h
cqvRbxq m miKvii c~evbygv`b MnY ewZiK Kvb A_, cvwikwgK ic, Dvjb ev MnY Kwiqv _vK,
Zvnv nBj wZwb Kvvwbi wbKU D A_ diZ c`vb Kwieb Ges D A_ diZ c`vb bv Kiv ch, Dnv
Kvvwbi Rb MwQZ ivwLeb|
(10) miKvi KZK AbygwZcv bv nBj, Kvvwb Dc-aviv (9) Gi Aaxb cZcYhvM Kvb A_
cybivii `vex cwiZvM Kwie bv|
(11) Kvvwbi Kvb gybvdv bv nIqv ev Achv gybvdv nIqvi KviY h Zdwmj 5 Gi weavbvejx
chvR nq, m Kvb cwiPvjKi cvwikwgK msv Kvb weavb, hvnv A_i cwigvY ewZ wb`k c`vb Ki ev
cfve dwjqvQ, D weavb Kvvwbi msNmviK ev msNwewaZ ev Bnv KZK Askfy nIqv Kvb PywZ ev
329
Kvvwbi mvaviY mfv ev Bnvi evW KZK cvkKZ Kvb wmv hLvbB DjL _vKzK, Kvb cfve dwje bv, hw`
bv D ew D Zdwmj DwjwLZ kZvejx Abyhvqx nBqv bv _vK Ges hw` D kZvejx cvjb Kiv bv nq, Zvnv nBj
miKvii Abygv`b MnY Kiv bv nBqv _vK|
(12) cZK ZvwjKvf~ Kvvwb evWi cwZe`b cZK cwiPvjK nBZ gawZ KgPvixMYi
cvwikwgKi nvi Ges wbavwiZ Abvb weeiY cKvk KwiZ nBe|
(13) h Kvb Kvvwbi welq Bnvi eevcbv cwiPvjK, mvewYK cwiPvjK, gvbRvi, cavb wbevnx
KgKZv, cavb Avw_K KgKZv ev Kvvwb mwPei Kvb Aenjv, e_Zv, Ab_vKiY, `vwqZ jsNb ev wekvm fsMi
Zvnvì `vqi wei wbivcv weavb Kwievi Rb Zvnvì c D Kvvwb KZK Kvb exgv MnY Kiv nq,
m D exgvi Dci cwikvwaZ wcwgqvg D ewMYi AbyK~j c`q cvwikwgKi Ask ewjqv MY nBe bv t
Ze kZ _vK h, hw` D ew `vlx wnmve cgvwYZ nb, Zvnv nBj D exgvi Dci cwikvwaZ wcwgqvg
cvwikwgKi Ask ewjqv MY nBe|
(14) GB AvBbi weavbvejx mvc, Kvvwbi wbKU nBZ Kvb Kwgkb cvBqv _vK Ggb Kvb cwiPvjK
Ges whwb Kvvwbi GKRb eevcbv cwiPvjK ev mvewYK cwiPvjK, wZwb D Kvvwb KZK evWi cwZe`b
cKvk mvc, D Kvvwbi Kvb wbqYKvix ev Aaxb Kvvwbi wbKU nBZ Kvb cvwikwgK ev Kwgkb cvBevi
Rb AhvM nBeb bv|
(15) GB AvBbi weavbvejx ev cPwjZ Ab Kvb AvBbi Aaxb AvivwcZ Kvb `vqK zb bv Kwiqv,
h cZviYv ev GB AvBbi Aaxb Kvb cqvRbxqZv cvjb bv Kwievi KviY Kvb Kvvwb KZK Bnvi Avw_K
weeiYx cybe Kiv cqvRb, m D Kvvwb Kvb c~eeZx ev eZgvb eevcbv cwiPvjK ev mvewYK
cwiPvjK ev gvbRvii wbKU nBZ, whwb, h mgqi Rb Avw_K weeiYx cybe Kiv cqvRbxq nBqvQ mB mgqi
ga, Dic weeiYx ev weavbvejx cvjb bv Kwievi Kvib D~Z K wbevPbmn cvwikwgK, hvnv D cybe Avw_K
weeiYxi Aaxb eevcbv cwiPvjK, mvewYK cwiPvjK ev gvbRviK Zyjbvg~jKfve AwaK cwikva KwiZ nBZ,
MnY KwiqvQb, D cvwikwgK cybivi Kwie|
(16) hw` Kvb ew GB avivi Kvb weavb jsNb Kib, Zvnv nBj wZwb Ab~b 01 (GK) j UvKv nBZ
AbwaK 05 (cuvP) j UvKv ch A_` `wZ nBeb|
348| gybvdv MYbv (CalculationofProfit)|- (1) Kvb A_ ermi Kvb Kvvwbi bxU gybvdv MYbvi
,-
330
(K)
Dc-aviv (2) G wbw`KZ A_i Rb wWU c`vb KwiZ nBe, Ges Dc-aviv (3) G
wbw`KZ A_i Rb wWU c`vb Kiv hvBe bv; Ges
(L)
Dc-aviv (4) G wbw`KZ A_ ev` w`Z nBe Ges Dc-aviv (5) G wbw`KZ A_ ev`
Ìqv hvBe bv|
(2) Dcwi-DwjwLZ MYbvi , miKvi KZK Ab Kvbfve wb`kbv c`vb bv Kwij ev eZxZ, miKvi ev
GZ`yk MwVZ ev Abygvw`Z Kvb miKvix msv nBZ cv Aby`vb Ges fZywKi Rb wWU c`vb KwiZ nBe|
(3) Dcwi-DwjwLZ MYbvi , wbwjwLZ A_i Rb wWU c`vb Kiv hvBe bv, h_vt(K)
Kvvwb KZK
BmyKZ ev wewZ kqvi ev wWevii Dci wcwgqvi wnmve cv gybvdv;
(L)
Kvvwb KZK evRqv kqvi weqi gybvdv;
(M)
Kvvwbi MnxZ DvMi mgy`q ev Dnvi Kvb GKwU DvMi ev Dnvi AvswkK
weqRwbZ gybvdvmn Kvb g~jabxi cKwZi gybvdv;
(N)
Kvvwbi DvMi ev Dnvi Kvb DvMi Askfy Kvb g~jabxq cKwZi Kvb vei
mw ev wbw`KZ m` weq nBZ cv gybvdv, hw` bv D Kvvwbi eemv, m~Y
ev AvswkK, D mw ev m` q Ges weq msv welq wbqv MwVZ nqt
Ze kZ _vK h, h Kvb wbw`KZ m` weqj A_i cwigvY Bnvi
Aeg~jvqbKZ g~j (writtendown value) AwZg Ki, m D wbw`KZ
mì Avw` g~j Ges Bnvi Aeg~jvqYKZ g~ji gaKvi cv_Ki AwaKi AwZwi
cwigvYi Rb wWU c`vb Kiv hvBe;
(O)
bvh g~j (fairvalue) Kvvwbi mw ev `vq cwigvci Dci D gybvdv I wZi

wnmvemn BKzBwU msiY ^xKZ Ri wnmve Uvbv Kvb m` ev `vqi Kvb cwieZb|
(4) Dcwi-DwjwLZ MYbvi , wbwjwLZ A_ ev` w`Z nBe, h_vt(K)
mKj cPwjZ Kvhi PvR;
(L)
cwiPvjKMYi cvwikwgK;
(M)
Kvvwbi Kvb KgPvix, ev Kvvwb KZK, mvewYK ev LKvjxb mgqi Rb,

wbqvMcv ev wbhy Kvb cKkjx, UKwbwkqvb ev ewK cwikvwaZ ev c`q evbvm
ev Kwgkb;
331
(N)
AwZwi ev A^vfvweK gybvdvi Dci Ki wnmve miKvi KZK MRU cKvwkZ Kvb Ki;
(O)
Kvb wekl KviY ev wekl cwiwwZZ miKvi KZK GZ`yk MRU cKvki
gvag eemvwqK gybvdvi Dci AvivwcZ Kvb Ki;
(P)
Kvvwb KZK BmyKZ wWevii Dci my`;
(Q)
Kvvwb KZK mvw`Z eKi Dci my` Ges Kvvwbi wbw`KZ ev fvmgvb mì
Dci Kvb `vq viv wbwZKZ FY I AwMgi Dci my`;
(R)
RvgvbZnxb FY I AwMgi Dci my`;
(S)
Kvb g~jabxq cKwZi givgZ bv nIqv mvc, vei ev Avei Kvb mwi
givgZi LiP;
(T)
aviv 261 G wbw`KZ evw ch AePq;
(U)
Avq AwZg Kwiqv evqi AwZwi cwigvY A_, hvnv GB AvBb KvhKi nBevi mgq ev
ci Avi nBqvQ Ggb Kvb ermi GB avivi weavb Abymvi bxU gybvdv MYbvKvj D~Z
nBqvQ Ges D AwZwi cwigvY A_ c~eeZx h ermii bxU gybvdv wbaviY
KwiZ nBe Zvnvi cieZx Kvb ermi ev` Ìqv nqwb|
(V)
Kvb PywfsM nBZ D~Z Kvb `vqmn Kvb AvBbMZ `vqi KviY cwikvwaZ Kvb
wZc~iY ev LmviZ;
(W)
Kvb `vq, hgb- `dv (X) G DwjwLZ `vq, gvKvejvi SzwKi wei exgv wnmve
cwikvwaZ Kvb A_;
(X)
wnmvei ermi b ev m`nhy Ges AewjwLZ ev mgw^Z ewjqv weewPZ Kvb FY|
(5) Dcwi-DwjwLZ MYbvi , wbwjwLZ A_mg~n ev` Ìqv hvBe bv, h_vt(K)
AvqKi AvBb, 1961 Gi Aaxb Kvvwb KZK c`q AvqKi I AwaKi (supertax),
ev Dc-aviv (4) Gi `dv (N) Ges (O) Gi Aaxb ci bv, Kvvwbi Avqi Dci Ggb
Ab h Kvb Ki;
(L)
Kvb `vqi KviY hgb- Dc-aviv (4) Gi `dv (5) G DwjwLZ `vq, eZxZ
Kvb KviY ^QvKZfve KZ Kvb wZc~iY, LmviZ ev cwikva;

332
Ab
(M)
Kvvwbi DvMi m~Y ev Kvb GKwU D`vM ev Bnvi Ask-wekli weqi Dci
j wZmn Kvb g~jabxq cKwZi wZ, Ze Kvb wewZ, evwZjKZ, asmKZ ev
bKZ Kvb mwi weq j gybvdv ev vc g~ji (scrap value) Dci D
mwmg~ni Aeg~jvqbKZ g~ji AwZwi cwigvY Bnvi Af~ nBe bv|
349| kZvejx Ges Ave`bci Dci wbavwiZ wd mvc Abygv`b c`vb, BZvw` welq miKvi ev
Av`vjZi gZv (Power of the Government or court to accord approval etc. subject to
conditionsandtoprescribefeesonapplication)|- (1) h miKvi ev Av`vjZ KZK GB AvBbi
Kvb weavbi AvIZvq(K)
Kvb welq ev Bnvi mwKZ Kvb welq Abygv`b, gyix, mwZ, wbwZKiY ev ^xKwZ c`vb; ev
(L)
Kvb welq mK Kvb wb`k c`vb; ev
(M)
Kvb welq Kvb AevnwZ gyi Kiv,
-cqvRbxq ev gZvcv, m D aviv ev GB AvBbi Ab Kvb avivq wfbic Kvb wKQyi

AbycwwZZ, miKvi ev Av`vjZ, hic Avivc Kiv Dchy gb Kwie, mBic kZ, mxgveZv I evav-wbla
mvc, Abygv`b, gyix, mwZ, wbwZKiY, ^xKwZ, wb`k ev AevnwZ c`vb, gyix ev Abygv`b KwiZ cvwie
Ges D AvivwcZ kZ, mxgveZv I evav-wbla jsNbi D Abygv`b, gyix, mwZ, wbwZKiY, ^xKwZ,
wb`k ev AevnwZ evwZj ev cZvnvi KwiZ cvwie|
(2) GB AvBb wfbic weavb bv _vwKj, GB AvBbi Kvb weavbi Aaxb miKvi ev Av`vjZi wbKU
wbwjwLZ `vwLjKZ ev `vwLj Kiv cqvRb Ggb cwZwU Ave`bi mwnZ(K)
Kvb welq ev Bnvi mwKZ Kvb welq miKvi ev Av`vjZ KZK c` Kvb Abygv`b, gyix,
mwZ, wbwZKiY ev ^xKwZ c`vbi ; ev
(L)
Kvb welq miKvi ev Av`vjZ KZK c` ev gyixKZ Kvb wb`kbv ev AevnwZ c`vbi ;
ev
(M)
Ab Kvb ,
-wbavwiZ wd c`vb KwiZ nBet

Ze kZ _vK h, wfb wfb welq ev wfb wfb kYxi Kvvwb KZK Ave`bi Rb wfb wfb wd wbaviY
Kiv hvBe|
333
350| miKvi ev Kvvwb KZK cvwikwgKi mxgv wbaviY (Governmentorcompanytofixlimit

withregardtoremuneration)|- GB Ask hvnv wKQyB _vKzK bv Kb, miKvi ev Kvb Kvvwb, aviv 346 Gi
Aaxb Kvb wbqvM Abygv`b c`vbKvj ev Kvvwbi gybvdv Achv ev Kvb gybvdv bv nBevi aviv 346 Gi
Aaxb Kvb cvwikwgK c`vbi , Bnvi weePbvq GB AvBbi wbavwiZ mxgvi ga Dchy cwigvY ev Kvvwbi
gybvdvi Dci kZKiv nvi cvwikwgK wbaviY Kwiqv w`Z cvwie Ges Dic cvwikwgK wbaviYKvj miKvi ev
Kvvwb wbwjwLZ welqwj weePbv Kwiet(K)
Kvvwbi Avw_K Aev;
(L)
mswk Kvb ew KZK Ab Kvb c`vwaKviej DvwjZ cvwikwgK ev Kwgkb;
(M)
Ab Kvb Kvvwb nBZ mswk ew KZK DvwjZ cvwikwgK ev Kwgkb;
(N)
mswk ewi ckvMZ hvMZv Ges AwfZv;
(O)
wbavwiZ Ab Kvb welq|
351| KwZcq Ave`bi dig Ges cwZ (Forms and procedure in relation to certain
application)|- (1) GB Aavqi Aaxb miKvii wbKUKZ cwZwU Ave`b wbavwiZ dig KwiZ nBe|
(2) (K) Dcwi-DwjwLZ Kvb weavbi Aaxb Kvb Kvvwb KZK
miKvii wbKU Kvb Ave`b Kwievi c~e
Kvvwb KZK ev Kvvwbi c cvweZ Ave`bi cKwZ DjLc~eK GKwU mvaviY bvwUk D Kvvwbi
m`mMYi AbyK~j Bmy KwiZ nBe|
(L) Kvvwbi wbewZ Kvhvjq h Rjvq AewZ, mB Rjvi Kvb GKwU vbxq msev`c Kgc
GKevi D bvwUk cKvk KwiZ nBe Ges D Rjvq Dnv cPvi KwiZ nBe|
(M) bvwUki Kwc h_vh_fve cKvwkZ nBqvQ gg Kvvwb KZK cZqbKZ mvwUwdKUmn bvwUki Kwc
Ave`bci mwnZ mshy KwiZ nBe|
352| eevcbv cwiPvjK, BZvw` Gi nvivbvi Rb wZc~iY (Compensationforlossofofficeof

MDetc.)|- (1) Kvb Kvvwb Bnvi Ab Kvb cwiPvjK eZxZ Kvb eevcbv cwiPvjK, mvewYK cwiPvjK ev
gvbRviK, Zvnvi c` nvivbv, ev D c` nBZ Aemi MnYi cYîc (consideration) ev D c` nvivbvi
m~ ev Z_v nBZ Aemi MnYi m~ wZc~iY wnmve A_ c`vb KwiZ cvwie|
334
(2) wbewYZ Dc-aviv (1) Gi Aaxb Kvb A_ c`vb Kiv hvBe bv, h_vt(K)
h D cwiPvjK Kvvwb cybMVbi KviY wKsev Ab Kvb GK ev GKvwaK wbMwgZ msvi

mwnZ GKxf~Z nIqvi KviY c`ZvM Kib Ges cybMwVZ Kvvwbi ev GKxf~Z nIqvi dj MwVZ
wbMwgZ msvi eevcbv cwiPvjK, mvewYK cwiPvjK, gvbRvi ev Ab Kvb KgKZv wnmve
wbqvMcv nb;
(L)
h D cwiPvjK Kvvwbi Dciv cybMVb ev GKxf~ZKiY ewZiK Ab KviY c`ZvM

Kib;
(M)
h aviv 93 Gi Dc-aviv (1) Gi Aaxb D cwiPvjKi c` k~Y nq;
(N)
h D cwiPvjKi Aenjv ev wUi KviY KvvwbwU Av`vjZ KZK ev ^QvKZfve

Aejy nq;
(O)
h D cwiPvjK Kvvwb A_ev Dnvi Aaxb Kvvwb ev Dnvi wbqYKvix Kvvwbi

welqvwì cwiPvjbv msv evcvi cZviYv ev wekvm fsM wKsev iZi Aenjv ev iZi
Aeevi Rb `vlx mve nBqvQb;
(P)
h D cwiPvjK Zvnvi cì Aemvb NUvbvi Rb cZ ev civfve civPbv w`qvQb ev

civPbvq Ask MnY KwiqvQb|
(3) Dc-aviv (1) Abymvi Kvb eevcbv cwiPvjK ev mvewYK cwiPvjK ev gvbRviK c`q A_i
cwigvY, wZwb D c` envj _vwKj Zvnvi cì gqvì evKx Aski Rb ev 03 (wZb) ermi, GB `yBqi ga
hvnv AcvKZ Kg nq mB gqv`, Gi Rb wZwb h cvwikwgK cvBZb mB cvwikwgK Acv AwaK nBe bv; Ges
ZvnvK c`q GB cvwikwgK(K)
wZwb h ZvwiL ^xq c` Avi envj bv _vKb mB ZvwiLi AeewnZ c~ei 03 (wZb) ermii Mo
cvwikwgKi wfwZ wbavwiZ nBe; A_ev
(L)
wZwb hw` 03 (wZb) ermii Kg mgqi Rb D c` envj _vwKqv _vKb, Ze D c` hZ w`b

envj wQjb ZZ w`bi Mo cvwikwgKi wfwZ wbavwiZ nBe t
Ze kZ _vK h, D cwiPvjK h ZvwiL ^xq c` envj bv _vKb mB ZvwiLi c~eeZx A_ev cieZx 12
(evi) gvmi ga h Kvb mgq hw` Kvvwbi Aejywi i nq Ges hw` `Lv hvq h, Aejywi LiP cwikvai ci
kqvinvviMYK Zvnvì c` wcwgqvg, hw` _vK, Ges kqvi-g~jab Zvnvì Ask cwikvai Rb D
Kvvwbi cwim` chv bn, Zvnv nBj D cwiPvjKK Abyic Kvb A_ c`vb Kiv hvBe bv|
335
(4) Kvb eevcbv cwiPvjK ev mvewYK cwiPvjK ev gvbRvi Ab Kvb c`vwaKviej Kvvwbi Kvb
KvR Kwiqv _vwKj ZvnvK D KvRi cvwikwgK c`vbi GB avivi Kvb wKQyB evav ewjqv MY nBe bv|
353|- eevcbv msv iZc~Y ewMYi wbqvM (Appointment of key managerial

personnel)|- (1) wbavwiZ kYxi Kvvwbi Af~ cZK KvvwbZ wbwjwLZ mvewYK eevcbv msv
iZc~Y ewMY _vwKet(K)
eevcbv cwiPvjK, ev cavb wbevnx KgKZv ev gvbRvi Ges Zvnvì AbycwwZZ,

mvewYK cwiPvjK; Ges
(L)
Kvvwb mwPet
Ze kZ _vK h, Kvb Kvvwbi msNwewaZ wfbic wKQy bv _vwKj, Kvb ew GKB mgq D
Kvvwbi Pqvicvmb Ges eevcbv cwiPvjK ev cavb wbevnx KgKZv wnmve _vwKZ cvwieb bv|
(2) Kvb Kvvwbi mvewYK eevcbv msv cZK MyiZc~Y ew, cvwikwgKmn wbqvMi gqv` I
kZvejx DjLc~eK evWi Kvb wmvi gvag wbqvMcv nBeb|
(3) Kvb Kvvwbi mvewYK eevcbv msv Kvb iZcY~ ew, GKB mgq, Bnvi Aaxb Kvvwb
eZxZ, GKvwaK Kvvwbi c` _vwKZ cvwieb bvt
Ze kZ _vK h, GB Dc-avivi Kvb wKQyB, eevcbv msv Kvb iZc~Y ewK, evWi
Abygv`bg, Kvb Kvvwbi Kvb cwiPvjK nIqvi AwaKvi nBZ ewZ Kwieb bvt
Aviv kZ _vK h, GB AvBb KvhKi nBevi ZvwiL, GKB mgq GKvwaK Kvvwbi c` Avmxb eevcbv
msv Kvb mvewYK iZc~Y ew, GB AvBb KvhKi nBevi ZvwiL nBZ 06 (Qq) gvmi ga, wZwb h
Kvvwbi eevcbv msv iZc~Y c`wU ivwLZ BQyK, mB Kvvwb cQ` Kwiebt
Aviv kZ _vK h, hw` Kvb ew Ab Kvb GKwU Kvvwbi eevcbv cwiPvjK ev gvbRvi wnmve
KgiZ _vKb, Ges GKvwaK KvvwbZ Dic KgiZ bv _vKb Ges hw` Ab Kvvwb Ges D wbqvM ev PvKzwi
evWi mfvq, DnvZ DcwZ mKj cwiPvjKi mwZg, cvkKZ Kvb wmvi gvag nBqv _vK ev Abygvw`Z
nBqv _vK, Ges D KviY wmv cvei Rb, evsjv`k AewZ mKj cwiPvjKK mywbw` bvwUk c`vb Kiv
nBqv _vK, Zvnv nBj D Kvvwb D ewK Bnvi eevcbv cwiPvjK wnmve wbqvM ev PvKzix c`vb KwiZ
cvwie|
336
(4) hw` eevcbv msv Kvb mvewYK iZc~Y ewi c` k~Y nq, Zvnv nBj D k~Y nBevi ZvwiL
nBZ 06 (Qq) gvmi ga evWi mfvq evW KZK D k~Y c` c~iY KwiZ nBe|
(5) hw` Kvb Kvvwb GB avivi weavbvejx jsNb Ki, Zvnv nBj D Kvvwb Ab~b 01 (GK) j UvKv
nBZ AbwaK 05 (cuvP) j UvKv ch A_` `bxq nBe Ges e_Zvi Rb `vqx D Kvvwbi cZK cwiPvjK
I eevcbv ms iZc~Y ew AbwaK 50 (cvk) nvRvi UvKv A_` Ges hw` D jsNb AevnZ _vK, Zvnv
nBj D jsNbi c_g w`bi ci cwZw`bi Rb AwZwi AbwaK 01 (GK) nvRvi UvKv A_` `bxq nBeb|
354| enr Kvvwbi Rb mUvwiqvj wbixv (SecretarialAuditforbiggercompanies)|- (1)

cZK ZvwjKvf~ Kvvwb Ges wbavwiZ Ab Kvb kYxi Kvvwbi Af~ Kvb Kvvwb, aviv 328 Gi Dc-aviv
(3) Abyhvqx cZKZ Bnvi evWi cwZe`bi mwnZ KgiZ Kvvwb mwPe KZK wbavwiZ dig c` GKwU
mUvwiqvj wbixv cwZe`b mshy Kwie|
(2) Kvvwbi mUvwiqvj Ges mswk Z_vw` wbixvi Rb Kvvwb mwPeK mKj mnhvwMZv Ges
myweavw` c`vb Kiv Kvvwbi `vwqZ nBe|
(3) cwiPvjK cl`, aviv 331 Gi Dc-aviv (3) Abyhvqx Zvnvì cyZKZ cwZe`b, Dc-aviv (1) Gi
Aaxb KgiZ Kvvwb mwPe KZK cyZKZ cwZe`b DwjwLZ Kvb ewk ev cheY ev Abvb ge mK
wevwiZ evLv c`vb Kwieb|
(4) hw` Kvb Kvvwb ev Kvvwbi Kvb KgKZv ev Kvvwb mwPe GB avivi weavbvejx jsNb Kib, Zvnv
nBj D Kvvwb ev e_Zvi Rb `vqx Kvvwbi cZK KgKZv ev Kvvwb mwPe Ab~b 01 (GK) j UvKv
nBZ 05 (cuvP) j UvKv ch A_` `bxq nBeb|
Ask 22
miKvix Kvvwbmg~n
(Governmentcompanies)
355| miKvix Kvvwbi evwlK wicvU (AnnualReportsonGovernmentCompanies )|- miKvi Kvb

Kvvwbi m`m nBj D Kvvwbi Kvhg I Kvvwb welqK cwZe`b cKvk Kwie, hvnv-
337
(K)
Bnvi evwlK mvaviY mfvi wZb gvmi ga, aviv 340 Gi kZvsk Gi Aaxb evsjv`ki gnv-wnmve wbixK
I wbqKi ge Ges wbixv cwZe`b Dcvcbi c~e, cZ KwiZ nBe; Ges
(L)
cwZi ci AbwZwej^ wbixv cwZe`bi GKwU Kwc, Ges D wicvUi Dci ev wicvUi AwZwi
wnmve evsjv`ki gnv-wnmve wbixK I wbqKi gb&emn, hw` _vK, RvZxq msm` Dcvcb Kwie|
Ask 23
GB AvBbi Aaxb wbebhvM Kvvwbmg~n
(CompaniesAuthorisedtoRegisterunderthisAct)
Aavq 1
wbebhvM Kvvwbmg~n
(TheCompaniesentitledtoberegistered)
356| wbebhvM Kvvwbmg~n (Companies capable of being registered)|- (1) GB Aski Dk

c~iYK, Kvvwb A_ GB Aavqi Aaxb wbebi Rb Ave`b KwiqvQ GBic h Kvb Askx`vix dvg, mgevq mwgwZ,
mwgwZ ev we`gvb Kvb AvBbi Aaxb MwVZ Kvb eemvq KvieviI Afy nBe|
(2) GB avivq DwjwLZ I weaZ ewZg I weavbvejx mvc, GB AvBb ceZbi c~e ev ci, GB AvBb eZxZ
msm` KZK cYxZ Ab Kvb AvBb ev we`gvb Ab Kvb AvBbi Aaxb MwVZ A_ev h_vh_fve AvBb gvZveK mvZ ev
ZZvwaK m`m jBqv MwVZ Kvb Kvvwb h Kvb mgq GB AvBbi Aaxb AmxwgZ`vq(unlimited)ev kqvi viv mxwgZ`vq
(limitedshares) ev MvivwU viv mxwgZ`vq(limited byguarantee) Kvvwb wnmve wbavwiZ cwZZ wbewZ nBZ
cvwie Ges D wbeb Kej GB KviY evwZj Kiv hvBe bv h, D wbeb Kiv nBqvwQj Kej D Kvvwbi Aemvqbi
Dkt
Ze kZ _vK h,
(A)
Kvvwb AvBb, 1913 A_ev Kvvwb AvBb, 1994 Gi Aaxb wbewZ Kvb Kvvwb GB avivi weavb
Abyhvqx wbewZ nBe bv;
(Av)
GB AvBb eZxZ we`gvb Ab Kvb AvBbi Aaxb m`mì `vq-`vwqZ wbqwZ Kvb Kvvwb AmxwgZ`vq
(unlimited) A_ev MvivwU viv mxwgZ`vq(limitedbyguarantee) Kvvwb wnmve GB avivi weavb
Abyhvqx wbewZ nBe bv;
338
(B)
Kvb Kvvwb GB avivi weavb Abyhvqx kqvi viv mxwgZ`vq (limited by shares) Kvvwb wnmve
Kej ZLbB wbewZ nBe hLb Bnvi kqvi viv wef vqx g~jabi I vqx AvgvbZi vqx cwikvwaZ
(paidup)A_ev bvwgK(nominalshare) kqvi g~jab A_ev Rgv ev nvihvM K (transferable
asstock) A_ev Dfq Ask AvswkK Rgv I wefw _vwKe Ges GB bxwZ Abyhvqx MwVZ nBe h, Ab Kn
bq Kej Bnvi m`mMY D kqvi ev Ki AwaKvix nBeb;
(C)
GB avivi weavb Abyhvqx Kvb Kvvwb wbewZ nBe bv, hw` bv GZ`yk AvZ Bnvi mvaviY mfvq Bnvi
DcwZ m`mMYi ga msLvMwi m`m ev cw Abygvw`Z nBj, cw viv Dnv mgw_Z nq;
(D)
m`mì `vq msm` KZK cYxZ Kvb AvBb ev cPwjZ Kvb AvBb viv mxwgZ GBic Kvb Kvvwb Kvb
mxwgZ`vq Kvvwb wnmve wbewZ nBZ Pvwnj GZ`yk AvZ Bnvi mfvq Bnvi DcwZ m`mMYi
ga Ab~b wZb PZz_vsk m`m ev cw Abygvw`Z nBj, cw viv mgw_Z nBZ nBe;
(E)
MvivwU viv mxwgZ`vq (limitedbyguarantee) Kvvwb wnmve wbebZe Kvb Kvvwb wbebi mgq
GB gg GKwU wmvi NvlYv mshy KwiZ nBe h, cZK m`m GB gg AxKvi KwiqvQb h, Zvnvi
m`m _vKvKvjxb mgq ev m`mc` cwiZvMi GK ermii ga hw` Kvvwb Aejy nBqv hvq, Zvnv
nBj wbwjwLZ welqvwì Rb wbw` cwigvY A_ Kvvwbi mwZ c`vb AskMnY Kwieb, h_vt-
(K)
Zvnvi m`m c` cwiZvMi c~e mvw`Z Pyw Abyhvqx c`q FY Ges `vqeZv cwikvai Rb,
(L)
Aejywi LiP, PvR Ges eq cwikvai Rb, Ges
(M)
c`vqKMYi gaKvi AwaKvi mg^qi Rb|
(3) Kvb AvbyvwbK fvU MnYi , Dc-aviv (1) Gi Dk c~iYK msLvMwiZv MYbvi mgq, Kvvwbi
cweavb Abyhvqx fvUvi nBevi hvM m`mMYi msLvi wfwZ msLv wbaviY KwiZ nBe|
357| we`gvb Kvvwbi wbeb mb` (Certificate of registration of existing companies)|- wbebi
welq GB Aavqi AvekKZv cwZcvjb mvc Ges aviv------- (wd I PvR) Gi Aaxb c`q wd, hw` _vK, c`vbi ci
iwRvi GB gg Zvnvi ^vi ev BjwbKvwj cZvqb Kwieb h, wbebi wbwg Avew`Z Kvb Kvvwb GB AvBbi
Aaxb Kvvwb wnmve wbMwgZ nBqvQ Ges mxwgZ`vq Kvvwbi , mswk Kvvwb mxwgZ`vq Kvvwb wnmve wbMwgZ
nBe|
358| wbebi ci m` bKiY (Vestingofpropertyonregistration )|- GB AvBbi Aaxb wbebi

ci wbebi ZvwiL Kvvwbi h mKj vei I Avei mw, ^v_, AwaKvi, `vq-`vwqZ I evaevaKZv, Av`vqhvM `vex Ges
Ab mKj m` D KvvwbZ AwcZ wQj, Hwji meB GB AvBbi Aaxb wbMwgZ D KvvwbZ AwcZ ev
nvwiZ
nBqvQ ewjqv MY KwiZ nBe|
339
359| we`gvb `vq-`bv msiY (Saving of existing liabilities)|- GB Aavqi Aaxb Kvb Kvvwbi
wbeb mZI Dic wbebi c~e FY ev evaevaKZvi D Kvvwbi AwaKvi ev `vq-`bv A_ev Dnvi viv ev c
mvw`Z Pzwi Kvbic nvwb nBe bv|
360| Awbb AvBbMZ Kvhavivi avivevwnKZv (Continuation of pending legal proceedings)|- GB

Aavqi Aaxb Kvb Kvvwbi wbebi mgq D Kvvwb ev mswk miKvix KgKZv ev m`m KZK A_ev Bnvi wei
`vqiKZ gvgjv Ges Abvb AvBbMZ Kvhaviv Awbb _vwKj D Awbbvaxb gvgjv ev AvBbMZ Kvhaviv GBic Pjgvb
_vwKe hb D wbeb mb nq bvB;
Ze kZ _vK h, Dic gvgjv ev AvBbMZ Kvhavivq c` ivq ev wWw D Kvvwbi Kvb m`mi m` ev
ewi wei Rvix nBe bv, Ze ivq ev wWw evevqbi Kvvwbi m` Achv cZxqgvb nBj Kvvwb Aemvqbi
Rb Av`k jvf Kiv hvBe|
361| GB Aavqi Aaxb wbebi djvdj (Effect of registration under this Chapter)|- (1) GB
Aavqi Aaxb Kvb Kvvwbi wbebi Dc-aviv (2) nBZ (7) chvR nBe|
(2) Kvvwb MVbKvix ev wbqYKvix msm` KZK cYxZ Kvb AvBb ev we`gvb Kvb AvBb, ev Dnvi MVb ev
wbqYi e`veKvix Kvb `wjj, ev MvivwU viv mxwgZ`vq (limited by guarantee) wnmve wbewZ Kvb Kvvwbi
, MvivwUi cwigvY NvlbvKvix wmv weaZ mKj kZ I weavb mB GKBfve Ges GKB djvdjmn D Kvvwbi kZ I
weavb ewjqv MY nBe hb,(A)
D Kvvwb GB AvBbi Aaxb MwVZ nBqvQ Ges mB KviY Bnvi msNmviK H mKj weavb I kZi
hZUyKz Afy Kiv cqvRb nq ZZUyKz Bnvi wbewZ msNmviK Afy nBqvQ; Ges
(Av)
Aewk weavb I kZ GB AvBb Abymvi Bnvi wbewZ msNwewaZ Afy nBqvQ|
(3)
GB AvBbi mKj weavb, wbgic weavb mvc, D Kvvwb, Bnvi mKj m`m, c`vqK Ges cvIbv`vii
mgfve chvR nBe hb D Kvvwb GB AvBbi Aaxb MwVZ nBqvQt(K)
Zdwmj 1 Gi Uwej Gd Gi weavbmg~n wekl wmv viv MnxZ bv nBj chvR nBe bv;
(L)
Kvb Kvvwbi kqvi Kvb msLv viv wPwZ bv _vwKj D Kvvwbi , kqvi
msLvwqZKiY msv GB AvBbi weavb chvR nBe bv;
(M)
Kvvwbi Aemvqbi mgq, wbebi c~e Bnvi FY I `vq-`bvi , GBic cZK ew

GKRb c`vqK nBeb whwb wbebi c~e Bnvi Kvb FY ev `vq-`bv cwikva ev cwikva
Ae`vb A_ev Dic FY ev `vq-`bvi welq m`mì ga Dnvì AwaKvi mg^q msv
Kvb A_ cwikva ev cwikva Ae`vb A_ev D FY ev `vq-`bvi mwnZ mwKZ Kvvwbi
Aemvqb welqK Kvb LiP, PvR Ges eq cwikva ev cwikva Ae`vb ivwLevi Rb `vqx nb;
340
(N)
Kvvwbi AemvqbKvj cZK c`vqK, Kvvwbi Aemvqb, Dcwi-DwjwLZ Kvb `vq-`bvi

welq Zvnvi wbKU nBZ cvc mKj eKqv A_ Kvvwbi m` Ae`vb ivwLevi Rb `vqx
_vwKeb; Ges c`vqKi gZz ev `Dwjqv nBevi , gZ c`vqKi AvBbMZ cwZwbwa ev,
gZ, `Dwjqv c`vqKi cwZwbwai GB AvBbi weavbvejx chvR nBe|
(4) msm` KZK cYxZ Kvb AvBb ev we`gvb Kvb AvBb ev Kvvwb MVbKvix ev wbqYKvix Kvb `wjj hvnv wKQyB
_vKzK bv Kb, wbgwjwLZ GB AvBbi weavbmg~n chvR nBe, h_vt-
(K)
Kvb AmxwgZ`vq KvvwbK mxwgZ`vq Kvvwb wnmve wbeb;
(L)
Kvb AmxwgZ`vq KvvwbK mxwgZ`vq Kvvwb wnmve wbebi ci Bnvi bvwgK kqvi
g~jabi cwigvY ew Kwievi gZv Ges Kvvwbi Aemvqbi eZxZ Ab Kvb
Bnvi kqvi g~jabi GKwU wbw` Ask ZjehvM nBe bv gg weavb Kwievi gZv;
(M)
Kvb mxwgZ`vq Kvvwb KZK Aemvqbi eZxZ Ab Kvb Bnvi kqvi g~jabi
GKwU wbw` Ask ZjehvM nBe bv gg weavb Kwievi gZv|
(5) GB avivi Kvb weavbej Kvb Kvvwb Bnvi MVbKvix ev wbqYKvix Kvb `wjj DwjwLZ Ggb Kvb weavb
cwieZb KwiZ cvwie bv, h weavbi iZ GBic h, D Kvvwb c_g nBZB hw` GB AvBbi Aaxb MwVZ nBZ, Zvnv
nBj D weavb Bnvi msNmviK Afy Kwievi cqvRb nBZ Ges GB AvBbi Aaxb Kvvwb wbR gZvej Dnv cwieZb
KwiZ cvwiZ bv|
(6) GB AvBbi Kvb weavb, Ask 16 Gi weavbvejx eZxZ, msm` KZK cYxZ Kvb AvBb ev we`gvb Kvb AvBb ev
Kvvwb MVbKvix ev wbqYKvix Kvb `wjji gvag b Bnvi MVbZ ev cwiPvjbv msv wewa-weavb cwieZbi Kvb
gZvK mxwgZ Kwie bv|
(7) GB avivq `wjj A_ mUjgU `wjj Ges/ev Askx`vix `wjjI Afy nBe|
362| AvBbMZ Kvhaviv wMZ ev wbqY Kwievi welq Av`vjZi gZv (Power of Court to stay or
restrainproceedings)|- Kvvwbi Aemvqbi Rb Ave`b `vwLji ci Ges Aemvqbi Kvb Av`k c`vbi c~e h Kvb
mgq, Kvb Kvvwbi wei `vqiKZ gvgjv ev Abvb AvBbMZ Kvhaviv wMZKiY Ges wbqY msv GB AvBbi
weavbvejx, GB Aski weavb Abyhvqx wbewZ Kvb Kvvwbi Kvb c`vqKi wei `vqiKZ gvgjv Ges Abvb AvBbMZ
Kvhavivi wMZKiY Ges wbqYi I chvR nBe, hw` Dnv Kvvwbi Kvb cvIbv`vi `vqi Kwiqv _vKb|
363| Kvvwbi Aemvqb Av`ki ci gvgjv `vqi BZvw`Z evav-wbla (Suits stayed on winding up
order)|- Aemvqbi Rb Av`k c`vb ev Kvb mvgwqK wjKzBWUi wbqvM Kiv nBj, GB Aavqi weavb Abyhvqx wbewZ
341
Kvvwbi , Bnvi Kvb FY ms welq Av`vjZi AbygwZ Ges Av`vjZ KZK AvivwcZ kZ eZxZ, D Kvvwb ev
Kvvwbi Kvb c`vqKi wei Kvb gvKgv ev AvBbMZ Kvhaviv, AevnZ ivLv ev Avi Kiv hvBe bv|
364| GB Aavqi Aaxbi wbebi Kvvwbi `vqeZv (Obligations of companies registering

underthisChapter)|- GB Aavqi Aaxb wbebi Rb AvMnx KvvwbK,-
(K)
GB gg wbwZ KwiZ nBe h, Bnvi RvgvbZmn cvIbv`viMY, GB Aavqi Aaxb Kvvwbi wbebi
c~e, mwZ c`vb KwiqvQ A_ev Bnvi wbebi welq Kvb Avcw c`vb Kibwb;
(L)
GB Aavqi Aaxb Kvvwbi wbeb ck Avcw Avnevb ev Zvnv h_vh_fve wbwi Rb cwKvq bvwUk
c`vbi Dk GKwU evsjv I GKwU BsiRx cwKvq wevcb c`vb Kwie;
(M)
mKj m`m ev Askx`viMYi wbKU nBZ h_vh_ bvUvixmn GB gg GwdWwfU `vwLj KwiZ nBe h, GB
Aavqi Aaxb wbebi mgq, gZ, Askx`vix dvg, mxwgZ `vq-`bv mg Aswk`vwiZ, mgevq mwgwZ,
mwgwZ ev Ab Kvb eemvwqK mZv wnmve Aejywi Rb, Kvvwb h wbeb KZc ev Ab Kvb
KZci wbKU BZvc~e wbewZ wQj mB wbeb KZc ev KZci wbKU cqvRbxq `wjjvw` ev
KvMRvw` `vwLj Kwieb;
(N)
wewa viv wbavwiZ Abvb kZ cwZcvjb KwiZ nBe|
Aavq 2
AwbewZ Kvvwbi Aemvqb
(Windingupofunregisteredcompanies)
365| AwbewZ Kvvwbi Aemvqb (Winding up of unregistered Company)|- (1) GB Aavqi

weavbveix mvc, Kvb AwbewZ Kvvwb wbavwiZ cwZZ GB AvBbi Aaxb AemvwqZ nBZ cvwie Ges GB
Aemvqb msv GB AvBbi mKj weavb Dc-aviv (2) nBZ (4) G DwjwLZ ewZg Ges mshvRbmn chvR nBe|
(2)
Kvb AwbewZ Kvvwb ^QvKZfve GB AvBbi Aaxb AemvwqZ nBZ cvwie bv|
(3)
Kvb AwbewZ Kvvwb wbgewYZ AemvwqZ nBZ cvwie, h_v:(K)
D Kvvwb wejy nBj A_ev Bnvi Kvhvejx e nBqv _vwKj ev Kej Aemvqvbi Dk
Bnvi Kvhvejx cwiPvjbv AevnZ ivwLj;
342
(4)
(L)
D Kvvwb Dnvi FY cwikva Ag nBj;
(M)
hw` Av`vjZ GB AwfgZ c`vb Ki h, D Kvvwbi Aemvqb nIqv mwVK I bvqmsMZ|
GB AvBbi Dk c~iYK Kvb AwbewZ Kvvwb FY cwikva Ag ewjqv MY nBe, hw`(K)
Kvvwbi Kvb cvIbv`vi, ^ZwbqvM ev Ab h Kvb gZvej, Kvvwbi wbKU Zvnvi cvc GK
j UvKvi AwaK cwigvY Kvb FYi A_ cwikvai Rb Zvnvi ^vihy GKwU `vexbvgv Bnvi
cavb Kvhj ivwLqv Avmb, ev Bnvi mwPe, Kvb cwiPvjK, gvbRvi ev g~L KgKZvi wbKU ev
Av`vjZ KZK Abygvw`Z ev wb`wkZ Ab Kvb cwZZ c`vb Kib, Ges D `vexbvgv c`vbi
Zb mvn ciI D Kvvwb D Abv`vqx FY cvIbv`vii mw Abyhvqx cwikva KwiZ, wbwZ
KwiZ ev ZrmK Avcvl KwiZ Aenjv Kib;
(L)
Kvvwbi wbKU nBZ ev Kvvwbi m`m nBevi KviY Kvb ewi wbKU nBZ cvc ev cvc
ewjqv Kw_Z Kvb FY ev `vex eve` Kvvwbi Kvb m`mi wei Kvb gvgjv ev AvBbMZ
Kvhaviv `vqi Kiv nq Ges D gvgjv ev AvBbMZ Kvhaviv `vqii bvwUk wjwLZfve D
Kvvwbi cavb Kvhj ivwLqv w`qv ev Bnvi mwPe, Kvb cwiPvjK, gvbRvi ev g~L KgKZvi
wbKU c`vb Kwiqv ev Av`vjZ KZK Abygvw`Z ev wb`wkZ Ab Kvb cwZZ Rvix Kiv nq Ges
Di~c bvwUk c`vbi ci 10 (`k) w`bi ga hw` D Kvvbx,-
(A)
D FYi ev `vexi UvKv cwikva bv Ki, ev Dnv cwikvai wbqZv c`vb

bv Ki, ev D FY ev `vexi welq Avcvl idv bv Ki;
(Av)
D gvgjv ev AvBbMZ Kvhavivq wMZv`k msMn bv Ki;
(B)
D m`m weev`xi hywmsMZ mw gvZveK gvgjv ev AvBbMZ Kvhavivq

cwZw`Zv Kwievi Rb ZvnvK cqvRbxq LiPc ev Z~Z wZc~iY bv
Ki;
(M)
Kvvwb ev Bnvi Kvb m`m ev Kvvwbi c weev`x wnmve gvgjv cwiPvjbvi Rb gZvcv
Kvb ewi wei Kvb cvIbv`vii AbyKj c` Av`vjZi Kvb Av`k ev wWx Rvixi
civqvbv ev Ab Kvb civqvbv gvZveK cvIbvi m~Y ev AvswkK cwikvwaZ bv nIqvq D
civqvbv diZ Avm;
(N)
Av`vjZi mw Abyhvqx Ab Kvb fve cgvwbZ nq h, Kvvwb Bnvi FY cwikva Ag|
343
evLv| - GB Aavqi Dk c~iYK AwbewZ Kvvwb (unregisteredcompany) A_-
(K)
GB AvBbi Aaxb wbewZ Kvb Kvvwb Afy nBe bv; Ges
(L)
Dcwi-DwjwLZ weavbvejxZ wfbic Kvb wKQy bv _vwKj, Kvb Av`vjZi myL Kvb Askx`vix dvg,
mwgwZ, mgevq mwgwZ, Gmvwmqkb ev 7 (mvZ) Rbi AwaK m`mi mg^q MwVZ Kvvwbi Aemvqbi
Ave`b Dvcb Kwievi mgq, D Askx`vix dvg, mwgwZ, mgevq mwgwZ, Gmvwmqkb ev Kvvwb, Bnvi
Afy nBe|
366|
Aejywi gvag we`kx Kvvwbi Aemvqbi gZv (PowerofForeignCompaniestoWindup
though Dissolved)|- h evsjv`ki evwni wbMwgZ Kvb wewae msv evsjv`k Bnvi Kvhvejx cwiPvjbv KwiZ
_vKvevq D Kvhvejx e nBqv hvq, m GB Aski weavb Abyhvqx GKwU AwbewZ Kvvwb wnmve D wewae msvK
Aemvqb Kiv hvBe, hwÌ h `ki AvBb Abyhvqx D wewae msv wbMwgZ nBqvwQj mB AvBbi Aaxb ev ej Bnv BwZc~eB
wejy nBqv wMqvQ ev Ab Kvb fve Bnvi AwZi Aemvb NwUqvQt
Ze kZ _vK h, Kvb AwbewZ Kvvwb, GB Aski Aaxb Aemvqbi eZxZ, GB Aavqi Aaxb Kvvwb
wnmve MY nBe bv|
367| GB Aavqi weavbvejx AwZwi nBe (Provisionsofthischaptercumulative)|- (1) GB Aavqi

weavbvejx, AwbewZ Kvvwbi , Av`vjZ KZK Kvvwbi Aemvqb msv GB AvBbi weavbvejxi eZq bv NwUq, eis
AwZwi nBe|
(2) GB AvBbi Aaxb MwVZ I wbewZ Kvvwbmg~ni AemvqbKvj Av`vjZ ev Awdwmqvj wjKzBWUi h gZv
cvqvM ev Kvh mv`b KwiZ cvwiZb, AwbewZ Kvvwbmg~ni mB GKB gZv cvqvM I Kvh mv`b KwiZ
cvwieb|
368| KwZcq Askx`vix dvg, Gmvwmqkb ev Kvvwbi Aemvqbi wbwg AvBbi ndvRZ ev iY
gZvcY (Savingandconstructionofenactmentsconferringpowertowinduppartnershipfirm,associationor
company in certain cases)|- GB Aski Kvb wKQzB, GBic Kvb AvBbi cqvM evavM Kwie bv, hvnv viv Kvb
Askx`vix dvg, mwgwZ, mgevq mwgwZ, Gmvwmqkb ev Kvvwb A_ev Kvvwb AvBb, 1994 ev D AvBb viv evwZjKZ Kvb
AvBbi Aaxb Kvb wbewZ ev AwbewZ Kvvwbi Aemvqb msNwUZ nq:
Ze kZ _vK h, Kvvwb AvBb, 1994 Gi Kvb weavb hw` D AvBb ev D AvBb viv evwZjKZ Kvb AvBbi
Kvb eivZ DjL _vK, Zvnv nBj D eivZ GB AvBb DwjwLZ m`k weavb, hw` _vK, Gi eivZ wnmve cwVZ nBe|
Ask 24
evsjv`ki evwni wbMwgZ Kvvwb
344
(CompaniesIncorporatedoutsideBangladesh)
369|
we`kx Kvvwbi aviv 370, 371, 372, 373, 374, 375, 376 Ges 378 Gi cqvM
(Applicationofsections370,371,372,373,374,375,376and378toforeigncompanies)|- aviv 370, 371,
372, 373, 374, 375, 376 Ges 378 Gi weavbvejx mKj we`kx Kvvwbi A_vr wbwjwLZ `yB kYxi Kvvwbi
chvR nBe, h_v:-
(K)
evsjv`ki evwni wbMwgZ Ggb Kvb Kvvwb hvnv GB AvBb ceZbi ci evsjv`ki Afi eemvj
ev Kgj cwZv KwiqvQ;
(L)
evsjv`ki evwni wbMwgZ Ggb Kvb Kvvwb hvnv GB AvBb ceZbi c~e evsjv`ki Afi
eemvj ev Kgj cwZv KwiqvQ Ges GB AvBb cewZZ nIqvi mgqI Dnv cwZwZ wQj|
(M)
evsjv`ki evwni wbMwgZ Ggb Kvb Kvvwb hvnvi cwikvwaZ kqvi g~jab, BKzBwU ev AMvwaKvi
(equity or preference) ev AvswkK BKzBwU ev AvswkK AMvwaKvi (partly equity or partly
preference),hvnvB nDK, Gi Ab~b kZKiv cvkfvM, evsjv`ki GK ev GKvwaK bvMwiK ev evsjv`k
wbMwgZ GK ev GKvwaK Kvvwb ev wewae msv ev GK ev GKvwaK evsjv`ki bvMwiK Ges evsjv`k
wbMwgZ GK ev GKvwaK Kvvwb ev wewae msv KZK, GKKfve ev mgwMZfve, hvnvB nDK, aviY
KZ, D Kvvwb GB Aavq Ges evsjv`k Bnvi eemv cwiPvjbv msv welq wbavwiZ GB AvBbi
Abvb weavb, GBic cwZcvjb Kwie, hb Bnv evsjv`k wbMwgZ GKwU Kvvwb|
370| evsjv`k eemv cwiPvjbvKvix we`kx Kvvwb KZK `wjjc, BZvw` iwRvii wbKU `vwLj
(Documents,etc.tobedeliveredtoRegistrarbyforeignCombinescarryingonbusinessinBangladesh)|- (1)
aviv 370, 371, 372, 373, 374, 375, 376 Ges 378 Gi AvIZvfy h we`kx Kvvwb GB AvBb ceZbi ci
evsjv`ki Afi eemvj ev Kgj
cwZv KwiqvQ, mB Kvvwb eemvj ev Kgj cwZvi GK gvmi ga A_ev
evsjv`kx kqvi nvvi KZK D we`kx Kvvwbi kZKiv cvkfvM ev Z`~a kqvi ARbi GK gvmi ga, iwRvii
wbKU wbgwjwLZ `wjjvw` wbebi Dk `vwLj Kwie, h_vt(K)
D Kvvwb MVbKvix ev Bnvi MVb wbw`Kvix mb` ev AvBb A_ev msNmviK ev msNwewa ev Ab
Kvb `wjji cZvwqZ Abywjwc Ges hw` `wjjwU evsjv ev BsiRx fvlvq wjwLZ bv nq, Zvnv nBj
D `wjji BsiRx ev evsjv Abyevì cZvwqZ Abywjwc;
(L)
D Kvvwbi wbewZ ev cavb Kvhvjqi c~Y wVKvbv;
(M)
D Kvvwbi cwiPvjKMY I mwPe, hw` _vK, Gi GKwU ZvwjKv;
(N)
D Kvvwbi Dci RvixZe civqvbv, bvwUk ev Bnvi wbKU cwiZe Kvb `wjj MnYi Rb
Kvvwb nBZ gZvcv evsjv`k emevmKvix GK ev GKvwaK ewi bvg I wVKvbv;
(O)
evsjv`k AewZ D Kvvwbi Kvhvjqi c~Y wVKvbv, hvnv evsjv`k Kvvwbi cavb eemvj
ev Kgj ewjqv MY nBe;
(P)
D Kvvwb KZK BwZc~e evsjv`k cwZwZ Kvb eemvj ev Kgj Pvjy ev ei weeiY;
345
(Q)
GB gg Nvlbv c`vb KwiZ nBe h, evsjv`k ev evwni Bnvi Kvb cwiPvjK ev evsjv`k Bnvi
Abygvw`Z Kvb cwZwbwa KLbI `wZ nb bvB ev Kvvwb MVbi wbwg Ges Bnvi eevcbv
cwiPvjbv KwiZ AhvM NvwlZ nb bvB; Ges
(R)
wbavwiZ Ab Kvb Z_|
(2) GB AvBb ceZbi mgq we`gvb cZK we`kx Kvvwb, Kvvwb AvBb, 1994 Gi aviv 379 Gi Dc-aviv (1)
G DwjwLZ `wjjvw` Ges weeiYmg~n GB AvBb ceZbi c~e hw` iwRvii eivei `vwLj bv Kwiqv _vK, Zvnv nBj GB
AvBbi weavb Abyhvqx D `wjjvw` I weeiYmg~n `vwLj KwiZ eva _vwKe|
(3) hw` Kvb we`kx Kvvwbi wbgewYZ welqvw`, h_vt-
(K)
D we`kx Kvvwb MVbKvix ev Bnvi MVb wbw`Kvix mb` ev AvBb A_ev msNmviK ev msNwewa ev Ab
Kvb `wjj, ev
(L)
D we`kx Kvvwbi wbewZ ev cavb Kvhvjq, ev
(M)
D we`kx Kvvwbi c Kvb bvwUk ev `wjj MnY Kivi Rb gZvcv ew ev ewMYi bvg I
wVKvbv, ev
(N)
evsjv`k AewZ D we`kx Kvvwbi cavb eemvj ev Kgj,
-Gi Kvb cwieZb NU, Zvnv nBj D cwieZbi wk w`bi ga mswk Kvvwb iwRvii wbKU D cwieZb
mK wbavwiZ weeiY mwjZ GKwU wiUvY `vwLj Kwie|
371| we`kx Kvvwbi wnmve (Accountsofforeigncompany)|- (1) cZK we`kx Kvvwb cwZ cwKv
ermi-
(K)
GKwU evjv mxU A_ev Bnv gybvdvi Rb MwVZ GKwU Kvvwb bv nBj Bnvi Avq I eqi wnmve Ges
evsjv`k Bnvi eemv cwZvbmg~ni jvf I wZi wnmve Ges Bnv GKwU wbqYKvix Kvvwb nBj Bnvi
`jxq wnmve Zqvwi Kwie; Ges GBic D Kvvwb hw` GB AvBb msvwqZ GKwU Kvvwb nBZ,
Zvnv nBj, BnvK h QK Ges h mKj weeiY mwjZ I h mKj `wjjc mnKvi D evjv mxU ev,
gZ, Avq I eqi wnmve Zqvwi KwiZ Ges Bnv Kvvwbi mvaviY mfvq ck KwiZ nBZ, GB
AvBbi weavbvejx Abymvi mB QK, mB weeiY mwjZ Ges mB mKj `wjjc mnKvi Bnvi evjv
mxU ev, gZ, Avq I eqi wnmve Zqvwi Kwie; Ges
(L)
DwjwLZ `wjjvwì 3 (wZb) Kwc iwRvii wbKU `vwLj Kwiet
346
Ze kZ _vK h, miKvi, miKvix MRU cvcb viv, wb`k c`vb KwiZ cvwie h, `dv (K) Gi kZvejx Kvb
wbw` we`kx Kvvwb ev Kvb kYxi we`kx Kvvwbi chvR nBe bv A_ev D kZvejx D Kvvwbi
cvcb ewYZ kZ, ewZg I cwieZb mvc chvR nBe|
(2) hw` Dc-aviv (1) G DwjwLZ Kvb `wjj evsjv ev BsiRx fvlvq wjwLZ bv nq, Zvnv nBj Dnvi mvwnZ GKwU
cZvwqZ BsiRx ev evsjv Abyev` mshvRb KwiZ nBe|
(3) cZK we`kx Kvvwb Dc-aviv (1) G DwjwLZ cqvRbxq `wjjvwì mwnZ wbavwiZ dig Dc-aviv (1) G
DwjwLZ evjv mxU h ZvwiL cZ Kiv nBe mB ZvwiL D Kvvwb KZK evsjv`k cwZwZ mKj eemvj ev Kgji
GKwU ZvwjKv iwRvii wbKU ciY Kwie |
372| we`kx Kvvwbi bvg, BZvw` DjL Kwievi evaevaKZv (Obligation to state name, etc. of
foreigncompanies)|- cZK we`kx Kvvwb-
(K)
evsjv`k Bnvi kqvi ev wWevi Puv`v`vbi Avnevb mwjZ cZK cmcvm D Kvvwb h `k
wbMwgZ nBqvQ mB `ki bvg DjL KwiZ nBe;
(L)
evsjv`k h mKj vb Bnvi Kvhvjq iwnqvQ ev h Aevb Bnvi Kvhvejx cwiPvjbv Kiv nq, mB
cZKwU Kvhvjqi ev Aevbi myL cKvk vb mnRcvV evsjv ev BsiRx nid D Kvvwbi bvg
Ges h `k Bnv wbMwgZ nBqvQ mB `ki bvg mnR `kgvbfve c`wkZ ivwLe;
(M)
Kvvwbi bvg Ges h `k Bnv wbMwgZ nBqvQ mB `ki bvg Kvvwbi mKj weji wkivbvg,
wPwVc, mKj bvwUk I Abvb `vwiK cKvkbvq mnR cvV evsjv ev BsiRx nid DjL Kwie;
(N)
D Kvvwbi m`mì `vq-`vwqZ mxwgZ nBj Zrmsv wew-
(A)
cZK cmcvm, mKj weji wkivbvg, wPwVc, bvwUk wevcb Ges Kvvwbi Abvb
mKj `vwiK cKvkbvq mnR cvV evsjv ev BsiRx nid DjL Kwie;
(Av)
evsjv`k h h Kvhvjq ev Aevb Bnvi Kvhvejx cwiPvwjZ nq, mB cZKwU Kvhvjq ev

Aevbi myL cKvk vb mnRcvV evsjv ev BsiRx nid mnR `kgvbfve c`wkZ
ivwLe|
347
373| we`kx Kvvwbi Dci bvwUk Rvwi (Service on foreign company)|- Kvb we`kx Kvvwbi Dci
Kvb civqvbv, bvwUk ev Ab Kvb `wjj Rvix Kwievi cqvRb nBj, aviv 370 Gi Dc-aviv (1) `dv (N) Z DwjwLZ Kvb
ewi wVKvbvq c`vb Kwij Ges Zvnvi h wVKvbv D aviv Abyhvqx iwRviK c`vb Kiv nBqvQ mB wVKvbvq ivwLqv Avwmj
wKsev WvKhvM Z_vq cvVvBj Dnv h_vh_fve Rvix Kiv nBqvQ ewjqv MY nBet
Ze kZ _vK h, hw`-
(K)
GBic Kvb Kvvwb D avivi weavb Abymvi Kvb ewi bvg I wVKvbv iwRvii wbKU `vwLj KwiZ
e_ nq, A_ev
(L)
iwRvii wbKU h mKj ewi bvg I wVKvbv `vwLj Kiv nBqvQ Zvnviv mKj gZzeiY Kib ev D
wVKvbvq Zvnviv emevm bv Kib A_ev Kvvwbi cwZ RvixKZ ev cwiZ Kvb c, bvwUk ev Abwea `wjj
Kvvwbi c Zvnviv mKjB MnY KwiZ A^xKvi Kib A_ev Ab Kvb KviY HMywj Rvix ev ciY Kiv
bv nq,
-Zvnv nBj D c, bvwUk ev `wjj evsjv`k Kvvwbi cwZwZ h Kvb eemvj ev Kgj ivwLqv Avwmqv ev
WvKhvM Z_vq ciY Kwiqv Kvvwbi Dci Hwj Rvix Kiv hvBe|
374| Kvb Kvvwbi eemvj ei bvwUk (Noticeofceasingplaceofbusinessofacompany)|- hw`

evsjv`k Kvb we`kx Kvvwbi Avi Kvb eemvj ev Kgj bv _vK, Zvnv nBj D Kvvwb ZrmK iwRviK
AbwZwej^ bvwUk c`vb Kwie Ges Di bvwUk c`vbi ZvwiL nBZ iwRvii wbKU h mKj `wjj `vwLj Kwievi Rb
D Kvvwbi evaevaKZv iwnqvQ, Dnvi mB evaevaKZv Avi _vwKe bv|
375| ` (Penalties)|- hw` Kvb we`kx Kvvwb GB Aski Kvb weavb cwZcvjb KwiZ e_ nq, Zvnv nBj
D Kvvwb AbwaK GK nvRvi UvKv ch A_` `Yxq nBe Ges D e_Zv AevnZ _vwKevi , e_Zvi c_g w`bi
ci hZw`b Dnv AevnZ _vwKe ZZw`bi cZK w`bi Rb AbwaK cuvPkZ UvKv AwZwi A_` `Yxq nBe; Ges D
Kvvwbi cZK KgKZv ev cwZwbwa, whwb vZmvi I BQvKZfve D e_Zvi Rb `vqx wZwbI GKB ` `Yxq nBeb|
376| GB Aski weavb cwZcvjb e_Zv mI Kvvwbi PzwNwUZ `vq AzY (Company's failure to
complywiththisPartnottoaffectitsliabilityundercontracts)|- Kvb we`kx Kvvwb KZK GB Aski Kvb weavb
cwZcvjb e_Zvi KviY D Kvvwb KZK mvw`Z Kvb Pzw, Kvievi ev jb`bi eaZv A_ev Zb Kvvwbi wei
h gvgjv nBZ cvi Dnvi `vq-`vwqZ zY nBe bv; wK Kvvwb hZb GB Aski weavbvejx cwZcvjb bv Kwie ZZY
ch D Kvvwb Kvb gvgjv `vqi, Kvb cvv `vex Dvcb, Ges ZwbZ cwZKvi `vex A_ev, Abyic Kvb Pyw, Kvievi ev
jb`bi welq Kvb AvBbMZ Kvhaviv iRy Kwievi AwaKvix nBe bv|
377| GB Aski Aaxb `wjjvwì wbebi wdm (FeesforregistrationofdocumentsunderthisPart)|GB Aski weavb Abyhvqx `vwLj Kiv AvekK nq, GBic h Kvb `wjj wbeb Kwievi Rb miKvi KZK mgq mgq wbavwiZ
wdm Kvvwb iwRvi Gi AbyK~j c`vb KwiZ nBe|
348
378| evLv (Interpretation)|- GB Ask weaZ c~eeZx weavbmg~ni Dk c~iYK,-
(K)
cwiPvjK (Director) A_ cwiPvjKi c` AwawZ h Kvb ew, wZwb h bvgB AwfwnZ nDb;
(L)
cmcvm (Prospectus) AwfewwU GB AvBbi Aaxb wbMwgZ Kvvwbi h A_ eeZ nq
mB GKB A_ eySvBe;
(M)
eemvj ev Kgj (Place of business) A_ kqvi nvi ev kqvi wbeb KvhvjqI Af

y
(N)
mwPe (Secretary) A_ mwPei c` AwawZ h Kvb ew, wZwb h bvgB AwfwnZ nDb;
(O)
cZvwqZ (Certified) A_ GKwU cKZ

Abywjwc ev Abyev` ewjqv wbavwiZ cwZZ cZvwqZ;
nBe;
379| kqvi weq ev wevqi cvei Dci evav-wbla (Restriction on sale and offer for sale of
shares)|- (1) Kvb ew wbewYZ Kvb wKQy Kwij Zvnv Aea nBe, h_vt-
(K)
BwZc~e MwVZ Kvb we`kx Kvvwb evsjv`k eemvj ev Kgj cwZv Kwiqv _vKzK ev bv _vKzK A_ev
Kvvwb MwVZ nIqvi ci D eemvj ev Kgj cwZwZ nDK ev bv nDK, D Kvvwb evsjv`ki
evwni wbMwgZ nBqv _vwKj ev wbMwgZ nIqvi cve _vwKj, Bnvi kqvi ev wWevi Puv`v `vbi Rb
RbmvaviYi wbKU cve Kwiqv evsjv`k Kvb cmcvm Bm~, cPvi ev weZiY Kiv, hw` bv(A)
evsjv`k D cmcvm Bm~, cPvi ev weZiY Kwievi c~e Kvvwbi eevcbv cwilì wmv I
AbygwZg Bnvi Pqvigvb Ges Ab `yBRb cwiPvjK KZK D cmcvmi Abywjwc cZvwqZ
KivBqv Dnv iwRvii wbKU `vwLj Kiv nq;
(Av) cmcvmi c_gfvM GB gg eYbv _vK h Dc-`dv (A) Z ewYZ Abywjwc h_vixwZ `vwLj Kiv
nBqvQ;
(B)
cmcvm Dnvi ZvwiL DjL _vK;
(C)
cmcvmwU mK GB Aski weavbvejx cwZcvwjZ nBqvQ; A_ev
349
(L)
Abyic Kvb Kvvwbi ev cvweZ Kvvwbi kqvi ev wWevi Puv`v `vbi Rb evsjv`ki Kvb
ewK Ave`bci dig Bm~KiY, hw` bv digwUi msM GB Aski weavb Abyhvqx cYxZ GKwU
cmcvm _vKt
Ze kZ _vK h, kqvi I wWevi mK GKwU AewjLb Pyw mv`bi mwnZ mswk GKwU
cKZ AvgYc wnmve Ave`bci digwU Kvb ewi wbKU Bm~ Kiv nBqvwQj ewjqv cgvY Kiv nBj
GB `dvi weavb chvR nBe bv|
(2) Kvb Kvvwbi we`gvb m`m ev wWevi nvviì wbKU Bnvi kqvi ev wWevi Bmyi Rb Kvvwbi
cmcvm ev Ave`bc Bmyi GB avivi weavb chvR nBe bv, Ges D m`m ev wWevi nvvi KZK Kvvwbi
kqvi ev wWevii eiv cvIqvi Rb GKRb Ave`bKvix wnmve Zvnvi AwRZ AwaKvi Abi AbyKj cZvnvii welq
Zvnvi gZv _vKv ev bv _vKvi welq D Bmyi weePbvi cqvRb nBe bv Ges GB ewZg mvc, KvvwbwU MVbi
mgq D cmcvm Bmy Kiv nDK ev MVb mK Bmy Kiv nDK ev MVbi ciB Bmy Kiv nDK Zvnv wbwekl, GB avivi
weavb cmcvm Bmyi chvR nBe|
(3) h evsjv`ki evwni wbMwgZ Kvb Kvvwb KZK Ggb `wjji gvag Bnvi kqvi ev wWevi weqi
Rb RbmvaviYi wbKU cve Kiv nq, D Kvvwb hw` GB AvBb msvwqZ A_ GKwU Kvvwb nq, mB D `wjj
GB aviv Abyhvqx Kvvwb KZK BmyKZ cmcvm ewjqv MY nBe|
(4) hw` Kvb ew gyL ew wnmve ev KvnviI cwZwbwa wnmve hfveB nDK, Zvnvi mvaviY eemv ev Dnvi Ask
wnmve kqvi ev wWevi q ev weq Kib Ges Zvnvi wbKU hw` Kvb kqvi ev wWevi Rb Puv`v`vb ev weqi Rb
ce Ìqv nq, Zvnv nBj mB cve GB aviv Abyhvqx RbmvaviYi wbKU cve ewjqv MY nBe bv|
(5) hw` Kvb ew Zvnvi vZmvi Ggb Kvb cmcvm Bm~, cPvi I weZiY Kib ev Kvb kqvi ev wWevii
Rb Ave`b dig Bm~KiYi Rb `vwqZevb nb h, D BmyKbY, cPvi ev weZiYi viv GB avivi weavb jswNZ nq, Zvnv
nBj wZwb AbwaK `k nvRvi UvKv A_` `Yxq nBeb|
(6) cmcvm, kqvi Ges wWevi kwj GB AvBb Abyhvqx wbMwgZ Kvb Kvvwbi hLb h A_
eeZ nq, Dnviv GB avivq Ges aviv 389 ZI mB GKB A_ eeZ nBe|
380| cmcvmi cqvRbxq welqmg~n (Requirements as to prospectus)|- (1) GB Aski weavbmg~n

cwZcvjbi wbwg, aviv 379 Gi Dc-aviv (1) Gi `dv (K) Gi Dc-`dv (Av) I (B) Gi weavb cvjbmn AwZwi wnmve
cmcvm-
(K)
wbgewYZ welqmg~n mwKZ weeiY Afy _vwKZ nBe, h_v:-
350
(A)
Kvvwbi Dkejx;
(Av) Kvvwbi MVbKvix ev Bnvi MVb wbw`Kvix `wjj;
(B)
h AvBb ev AvBbi ghv`vmb weavbvejxi Aaxb ev viv Kvvwb wbMwgZ nBqvQ mB

AvBb ev weavbvejx;
(C)
evsjv`ki GBic GKwU wVKvbv, h vb DwjwLZ `wjj, AvBb ev weavbvejx, A_ev

Dnvì Abywjwc, Ges D `wjjvw` BsiRx fvlv eZxZ Ab Kvb we`kx fvlvq cYxZ
nBj, Dnvì evsjv ev BsiRx fvlvq wbavwiZ cwZZ cZvwqZ Abyev` cwi`kb Kiv
hvBe;
(D)
h ZvwiL Ges h `k D Kvvwb wbMwgZ nBqvQ mB ZvwiL I `ki bvg;
(E)
Kvvwb KZK evsjv`k Kvb eemvj ev Kgj cwZv Kiv nBqvQ wK-bv:
Ze kZ _vK h, Kvvwb h ZvwiL nBZ Bnvi eemv ev Kvhvejx Avi

Kwievi AwaKvi jvf Ki, mB ZvwiL nBZ `yB ermii AwaK mgq ci hw` cmcvm
Bm~ Kiv nq, Zvnv nBj GB `dvi Dc-`dv (A), (Av) I (B) Gi weavb chvR nBe bv;
(L)
GB avivi weavb mvc, aviv 239 Gi Dc-aviv (1) G wewbw` welqvwì eYbv (hw` bv Dic
Kvb welq GB Aski weavbvejx cvavb cvBe gg GB Ask weklfve DjL Kiv nBqv
_vK) Ges D avivq wewbw` cwZe`bmg~n mwbewkZ KwiZ nBe:
Ze kZ _vK h,
(A)
Kvvwbi Kvb cmcvm msev`c wevcb AvKvi cKvk Kwievi , hw` mB

wevcbwUZ Kvvwb MVbi cv_wgK Dk DjL Kiv nq, Zvnv nBjB cmcvm
Kvvwbi Dkmg~ni evaZvg~jK DjLi h h weavb iwnqvQ Zvnv chvic
cwZcvwjZ nBqvQ ewjqv MY nBe;
(Av) aviv 239 Gi weavb Abymvi Kvb Kvvwbi msNwewai DjL _vwKj m
Kvvwbi MVb wbqYKvix ev eYbvKvix `wjj DwjwLZ nBqvQ ewjqv MY nBe|
(2) hw` Kvvwbi Kvb kqvi ev wWevi Gi Rb Ave`bKvixi Dci Ggb kZ Avivc Kiv nq h, D kZ MnYi
dj-
351
(K)
GB avivi Kvb weavb cwZcvjbi welq Qvo Ìqv nBe, ev
(L)
cmcvm wbw`fve DwjwLZ bvB GBic Kvb Pzw, `wjj ev Ab welqi bvwUk ZvnvK c`vb
Kiv nBqvQ ewjqv weePbv Kiv hvBe,
-Zvnv nBj D kZ Aea nBe|
(3) GB avivi Kvb weavb cvjb bv Kwievi Rb ev Dnv jsNb Kwievi Rb, cmcvmi `vwqZ wbqvwRZ Kvb
cwiPvjK A_ev Ab Kvb ew `vqx nBeb bv, hw`-
(K)
AcKvwkZ welqi , wZwb cgvY KwiZ cvib h, ZrmK wZwb AewnZ wQjb bv; ev
(L)
wZwb cgvb KwiZ cvib h, Kvb NUbv mK Zvnvi mrwekvmRwbZ fyji KviY D AgvbKiY ev
jsNb msMwVZ nBqvQ; ev
(M)
D AgvbKiY ev jsNb Ggb wKQy welqi msNwUZ nBqvQ h, Zvnv mK wePviKvix Av`vjZ
GBic AwfgZ cvlY Ki h, Dnv GKwU ZyQ welq ev mvweK Aev weePbv Kwiqv hywmsMZfve D
cwiPvjKK ev Ab ewK AevnwZ Ìqv hvqt
Ze kZ _vK h, D cwiPvjK ev Ab ew aviv 239 G wewbw` welqvw` mK cmcvm
Kvb weewZ Afy KwiZ e_ nIqvi `vqx nBeb bv, hw` Bnv cgvwbZ nq h, AcKvwkZ welqvwì
welq wZwb AewnZ wQjb bv|
(4) GB avivi Aaxb `vq-`vwqZ QvovI, GB AvBbi Aaxb Abvb weavb ev Ab Kvb AvBbi Aaxb Kvb ewi
`vq-`vwqZ _vwKj DnvK GB avivi Kvb wKQyB mxwgZ ev nvm Kwie bv|
381| kqvi wewi cvei Dci evav-wbla (Restriction on canvassing for sale of shares)|- (1)
evsjv`ki evwni wbMwgZ Kvb Kvvwbi kqvi g~jab Puv`v`vb ev Bnvi kqvi weqi Dk Kvb ew RbmvaviYi evox
evox ev Kvb ew wekli evoxZ cve jBqv Mj Zvnv `Yxq Aciva nBe|
(2) Kvb ew GB avivi weavb jsNb Kwiqv Kvb KvR Kwij wZwb AbwaK cuvPkZ UvKv A_` `Yxq nBeb|
382| PvRi chvR weavb (Provisions regarding charges)|- evsjv`ki evwni wbMwgZ Kvb
Kvvwbi Kvb eemvj ev Kgj evsjv`k _vwKj Ges evsjv`k Bnvi Kvb mw _vwKj ev ZrKZK AwRZ nBj,
GBic mwi Dci m mKj PvRi Ask 16 Gi weavbvejx chvR nBet
352
Ze kZ _vK h, hw` evsjv`ki evwni Kvb PvRi mw nq, A_ev Kvb mwi ARb evsjv`ki evwni mb
nq, Zvnv nBj aviv 268 (wbewZ b nBj KwZcq PvR Aea) Gi Dc-aviv (1) Gi kZvski Dc-`dv (A) Ges aviv (evwni
m PvR wbebi mgq MYbv) Gi Dc-aviv (1) Gi kZvski weavb GBic chvR nBe hb D mw, h vbB
AewZ _vKzK bv Kb, Dnv evsjv`ki evwni AewZ ewjqv MY nBe|
383| wiwmfvi wbqvMi bvwUk, BZvw` chvR weavb (Noticeofappointmentofreceiveretc)|(1) evsjv`ki evwni wbMwgZ Ze evsjv`k GKwU cwZwZ eemvj ev Kgj iwnqvQ GBic mKj Kvvwbi aviv
276 Gi weavb, cqvRbxq cwieZbmn, chvR nBe|
(2) Dc-aviv (1) DwjwLZ Kvb Kvvwb evsjv`k cwiPvwjZ Bnvi eemv ev Kvhvejxi welq, Bnvi MnxZ I ewqZ
mKj A_, q I weq, cwim` I `vq-`bv mwKZ cqvRbxq wnmve ewn, aviv 325 Gi weavb Abymvi hZUyKz chvR nq,
evsjv`k AewZ Bnvi cavb eemvj ev Kgj msiY Kwie|
384| cZviYvi ` (Punishment for fraud)|- aviv 247, 248 Ges 249 Gi weavbmg~n wbgwjwLZ
chvR nBe, h_v:-
(K)
evsjv`ki evwni wbMwgZ Kvb Kvvwb KZK cmcvm Bm~i , hb Bnv evsjv`ki Kvb
Kvvwb KZK cmcvm Bm~i Rb Ave`b KwiqvQ;
(L)
Kvb we`kx Kvvwb KZK evsjv`kx wWwcwRUix cvw^xKvi c Bm~i |
385| we`kx Kvvwbi aviv 394 Gi cqvM (Applicationofsection394toforeigncompany) |Kvb we`kx Kvvwb GB Aski weavb jsNb Kwij, D Kvvwb Ab~b GK j UvKv nBZ AbwaK wZb j UvKv ch
A_` `Yxq nBe Ges Dic jsNb AevnZ _vwKevi , jsNbi c_g w`bi ci hZw`b Dnv AevnZ _vwKe ZZw`bi
cZK w`bi Rb AbwaK cvk nvRvi UvKv AwZwi A_` `Yxq nBe Ges D Kvvwbi cZK KgKZv, whwb Dic
jsNbi Rb `vqx nBeb, wZwbI AbwaK Qq gvmi Kviv` A_ev Ab~b cuwPk nvRvi UvKv nBZ AbwaK cuvP j UvKv ch
A_` ev Dfq ` `Yxq nBeb|
Ask 25
wbeb Awdm Ges wdm&
(RegistrationOfficeandFees)
386| wbeb Awdm (Registration offices)|- (1) GB AvBb ev Z`&axb cYxZ Kvb wewai Aaxb ev viv
miKvii Dci AwcZ gZv cqvM Ges `vwqZ cvjbi Rb Ges GB AvBbi Aaxb Kvvwbmg~n wbebi Dk, miKvi
353
miKvix MRU cvcb viv, Bnvi weePbvq Dchy vb ev vbmg~n cqvRbxq msLK wbeb Kvhvjq vcb Ges Dnvì
GLwZqvi wbaviY KwiZ cvwie|
(2) GB AvBbi Aaxb Kvvwbmg~ni wbeb Ges wewea `vwqZ cvjbi Rb miKvi hic cqvRbxq weePbv Kwie
mBic msLK iwRvi, AwZwi iwRvi, RqU iwRvi, WcywU iwRvi Ges GwmmUU iwRvi wbqvM KwiZ cvwie
Ges D KgKZveì `vwqZ I KZe wewa viv wbaviY KwiZ cvwie|
(3) Dc-aviv (2) G DwjwLZ KgKZvì PvKzixi kZvejx, eZb I fvZvw` wewa viv wbavwiZ nBe|
(4) Kvvwbmg~n wbebi wbwg cqvRbxq ev Zrmsv `wjjvw` cgvYxKiYi Rb miKvi GK ev GKvwaK
mxjgvni cZ Kwievi wb`k c`vb KwiZ cvwie|
387| mv wnmve KwZcq `wjji MnYhvMZv (Admissibility of certain documents as evidence)|cPwjZ Ab Kvb AvBb hvnv wKQzB _vKzK bv Kb, Kvb Kvvwb KZK iwRvii wbKU KvMR ev BjK&UwbK gvag
`vwLjKZ Kvb wiUvY ev `wjj A_ev BjKUwbK WvUv iR wWfvBm msiwZ ev KwDUvii gvag cvVhvM Kvb `wjj
nBZ iwRvi KZK cybtDrcvw`Z ev D~Z Kvb `wjj iwRvi ev miKvi KZK gZvcv Ab Kvb KgKZv KZK wbavwiZ
cwZZ cZvwqZ nBj, GB AvBb ev Z`&axb cYxZ Kvb wewai Dk c~iYK, D `wjj cgvwYZ `wjj wnmve MY nBe
Ges h Kvb Kvhavivq webv cgvY Bnv Mnbxq nBe Ges mv wnmve g~j `wjj Dcvcbi cqvRb nBe bv|
388| BjKUwbK cwZZ Ave`bc c~iY, `wjjvw` cwi`kb, BZvwì weavb (Provisions relating to
filingofapplications,documents,inspection,etc.,inelectronicform)|- (1) GB AvBb wfbic hvnv wKQzB _vKzK bv
Kb, Ges Z_ I hvMvhvM chwy AvBb, 2006 (InformationandCommunicationTechnologyAct,2006) Gi aviv 6
G DwjwLZ weavbi nvwb bv NUvBqv, miKvi h ZvwiL Dchy weePbv Kwie mB ZvwiL nBZ KvhKiZv c`vb Kwiqv wbgic
welq wewa cYqb KwiZ cvwie, h_vt-
(K)
GB AvBb ev Z`&axb cYxZ wewai Aaxb c~iYhvM ev `vwLjhvM cqvRbxq Ave`bc, ejv mxU,
cmcvm, wiUvY, NvlYvc, msNmviK, msNwewa, PvRmg~ni weeiY ev Ab Kvb `wjj ev weeiY,
wbavwiZ cwZZ BjKUwbK gvag `vwLj Ges cgvYxKiY Kiv hvBe;
(L)
GB AvBbi Aaxb Rvix ev ciYhvM cqvRbxq `wjjvw`, bvwUk, hvMvhvM, AvgvYc ev aviYv
wbavwiZ cwZZ BjKUwbK gvag `vwLj Ges cgvYxKiY Kiv hvBe;
(M)
GB AvBb ev Z`&axb cYxZ wewai Aaxb `vwLjKZ cqvRbxq Ave`bc, evjv mxU, cmcvm,
wiUvY, NvlYvc, msNmviK, msNwewa, iwRvi, PvRmg~ni weeiY ev Ab Kvb `wjj ev weeiY,
iwRvi KZK wbavwiZ cwZZ BjKUwbK gvag iYveY Ges gZ, wbeb ev
cgvYxKiY Kiv hvBe;
354
(N)
GB AvBb ev Z`&axb cYxZ wewai Aaxb cwi`kbhvM Ges BjKUwbK gvag msiwZ Kvb
msNmviK, msNwewa, iwRvi, m~Pxc, evjv mxU, wiUvY ev Ab Kvb weeiYx ev `wjj, Kvb ew
KZK wbavwiZ cwZZ BjKUwbK gvag cwi`kb Kiv hvBe;
(O)
GB AvBb ev Z`&axb cYxZ wewai Aaxb c`q Kvb wdm, PvR A_ev Abvb A_ wbavwiZ cwZZ
BjwbK gvag cwikva Kiv hvBe;
(P)
iwRvi wbavwiZ cwZZ BjwbK gvag, GB AvBb ev Z`&axb cYxZ wewai Aaxb Kvb wbewZ
Kvhvjqi cwieZb, msNmviK ev msNwewai cwieZb, cmcvm, wbMwgZKiY mb` Bmy, `wjjvw`
wbeb, cqvRbxq mwUwdKU Bm~KiY, bvwUk ev hvMvhvMi iKWKiY wjwce Kwie A_ev GB
AvBb ev Z`&axb cYxZ wewai Aaxb gZv cqvM, `vwqZ cvjb I Kvh mv`b Kwie A_ev GB
AvBbi Aaxb wbavwiZ Ab Kvb Kvh mv`b, cvjb ev cqvM Kwie|
evLv- m`n `~ixKiYv_ GZviv my Kiv nBZQ h, GB avivi Aaxb cYxZe wewaZ Rwigvbv Avivc, Avw_K
`, ev Pvwn`v ev wdm cwikvaKiY A_ev GB AvBbi Kvb weavb jsNb Ges Zvnvi Rb ` Avivc msv Kvb weavb _vwKZ
cvwie bv|
(2) GB AvBbi Aaxb Kvb Kvvwbi Kvb Awdm iwRkbi Rb iwZ Kvb `wjjvw` ev `wjjvwì Askwekl
hvnv wekvmhvM Kwc wnmve iwRvi KZK cZvwqZ (hvnvi Awdwmqvj Aevb cgvbi cqvRb bq) h Kvb AvBbMZ
Kvhavivi g~j Kwci bvq mv wnmve Mnbxq nBe|
389| BjKUwbK KvVvgv Kej eve KvVvgvi weK ev AwZwi nBe (Electronicformtobeexclusive,
alternative or in addition to physical form)|- aviv 388 Ges 392 Gi Aaxb cvYxZe wewa viv miKvi weavb KwiZ
cvwie h, GB avivq ewYZ Dk c~iYK BjKUwbK KvVvgv Kej fZ KvVvgvi weK ev AwZwi nBe|
390| BjKUwbK KvVvgvi gvag g~j mshvRb mev welqK weavb (Provisionofvalueaddedservices
throughelectronicform)|- miKvi wbavwiZ cwZZ BjKUwbK KvVvgvi gvag g~j mshvRb mev c`vb Ges Dnvi wd
avh KwiZ cvwie|
391| Z_ I hvMvhvM chyw AvBb, 2006 Gi weavbvejxi cqvM (Application of provisions of

Information and Communication Technology Act, 2006)|- BjKUwbK iKW wKfve bw_fy KwiZ nBe, Dnvi
AvKvi I cwZmn BjKUwbK iKW msv Z_ I hvMvhvM chyw AvBb, 2006 Gi weavbvejx, GB AvBbi mwnZ
mvgmc~Y nIqv mvc, GB AvBbi wewfb avivq ewYZ BjKUwbK gvag Ave`bc, `wjjvw`, BZvw` c~iY msv weavbi
chvR nBe|
392| iwRvii wbKU iwZ `wjjvw` cwi`kb, c`kb I mv (Inspection,productionandevidenceof

documentskeptbyRegistrar)|- (1) GB AvBbi Abvb weavb hvnv wKQzB _vKzK bv Kb, Kvb ew-
355
(K)
wbavwiZ wdm c`vb mvc, GB AvBbi Aaxb cYxZ wewa Abymvi iwRvii wbKU iwZ, GB
AvBbi weavb Abymvi wbewZ I bw_fy A_ev Pvwn`v Abyhvqx welqwUi iKWKZ A_ev iKW
Kwievi Rb gZvcv A_ev GB AvBb Abyhvqx wbewZ, Kvb `wjj BjKUwbK cwZZ cwi`kb
KwiZ cvwieb;
(L)
wbavwiZ wdm c`vb mvc Kvb Kvvwbi iwRvi KZK cZvwqZ wbMgeZvi mbì Abywjwc
ev Ab Kvb `wjji ev Dnvi Askwekli Abywjwc ev DZvsk PvwnZ cvwie:
Ze kZ _vK h, Dc-aviv (1) G ewYZ AwaKvi wbgic cqvMhvM nBe, h_v:-
(K)
aviv 239 Gi weavb Abymvi iwRvi eivei cmcvmmn `vwLjZe `wjjvwì , Kej
cmcvm cKvwkZ nBevi P w`bi ga Ges Abvb mgq Kej miKvii AbygwZ mvc; Ges
(L)
aviv 239 Gi Dc-aviv (1) Gi `dv (L) Gi weavb Abymvi `vwLjZe `wjjvwì , Kej
cmcvm Gi P w`bi ga Ges Abvb mgq Kej miKvii AbygwZ mvc|
393| bw_fywKiYi wdm (Feesforfilingetc)|- (1) Kvb `wjj `vwLj, bw_fyKiY, wbeb ev iKW Kwievi
A_ev Kvb Z_ ev NUbv GB AvBbi Aaxb wbebi cqvRb nBj Dnv wbavwiZ wd c`vb mvc mswk weavb DwjwLZ
mgqmxgvi ga `vwLj, bw_fy, wbeb ev iKW KwiZ nBe:
Ze kZ _vK h, Kvb `wjj, NUbv ev Z_ `vwLj, bw_fy, wbeb ev iKW, mswk weavb DwjwLZ mgqmxgv
AwZv nBevi ci, Dic `vwLj, bw_fy, wbeb ev iKW Kwievi Rb avh ZvwiLi ci nBZ `yBkZ mi w`bi ga,
wbavwiZ wd c`vb mvc, gZ, `vwLj, bw_fy, wbeb ev iKW Kiv hvBe:
AviI kZ _vK h, Dcwi-D kZvsk DwjwLZ mgqmxgv AwZv nBevi ci wbavwiZ I AwZwi wd c`vb mvc,
Dic h Kvb `wjj, NUbv ev Z_, GB AvBbi Aaxb Kvb AvBbvbyM Kvh ev `vq-`vwqZi eZq bv NUvBqv, `vwLj, bw_fy,
wbeb ev iKW Kiv hvBe|
(2) Kvb Kvvwb Dc-aviv (1) Gi Aaxb Dnvi kZvsk DwjwLZ mgqmxgvi ga, AwZwi wdmn, Kvb `wjj, NUbv
ev Z_ `vwLj, bw_fyw, wbeb ev iKW KwiZ e_ ev Ljvwc nBj, D Kvvwb Ges Dic e_Zv ev Ljvwci Rb `vqx
D Kvvwbi mswk KgKZv, c`q wd I AwZwi wd c`vbi `vqeZvi eZq bv NUvBqv, mswk e_Zv ev Ljvcx welqK
GB AvBbi Aaxb c`q Rwigvbv ev `cv nBeb|
Ask 26
356
wewea
(Miscellaneous)
394| cZviYvi Rb ` (Punishmentforfraud)|- GB AvBb ev eZgvb cPwjZ Ab Kvb AvBbi

Aaxb Kvb FY cwikvamn Kvb `vqK zY bv Kwiqv, Kvb ew cZviYvi `vq `vlx mve nBj, wZwb Ab~b 06
(Qq) gvm nBZ Ab~a 10 (`k) ermii Kviv` Ges Z`&mn Ab~b cZviYvi mwnZ RwoZ A_i mgcwigvY nBZ
Ab~a D A_i 03 (wZb)b cwigvY A_` `Yxq nBebt
Ze kZ _vK h, cZviYvi mwnZ Rb^v_ RwoZ _vwKj, Kvivì gqv` Ab~b 03 (wZb) ermi nBe|
cZviYv A_, Kvb Kvvwb ev wbMwgZ msvi , Kvb Aea jvf ev Aea wZ
_vKzK ev bv _vKzK, Kvb Abvh myweav jvf, ev Kvvwb ev Bnvi kqvinvvi ev
cvIbv`vi ev Ab Kvb ewi ^v_K wZ Kwievi Dk cZviYv Kwievi Awfcvq
hKvb ew ev gb mwZi viv Ab Kvb ew KZK h Kvb cKvi cì
Aceenvi ev Kvb KvR Kiv ev weiZ _vKv ev Kvb Z_ Mvcb Kiv Afy nBe;
(L)
Aea jvf (wrongful gain) A_ eAvBbxfve GBic mw jvf Kiv, h

mwZ jvfKvix ewi Kvb AvBbvbyM AwaKvi bB;
(M)
Aea wZ (wrongful loss) A_ AvBbvbyM AwaKvi iwnqvQ Ggb ewi mw

eAvBbxfve wZ nIqv|
395| wg_v weewZ `vbi Rb ` (Punishmentforfalsestatement)|- GB AvBb wfbic weavb bv

_vwKj, hw` Kvb ew GB AvBb ev Zàxb cYxZ Kvb wewai Kvb weavbi cqvRb gvZveK ev Dnvi Aaxb ev
Dnvi Dk c~iYK ZjeKZ ev `vwLjKZ Kvb wiUvY, cwZe`b, mvwUwdKU, Avw_K weewZ, cmcvm, weeiYx ev
Ab Kvb `wjj(K)
Zvnvi vZmvi Kvb iZc~Y welq Kvb wg_v Z_ ev weewZ c`vb Kib, ev
(L)
Zvnvi vZmvi Kvb iZc~Y welq Kvb Z_ ev weewZ c`vb bv Kib,

357
396| wg_v mv c`vbi Rb ` (Punishmentforfalseevidence)|- GB AvBb wfbic weavb bv

_vwKj, hw` Kvb ew BQvKZfve(K)
GB AvBbi Aaxb Abygvw`Z Kvb cixvq c` kc_ ev AvbyvwbK `pvwZ; ev
(L)
GB AvBbi Aaxb Kvb Kvvwbi Aejyw Kvj ev m ev GB AvBbi Aaxb D~Z Kvb
ev m c` Kvb njdbvgv, Revbew` ev AvbyvwbK `pvwZ (solemnaffirmation),
-wg_v mv c`vb Kib, Zvnv nBj wZwb AbwaK 07 (mvZ) ermii Kviv` Ges AbwaK 10
(`k) j UvKv A_` `Yxq nBeb|
397| mywbw` ì DjL Kiv nqwb Ggb welqi ` (Punishment where no specific
penalty or punishment is provided)|- hw` Kvb Kvvwb ev Bnvi Kvb KgKZv ev Ab Kvb ew GB
AvBb ev Z`&axb cYxZ Kvb wewai weavb, ev Z`&axb Kvb welq c`, Abygvw`Z ev gyixKZ Abygv`b, gyix,
mwZ, wbwZKiY, ^xKwZ, wb`k ev AevnwZ mvc, Kvb kZ, mxgveZv ev evav-wbla jsNb Kib Ges hw`
Bnvi KviY GB AvBbi Kv_vI ì weavb c`vb Kiv bv nq, Zvnv nBj D Kvvwb Ges e_Zvi Rb `vqx Bnvi
cZK KgKZv AbwaK 10 (`k) nvRvi UvKv A_` Ges hw` D jsNb AevnZ _vK, Zvnv nBj D jsNbi
c_g w`bi ci cwZw`bi Rb AwZwi AbwaK 01 (GK) nvRvi UvKv A_` `Yxq nBeb|
398| Acivai cybivewi ` (Punishmentincaseofrepeatedoffence)|- hw` Kvb Kvvwb

ev Bnvi Kvb KgKZv A_` ev Kviv` `bxq Kvb Aciva msNUb Kib Ges GKB Aciva hw` msNUbi 03
(wZb) ermii ga wZxq ev cieZxevi msNUb Kiv nq, Zvnv nBj D Kvvwb Ges e_Zvi Rb `vqx Bnvi
cZK KgKZv D Acivai Rb c` Kvivì AwZwi wnmve c` A_ì wb cwigvY A_` `Yxq
nBeb|
399| eAvBbxfve mw AvUwKq ivwLevi Rb ` (Punishmentforwrongfulwithholdingof

property)|- (1) hw` Kvb Kvvwbi Kvb KgKZv ev KgPvix(K)
bM` UvKvmn Kvvwbi Kvb mw eAvBbxfve `Lj ivL; ev
(L)
bM` UvKvmn Zvnvi `Ljvaxb Kvvwbi Kvb mw eAvBbxfve AvUwKq ivL ev vZmvi D
Kvvwbi msNwewaZ e ev wb`wkZ Ges GB AvBb viv Abygvw`Z Dkmg~n eZxZ Ab
Kvb Dk eenvi Ki,
358
-Zvnv nBj D Kvvwb ev Bnvi Kvb m`m ev cvIbv`vi ev c`vqKi AwfhvMi wfwZ, wZwb Ab~b 01
(GK) j UvKv nBZ AbwaK 05 (cuvP) j UvKv A_` `Yxq nBeb|
(2) Dc-aviv (1) Gi Aaxb Kvb Aciva wePviKvj Av`vjZ, ZrKZK wbavwiZ mgqi ga D KgKZv ev
KgPvixK eAvBbxfve cv ev eAvBbxfve AvUKKZ ev vZmvi AceeZ Kvb mw ev bM` UvKv ev D
mw ev bM` UvKv nBZ D~Z jvf diZ c`vb ev cZcYi Av`k c`vb KwiZ cvwie Ges Ges D Av`k
jsNbi Rb AbwaK 02 (`yB) ermi Kviv` c`vb KwiZ cvwie|
400| wjwgUW ev cvBfU wjwgwUW k AcqvMi ` (Punishment for improper use of

Limited or Private Limited)|- h cwZvbi bvg ev wkivbvgi kl kwU wjwgUW ev cvBfU
wjwgwUW, mB cwZvbi bvg ev wkivbvg hw` Kvb ew ev eweM eemv ev Ab Kvhvejx cwiPvjbv Kib,
A_P mxwgZ`vq mnKvi Dnv h_vixwZ wbMwgZ Kiv bv nq, Zvnv nBj hZw`b ch Dfve D bvg ev wkivbvg
eeZ nBe ZZw`bi cwZw`bi Rb D ew ev eweM AbwaK 500 (cuvPkZ) UvKv A_` `Yxq nBeb|
401| ì bvq-wbYq (Adjudicationofpenalties)|- (1) miKvi, miKvix MRU cKvwkZ Av`k

viv, wbavwiZ cwZZ GB AvBbi weavbvejxi Aaxb ` bvq-wbYqi Rb bvq-wbYvqK KgKZv wnmve iwRvii
c`ghv`vi wbP bn Ggb msLK KgKZv wbqvM c`vb KwiZ cvwie|
(2) miKvi, Dc-aviv (1) Gi Aaxb bvq-wbYvqK KgKZv wbqvM msv Av`k D KgKZvi GLwZqvi
mywbw` KwiZ cvwie|
(3) bvq-wbYvqK KgKZv GB AvBbi cvmwK Kvb weavbi Aaxb Kvb `vwqZ cvjb bv Kiv ev e_Zvi
welqwU DjLc~eK Kvb Kvvwb Ges e_Zvi Rb `vqx KgKZvi wei ` Avivc Kwiqv Av`k c`vb KwiZ
cvwieb|
(4) bvq-wbYvqK KgKZv Kvb ` Avivci c~e mswk Kvvwb Ges e_Zvi Rb `vqx KgKZvK
hywmsMZ bvbxi myhvM c`vb Kwieb|
(5) Dc-aviv (4) Gi Aaxb bvq-wbYvqK KgKZv KZK c` Kvb Av`k viv msz hKvb ew D
Av`ki wei iwRvii wbKU Avcxj KwiZ cvwieb|
(6) Dc-aviv (5) Gi Aaxb cwZwU Avcxj bvq-wbYvqK KgKZv KZK c` Av`ki Kwc msz ew
KZK
cvwi ZvwiL nBZ 60 (lvU) w`bi ga Ges wbavwiZ wd mn wbavwiZ dig I cwZZ `vwLj KwiZ nBe|
359
(7) iwRvi Avcxji cMYK bvbxi myhvM c`vb Kwievi ci, hic Dchy gb Kwie mBic h
Av`kwUi wei Avcxj Kiv nBqvQ D Av`kwU wbwZ, cwieZb ev evwZj KwiZ cvwie|
(8) (K) hw` Kvvwb bvq-wbYvqK KgKZv ev iwRvi KZK c` Av`ki Kwc cvBevi ZvwiL nBZ 90
(beB) w`bi ga AvivwcZ ` cwikva bv Ki, Zvnv nBj D Kvvwb Ab~b 25 (cuwPk) nvRvi UvKv nBZ
AbwaK 05 (cuvP) j UvKv A_` `Yxq nBe|
(L) hw` e_Zvi Rb `vqx Kvvwbi Kvb KgKZv Av`ki Kwc cvBevi ZvwiL nBZ 90 (beB) w`bi
ga AvivwcZ ` cwikva bv Ki, Zvnv nBj D KgKZv AbwaK 06 (Qq) gvmi Kviv` ev Ab~b 25 (cuwPk)
nvRvi UvKv nBZ AbwaK 01 (GK) j UvKv A_` ev Dfq ` `Yxq nBeb|
402| my Kvvwb (Dormantcompany)|- (1) Kvb fwel cK ev Kvb mw ev eywewK mw

aviY Kwievi Rb hw` GB AvBbi Aaxb Kvb Kvvwb MwVZ Ges wbevZ nq Ges hw` Bnvi Kvb iZc~Y wnmve
msv jb`b bv _vK, Zvnv nBj D Kvvwb ev Kvb wbwq Kvvwb my Kvvwb wnmve ghv`v cvBevi Rb
wbavwiZ cwZZ iwRvii wbKU Ave`b KwiZ cvwie|
wbwq Kvvwb (inactivecompany) ewjZ mekl `yB A_ ermii ga Kvb eemv ev

Kvhg cwiPvjbv ev Kvb iZc~Y wnmve msv jb`b Kiwb ev mekl `yB A_ ermi Kvb
Avw_K weeiYx Ges evwlK wiUvY `vwLj Kiwb Ggb KvvwbK eySvBe|
(L)
iZc~Y wnmve msv jb`b (significantaccountingtransaction) ewjZ wbwjwLZ

jb`bmg~n eZxZ hKvb jb`bK eySvBe, h_vt(A)
Kvb Kvvwb KZK iwRvii wbKU wd cwikva;
(Av)
GB AvBb ev Ab Kvb AvBbi AvekKZvmg~n c~iYi Rb Kvvwb KZK c`

cwikva;
(B)
GB AvBbi AvekKZvmg~n c~iYi Rb kqvi eUb;
(C)
Kvvwbi Kvhvjq Ges iKWmg~n msiYi Rb cwikva|
(2) iwRvi Ave`b weePbv Kwiqv Ave`bKvix KvvwbK my Kvvwbi ghv`v c`vb Kwieb Ges
wbavwiZ dig GKwU mvwUwdKU Bmy Kwieb|
(3) iwRvi wbavwiZ dig my Kvvwbi GKwU iwRvi msiY Kwieb|
360
(4) hw` Kvb Kvvwb GKvwag `yB A_ ermii Rb Kvb Avw_K weeiYx Ges evwlK wiUvY `vwLj bv
Ki Ges Dc-aviv (1) Gi Aaxb BwZga Kvb Ave`b bv Ki, Zvnv nBj iwRvi D Kvvwbi AbyK~j GKwU
bvwUk Bmy Kwieb Ges my Kvvwbi Rb msiwZ iwRvi D Kvvwbi bvg Afy Kwieb|
(5) Kvb my Kvvwbi my Aev awiqv ivwLevi Rb wbavwiZ msLK cwiPvjK _vwKZ nBe Ges
iwRvii wbKU wbavwiZ `wjjvw` `vwLj Ges wbavwiZ evwlK wd c`vb KwiZ nBe Ges D Kvvwb wbavwiZ
`wjjvw` Ges wd mn `vwLjKZ Kvb Ave`bi wfwZ Kvb mwq KvvwbZ icvwiZ nBZ cvwie|
(6) Kvb my Kvvwb GB avivi Aaxb chvR kZmg~n cwZcvjb e_ nBj iwRvi D Kvvwbi bvg
my Kvvwbi iwRvi nBZ KvwUqv wèb|
403| mij wekvm KZ KvRKg iY (Protectionofactiontakeningoodfaith)|- GB AvBb ev

Z`&axb cYxZ Kvb wewa ev Av`ki Aaxb miKvi ev miKvix Kvb KgKZv ev Ab Kvb ew KZK mij wekvm KZ
Kvb wKQyi Rb ev Kvb wKQy mv`b Kwievi D`vM MnYi Rb ev Zvnvì KZZvaxb Kvb cwZe`b, KvMR ev
Kvhaviv cKvk Kwij, Zb miKvi ev D miKvix KgKZv ev ewi wei Kvb gvgjv ev Ab Kvb AvBbMZ
Kvhaviv `vqi Kiv hvBebv|
404| KwZcq Z_ cKvk bv Kiv (Nondisclosure of information in certain cases)|eZgvb cPwjZ Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, iwRvi, miKvix Kvb KgKZv ev Ab Kvb ewK
Av`vjZ ev Kvb KZci wbKU wbwjwLZ Kvb Z_i Drm RvbvBZ eva Kiv hvBebv, h_vt(K)
aviv 306 Gi Aaxb Kvb Zì Av`k c`vb miKviK PvwjZ KwiqvQ Ggb Kvb Z_; ev
(L)
D Z` mwKZ welq iZc~Y ev cvmwK Kvb Z_|
405| miKvi KZK Bnvi gZv Ges Kvhvejx AcY (DelegationbyGovernmentofitspowers

andfunctions)|- miKvi, wewa cYqbi gZv eZxZ GB AvBbi Aaxb Bnvi hKvb gZv ev Kvhvejx, cvcb
viv, Ges D cvcb DwjwLZ kZ, mxgveZv I evav-wbla mvc, D cvcb DwjwLZ Kvb KZc ev
KgKZvi wbKU AcY KwiZ cvwiet
Ze kZ _vK h, AwMg jb`b (forwarddealing) Ges AfixY ewi jb`b (insidertrading)
mwKZ welq aviv 114 Ges 346 G ewYZ weavbvejx KvhKi Kwievi gZv ZvwjKvfy Kvvwb ev wmwKDwiwU
361
ZvwjKvfy KwiZ BQyK Ggb Kvvwbi Rb wmwKDwiwUR G GP Kwgkbi wbKU AcY KwiZ nBe Ges
Dic wmwKDwiwUR G GP Kwgkb KZK gZvcv Kvb KgKZvi Dchy GLwZqvivaxb Av`vjZ
AwfhvM `vwLji gZv _vwKe|
406| Abygv`b c`vb miKvi, iwRvi ev Av`vjZi gZv (PowersofGovernment,Registrar

or Court to accord approval)|- (1) hw` miKvi, iwRvi ev Av`vjZ KZK GB AvBbi Kvb weavbi
AvIZvq(N)
Kvb welq ev Bnvi mwKZ Kvb welq Abygv`b, gyix, mwZ, wbwZKiY ev ^xKwZ c`vb; ev
(O)
Kvb welq mK Kvb wb`k c`vb; ev
(P)
Kvb welq Kvb AevnwZ gyi,
-Gi Rb cqvRbxq ev gZvcv nq, Zvnv nBj D aviv ev GB AvBbi Ab Kvb avivq wfbic Kvb
wKQyi AbycwwZZ, miKvi ev Av`vjZ, hic Avivc Kiv Dchy gb Kwie, mBic kZ, mxgveZv I evav-wbla
mvc, Abygv`b, gyix, mwZ, wbwZKiY, ^xKwZ, wb`k ev AevnwZ c`vb, gyix ev Abygv`b KwiZ cvwie
Ges D AvivwcZ kZ, mxgveZv I evav-wbla jsNbi D Abygv`b, gyix, mwZ, wbwZKiY, ^xKwZ,
wb`k ev AevnwZ evwZj ev cZvnvi KwiZ cvwie|
(2) GB AvBb wfbic weavb bv _vwKj, GB AvBbi Kvb weavbi Aaxb miKvi ev Av`vjZi wbKU
wbwjwLZ `vwLjKZ ev `vwLj Kiv cqvRb Ggb cwZwU Ave`bi mwnZ(K)
Kvb welq ev Bnvi mwKZ Kvb welq miKvi ev Av`vjZ KZK c` Kvb Abygv`b, gyix,
mwZ, wbwZKiY ev ^xKwZ c`vbi ; ev
(L)
Kvb welq miKvi ev Av`vjZ KZK c` ev gyixKZ Kvb wb`kbv ev AevnwZ c`vbi ;
ev
(M)
Ab Kvb ,
-wbavwiZ wd c`vb KwiZ nBet

Ze kZ _vK h, wfb wfb welq ev wfb wfb kYxi Kvvwb KZK Ave`bi Rb wfb wfb wd wbaviY
Kiv hvBe|
407| wej gIKzd (Condonationofdelayetc.)|- GB AvBb hvnv wKQyB _vKzK bv Kb,362
(K)
GB AvBbi Kvb weavbi Aaxb Kvb welq miKvii wbKU `vwLj Kiv cqvRb Ggb
Kvb Ave`b wbavwiZ mgqi ga Kiv bv nBj, miKvi, wjwLZfve KviY DjLc~eK
wej gIKzd KwiZ cvwie; Ges
(L)
GB AvBbi Kvb weavbi Aaxb iwRvii wbKU `vwLj Kiv cqvRb Ggb Kvb `wjj
wbavwiZ mgqi ga `vwLj Kiv bv nBj, miKvi, wjwLZfve KviY DjLc~eK wej
gIKzd KwiZ cvwie|
408| miKvi KZK evwlK cwZe`b cYqb (AnnualReportbyGovernment)|- miKvi GB AvBbi

Aaxb MnxZ Kvhg Ges ckvmb welq GKwU mvaviY evwlK cwZe`b cZ Kwie Ges D cwZe`b cZi ermi
mgv nBevi GK ermii ga Bnv RvZxq msm` Dcvcb KwiZ nBe|
409| GB AvBbi weavbvejx nBZ KwZcq KvvwbK AevnwZ c`vbi gZv (Power to exempt
certaincompaniesfromtheprovisionsofthisAct)|- (1) miKvi, Rb^v_, cvcb viv, NvlYv KwiZ
cvwie h, GB AvBbi Kvb weavb,(K)
Kvb wbw` kYx ev kYxmg~ni Kvb Kvvwbi chvR nBebv; ev
(L)
D cvcb wbavwiZ ewZg, cwieZb Ges AwfhvRbmn Kvb wbw` kYx ev kYxmg~ni Kvb
Kvvwbi chvR nBe|
(2) Dc-aviv (1) Gi Aaxb RvixZe cvweZ cwZwU cvcbi GKwU Kwc Lmov AvKvi msmì Awaekb
PjvKvjxb mgq gvU 30 (wk) w`bi Rb, D 30 (wk) w`b gqv` GKwU Awaekb ev `yB ev ZZvwaK ci ci
Awaekb nBZ cvi, Dcvcb KwiZ nBe Ges hw` D Awaekb ev ci ci Awaekb mgv nBevi AevewnZ
c~e msm` D cvcb Abygv`b bv Ki ev cvcb Kvb cwieZbi cve Ki, Zvnv nBj D cvcb Rvix Kiv
hvBebv ev gZ, Kej msm` KZK cvweZ cwiewZZ AvKvi Rvix Kiv hvBe|
410| KwZcq AevnwZ c`vb Av`vjZi gZv (PowerofCourttograntreliefincertain

cases)|- (1) hw` Kvvwbi Kvb KgKZvi wei KZe Aenjv ev Dnv cvjb e_Zv, `vwqZ jsNb, Ab_vKiY
(misfeasance) ev wekvmfsMi AwfhvM Kvb AvBbMZ eev MnxZ nq Ges hw` gvgjvi wePviKvix Av`vjZi
wbKU cZxqgvb nq h, D KgKZv D Aenjv, e_Zv, `vwqZ jsNb, Ab_vKiY ev wekvmfsMi Rb `vqx ev `vqx
nBZ cvib, wK D welq wZwb mr I bvqvbyM AvPiY KwiqvQb Ges Zvnvi wbqvMi mwnZ mswk welqvw`mn
gvgjvi mvweK Aev weePbv Kwij Zvnvi wei AvbxZ AwfhvM nBZ ZvnvK bvqmsMZfve gvRbv Kiv hvBZ
363
cvi, Zvnv nBj D Av`vjZ Dnvi weePbv gZ ZvnvK m~Yfve ev AvswkKfve Ges Dnvi weePbvq Dchy
kZvaxb D AwfhvM RwbZ `vq-`vwqZ nBZ AevnwZ c`vb KwiZ cvwiet
Ze kZ _vK h, GB Dc-avivi Aaxb Kvb dR`vix Kvhavivi D Aenjv, e_Zv, `vwqZ jsNb,
Ab_vKiY ev wekvmfsMi mswk Kvb KgKZvK Kvb Ìqvbx `vq nBZ AevnwZ c`vbi Kvb gZv
Av`vjZi _vwKe bv|
(2) h Dc-aviv (1) G DwjwLZ Kvb KgKZvi GBic AvksKv Kwievi KviY _vK h, Kvb Aenjv,
e_Zv, `vwqZ jsNb, Ab_vKiY ev wekvmfsMi welq Zvnvi wei Kvb Kvhaviv DvwcZ nBe ev nBZ cvi,
m wZwb AevnwZi Rb nvBKvU Ave`b KwiZ cvwieb Ges nvBKvU D Ave`bi cwZ AevnwZ `vbi
welq mB GKB gZv cqvM KwiZ cvwie h gZv Dc-aviv (1) Gi Aaxb Kvb Av`vjZ Kvb KgKZvi wei
AvbxZ Aenjv, e_Zv, `vwqZ jsNb, Ab_vKiY ev wekvmfsMi AwfhvM RwbZ `vq-`vwqZ AevnwZ c`vb cqvM
KwiZ cvwiZ|
(3) Kvb Av`vjZ Dc-aviv (1) ev (2) Gi Aaxb Kvb KgKZvi AbyKj Kvb cwZKvi gyi Kwie bv, hw`
bv, D Av`vjZ iwRvi Ges Dnvi weePbvq cqvRbxq Ab Kvb ewK, hw` _vK, GB gg ZrKZK wbavwiZ
cwZZ, Kb D cwZKvi gyi Kiv nBe bv, Zvnv RvwbZ Pvwnqv bvwUk Rvix Ki|
411| wbw` msLvi AwaK msLK ew-mg^q Askx`vwi Kvievi, mwgwZ BZvw` MVb wbwl
(Prohibition on partnership/association exceeding certain number)|- (1) GB AvBbi Aaxb
Kvvwb wnmve wbewZ bv nBj, ev msm` KZK cYxZ Ab Kvb AvBbi viv ev Aaxb MwVZ bv nBj, evsKeemv cwiPvjbvi Dk wbavwiZ msLvi AwaK ew-mg^q Kvb Kvvwb, mwgwZ ev Askx`vwi Kvievi MVb Kiv
hvBe bv|
(2) GB AvBbi Aaxb Kvvwb wnmve wbewZ bv nBj, ev eZgvb cPwjZ Ab Kvb AvBbi viv ev
Aaxb MwVZ bv nBj, wbavwiZ msLvi AwaK ew-mg^q Ggb Kvb Kvvwb, mwgwZ ev Askx`vwi Kvievi MVb Kiv
hvBe bv hvnvi Dk nBZQ evsK-eemv eZxZ Ab Kvb eemv cwiPvjbv Kwiqv D Kvvwb, mwgwZ ev
Askx`vwi Kvievi ev Dnvi Kvb m`mi Rb gybvdv ARb Kiv|
(3) wbwjwLZ Dc-aviv (1) Gi weavb chvR nBe bv, h_vt(K)
Kvb wn`y Awef cwievi KZK cwiPvwjZ Kvb eemvi ; ev
(L)
wekl AvBb viv cwiPvwjZ ckvRxwe KZK MwVZ Kvb mwgwZ ev Askx`vwi Kvievii |
364
(4) Kvb mwgwZ ev Askx`vwi Kvievi Dc-aviv (1) Gi weavb jsNb Kwiqv eemv cwiPvjbv Kwij, Dnvi
cZK m`m AbwaK 01 (GK) j UvKv A_` `Yxq nBeb Ges D eemv nBZ D~Z `vq-`bvi Rb
ewMZfve `vqx _vwKeb|
412| Zdwmj cwieZb (Alteration of Schedules)|- (1) GB avivi weavbvejx mvc, miKvi,
cvcb viv, GB AvBbi h Kvb Zdwmj DwjwLZ h Kvb cweavb, wewa, Uwej, dig Ges Abvb weavb cwieZb
KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb Kvb cvcb viv Kvb Zdwmj cwieZb Kiv nBj, D cwieZb GBic
KvhKi nBe hb Dnv GB AvBb wewae nBqvQ Ges D cvcb wfb wKQy wb`k bv _vwKj, D cwieZb cvcb
cKvki ZvwiL nBZ KvhKi nBet
Ze kZ _vK h, Zdwmj 1 (kqvi viv mxwgZ`vq Kvb Kvvwbi msNwewa) Gi Uwej P-Z KZ Kvb
cwieZb D cwieZbi c~e wbewZ Kvb Kvvwbi chvR nBe bv|
(3) Dc-aviv (1) Gi Aaxb miKvi KZK KZ cwZwU cwieZb, hZ kxN me, msmì Awaekb PjvKvjxb
mgq gvU 30 (wk) w`bi Rb, D 30 (wk) w`b gqv` GKwU Awaekb ev `yB ev ZZvwaK ci ci Awaekb
nBZ cvi, Dcvcb KwiZ nBe Ges hw` D Awaekb ev ci ci Awaekb mgv nBevi AevewnZ c~e msm`
D cwieZb Kvb cwieZb KwiZ GKgZ nq ev GB gg GKgZ nq h, D cwieZb Kiv DwPZ nqwb, Zvnv nBj
D cwieZb, gZ, Kej Dic cwiewZZ AvKvi KvhKi nBe ev AKvhKi nBet
Ze kZ _vK h, msm` KZK Dic cwieZb ev AKvhKiZv, Zdwmji D cwieZb Abymvi BwZc~e
KZ Kvb wKQyi eaZvK zY Kwie bv|
413| wewa cYqb mycxg KvUi gZv (Power of Supreme Court to make rules)|- (1) GB
AvBb Ges Ìqvbx Kvhwewa, 1908 Gi weavbvejxi mwnZ msMwZ ivwLqv mycxg KvU, mgq mgq, wbewYZ welq wewa
cYqb KwiZ cvwie, h_vt(K)
nvBKvU wefvM ev Dnvi Aatb Kvb Av`vjZ Kvvwbi Aejywi welq AbymiYxq cwZ;
(L)
Kvvwbi m`mMY ev cvIbv`viMY KZK ^QvKZ Aejywi Rb GB AvBbi Ask 28 Gi ZZxq

Aavq Gi weavb Abymvi cqvRb nBj cvIbv`vi I m`mMYi mfv Abyvb;
(M)
Kvvwbi kqvi g~jab nvm Ges Dnvi cybtwefvRb welq GB AvBbi weavbvejx evevqb;
365
(N)
GB AvBbi Aaxb Av`vjZi wbKU mKj cKvi Ave`b ckKiY|
(2) h mKj welq GB AvBbi Kvb weavb Abymvi Kvb wKQy wbavwiZ nIqv cqvRb m mKj welq mycxg
KvU wewa cYqb Kwie|
(3) Dc-aviv (1) I (2) Z c` gZvi mvgwMKZvK zY bv Kwiqv, mycxg KvU wbwjwLZ welq mK
Av`vjZi Dci AwcZ I AvivwcZ mKj A_ev h Kvb gZv I KZe miKvix wjKzBWUii viv cqvM I cvjbi
welq wewa cYqb KwiZ cvwie, Ze wjKzBWUi KZK D gZv cqvM ev `vwqZ cvjb me`v Av`vjZi wbqY
mvc nBe, h_vt(K)
cvIbv`vi I c`vqKMYi Awfcvq mK vZ nIqvi j mfv Abyvb I cwiPvjbv;
(L)
cqvRbeva c`vqKMYi ZvwjKv cYqb I P~ov Kiv Ges m`mì iwRvi mskvab Ges
Kvvwbi m` msMn I cqvM;
(M)
Kvvwbi mw I bw_c wjKzBWUii wbKU AcYi wb`k;
(N)
kqvi g~j ev Abwea A_ Zje;
(O)
cvIbv I `vex-`vIqv cgvYi Rb mgq wbaviYt
Ze kZ _vK h, GBic cYxZ wewaZ h weavbB Kiv nDK bv Kb, miKvix wjKzBWUi Av`vjZi wekl
AbygwZ eZxZ m`mì iwRvi mskvab Ges kqvi g~j ev Abwea A_ Zje Kwie bv|
414| Amyweav `~ixKiYv_ wewa cYqb miKvii gZv (Power of the Government to make
Rulestoremovedifficulties)|- (1) GB AvBbi Dk c~iYK, miKvi, miKvix MRU cvcb viv, wewa
cYqb KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb c` gZvi mvgwMKZvK zY bv Kwiqv, GB AvBb Abyhvqx h mKj welq
Kvb wKQy wbavwiZ nIqv cqvRb ev wbavwiZ nBZ cvi ev wewa viv weavb KwiZ nBe ev Kiv hvBZ cvi, mB
mKj ev h Kvb welq miKvi wewa cYqb KwiZ cvwie|
(3) Dc-aviv (1) Gi Aaxb cYxZ Kvb wewa viv GB gg weavb Kiv hvBe h, D wewai Kvb weavb jsNb
Kwij AbwaK 5 (cuvP) nvRvi UvKv A_` Ges hw` D jsNb AevnZ _vK, Zvnv nBj D jsNbi c_g w`bi
ci cwZw`bi Rb AwZwi AbwaK 500 (cuvPkZ) UvKv A_` `Yxq nBeb|
366
415| Amyweav `~ixKiY (Removalofdifficulties)|- (1) GB AvBbi weavbvejx KvhKi Kwievi

Kvb Amyweav `Lv w`j, miKvi Dic Amyweav `~ixKiYv_, GB AvBbi Abvb weavbi mwnZ mvgm ivwLqv,
miKvix MRU cKvwkZ Av`k viv, cqvRbxq h Kvb weavb cYqb KwiZ cvwiet
Ze kZ _vK h, GB AvBb KvhKi nBevi ZvwiL nBZ 03 (wZb) ermi gqv` DxY nBevi ci DwjwLZ
Kvb Av`k cYqb Kiv hvBe bv|
(2) Dc-aviv (1) Gi Aaxb cYxZ cwZwU Av`k cYqbi ci, hZ kxN me, RvZxq msm` Dcvcb KwiZ
nBe|
(3) dR`vix Kvhwewa, 1898 G hvnv wKQyB _vKzK bv Kb, aviv 306 Gi Dc-aviv (6) G DwjwLZ Aciva
eZxZ, GB AvBbi Aaxb cZK Aciva dR`vix KvhwewaZ DwjwLZ A_ A-AvgjhvM nBe|
(4) iwRvi, Kvvwbi kqvinvvi ev miKvi KZK GZ`yk gZvcv Kvb ewi wjwLZ AwfhvM
eZxZ Kvb Av`vjZ GB AvBbi Aaxb Kvb Aciva Avgj MnY Kwie bvt
Ze kZ _vK h, wmwKDwiwUR G GP Kwgkb KZK gZvcv Kvb ewi wjwLZ AwfhvMi wfwZ
Av`vjZ wmwKDwiwU Bmy I vbvi Ges jfvsk Acwikva msv Aciva Avgj MnY KwiZ cvwiet
Ze Aviv kZ _vK h, GB Dc-avivi Kvb wKQyB, Kvb Kvvwb ev Bnvi Kvb KgKZv KZK cwiPvwjZ
Kvb gvgjvi chvR nBe bv|
(5) dR`vix Kvhwewa, 1898 G hvnv wKQyB _vKzK bv Kb, h Dc-aviv (3) Gi Aaxb AwfhvMKvix
iwRvi ev miKvi KZK gZvcv Kvb ew nb, m mswk Acivai wePvi Abyvbi Rb mswk Av`vjZ
iwRvi ev D ewi ewMZ DcwwZi cqvRb nBebv, hw` bv ZvnvK ewMZfve DcwZ nIqvi Rb D
Av`vjZ wb`k `q|
(6) Kvb Kvvwbi wjKzBWUi KZK Kvvwbi Aejyw msv GB AvBbi Aavq 27 Ges Ab Kvb
weavb DwjwLZ Kvb welq msNwUZ Kvb Acivai AwfhvM MnxZ Kvb c`ci Dc-aviv (4) Gi weavb
chvR nBe bv|
evLv|- Dc-aviv (4) G DwjwLZ A_ Kvb Kvvwbi wjKzBWUi D Kvvwbi Kvb KgKZv ewjqv MY
nBe bv|
416| AvcvlhvM Aciva (Compoundable Offences)|- (1) dR`vix Kvhwewa, 1898 G hvnv
wKQyB _vKzK bv Kb, Kej A_` `Yxq GB AvBbi Aaxb Kvb Aciva, hvnv Kvb Kvvwb ev Bnvi Kvb
367
KgKZv KZK msNwUZ nBqvQ, hKvb gvgjv `vqi Kwievi c~e ev ci, hvnvB nDK bv Kb, wbwjwLZ ewMY
KZK Avcvl wbw Kiv hvBe, h_vt(K)
iwRvi; ev
(L)
h D Acivai Rb AvivwcZ A_ì mevP cwigvY 05 (cuvP) j UvKv AwZg Ki

bv, m miKvi KZK gZvcv Kvb KgKZv, Kvb cwikva ev FYi Kvvwb KZK
ev gZ, iwRvi ev gZ, miKvi KZK gZvcv Kvb KgKZv KZK
wbavwiZ cwigvY
A_i miKvix Kvb KgKZvt
Ze kZ _vK h, DwjwLZ wbavwiZ cwigvY A_, Kvb AvcvlKZ Acivai Rb
AvivwcZ A_ì mevP mxgv AwZg Kwie bvt
Aviv kZ _vK h, GB Dc-avivi Aaxb Kvb Acivai welq Avcvl-gxgvsmvi Rb
cqvRbxq cwikvwaZ ev RgvKZ A_i cwigvY wbaviYi , aviv 393 Gi Dc-aviv (2) Gi
Aaxb AwZwi wd wnmve cwikvwaZ Kvb A_, hw` _vK, wnmve MnY KwiZ nBet
Aviv kZ _vK h, GB AvBbi Aaxb Kvb Kvvwbi wei Kvb Z` Avi nBj ev
cwqvaxb _vwKj, D Kvvwb ev Bnvi KgKZv KZK GB Dc-avivi Afy Kvb Acivai
Avcvl-gxgvsmv Kiv hvBe bv|
(2) Dc-aviv (1) Gi Kvb wKQyB, Kvb Kvvwb ev Bnvi Kvb KgKZv KZK msNwUZ Kvb Aciva, hvnv
GB avivi Aaxb Avcvl-gxgvsmv Kiv nBqvQ, msNUbi ZvwiL nBZ 03 (wZb) ermii ga D Kvvwb ev D
KgKZv KZK msNwUZ D GKB Acivai chvR nBe bv|
evLv|- GB avivi Dk c~iYK, c~e Kvb Acivai Avcvl-gxgvsmv nBqv _vwKj, D Avcvlgxgvsmvi ZvwiL nBZ 03 (wZb) ermii gqv`Kvj AwZv nBevi ci, Kvb wZxq ev cieZx Aciva msNwUZ
nBj, Bnv GKwU c_g Aciva wnmve MY nBe|
(3) (K) Kvb Acivai welq Avcvl-gxgvsmvi Rb cwZwU Ave`b iwRvii wbKU `vwLj KwiZ nBe
Ges iwRvi, D Ave`bi Dci Zvnvi ge DjL Kwiqv Bnv gZ, `vqiv Av`vjZ ev miKvi KZK
gZvcv Kvb KgKZvi wbKU AMMvgx Kwieb|
(L) h GB avivi Aaxb Kvb Acivai Avcvl-gxgvsmv Kiv nq, m Kvb gvgjv `vqi Kwievi
c~e ev ci hvnvB nDK bv Kb, D welq GKwU aviYv, D Aciva Avcvl-gxgvsmvi ZvwiL nBZ 07 (mvZ) w`bi
ga Kvvwb iwRvii wbKU c`vb Kwie|
368
(M) h Kvb gvgjv `vqi Kwievi c~e Kvb Acivai Avcvl-gxgvsmv Kiv nq, m iwRvi ev
Kvvwbi Kvb kqvinvvi ev miKvi KZK gZvcv Kvb KgKZv KZK
Dic AvcvlKZ Acivai mwnZ
mwKZ Acivaxi wei D Aciva mwKZ Kvb gvgjv `vqi Kiv hvBe bv|
(N) h Kvb gvgjv `vqi Kwievi ci Kvb Acivai Avcvl-gxgvsmv Kiv nq, m D
Avcvli welqwU iwRvi KZK wjwLZfve h Av`vjZ D gvgjv cwqvaxb iwnqvQ, mB Av`vjZi gbvhvM
AvwbZ nBe Ges D Avcivai Avcvl msv bvwUk c`vbi wfwZ h Kvvwb ev Bnvi KgKZvi D
Acivai Avcvl-gxgvsmv Kiv nBqvQ Zvnviv gvgjv nBZ AevnwZ cvBe|
(4) `vqiv Av`vjZ ev gZ, miKvi KZK gZvcv Kvb KgKZv, Dchy gb Kwij, GB AvBbi
Kvb weavb Abymvi Kvb Kvvwb ev Bnvi KgKZv KZK
cqvRbxq wiUvY, wnmve ev Abvb `wjj iwRvii wbKU
`vwLj ev bw_fy Kiv ev nvi ev ciYi e_Zvi Rb msNwUZ Kvb Acivai Avcvl-gxgvsmvi Rb KZ
Kvb cve weePbvKvj, D Kvvwbi Kvb KgKZv ev Abvb KgPvixK, Av`k viv, D Av`k DwjwLZ
wbavwiZ mgqi ga, D wiUvY, wnmve ev Abvb `wjj aviv 393 Gi Aaxb cqvRbxq wd Ges AwZwi wd c`vb
Kwiqv, `vwLj ev bw_fy Kwievi Rb wb`k c`vb KwiZ cvwie|
(5) hw` Kvvwbi Kvb KgKZv ev KgPvix Dc-aviv (4) Gi Aaxb `vqiv Av`vjZ ev miKvi KZK
gZvcv Kvb KgKZv KZK c` Kvb Av`k cwZcvjb e_ nb, Zvnv nBj wZwb AbwaK 06 (Qq) gvm Kviv`
ev AbwaK 01 (GK) j UvKv A_` ev Dfq ` `Yxq nBeb|
(6) dR`vix Kvhwewa, 1898 G hvnv wKQyB _vKzK bv Kb,(K)
GB AvBbi Aaxb Kviv` ev A_` ev Dfq ` `Yxq Kvb Aciva, mycxg KvU KZK
GZ`yk cYxZ Kvb wewaZ ewYZ cwZ Abymvi nvBKvU wefvMi Abygv`b mvc
AvcvlhvM nBe;
(L)
GB AvBbi Aaxb Kej Kviv` ev A_`mn Kviv` `Yxq Kvb Aciva AvcvlhvM nBe
bv|
(7) GB avivi weavbvejxi Aaxb Ges Abyhvqx eZxZ GB avivq DwjwLZ Kvb Acivai Avcvl-gxgvsmv Kiv
hvBe bv|
417| gaZv Ges gxgvsmv cvbj (MediationandConciliationPanel)|- (1) GB AvBbi Aaxb

miKvi ev Av`vjZi wbKU Kvb Kvhg wePvivaxb _vKvKvj cMYi ga gaZvi Rb miKvi, wbavwiZ msLK
Ges hvMZv mb wekli mg^q gaZv Ges gxgvsmv cvbj bvg GKwU wekli cvbj MVb Kwie|
369
(2) miKvi ev Av`vjZi wbKU Kvb Kvhg wePvivaxb _vKvKvjxb h Kvb mgq D Kvhgi Kvb c,
D Kvhgi Askfy Kvb welq gaZv Ges gxgvsmv cvbji wbKU ciYi Rb wbavwiZ wdmn wbavwiZ
cwZZ miKvi ev gZ, Av`vjZi wbKU Ave`b KwiZ cvwie|
(3) miKvi ev Av`vjZ ^-D`vM Dnvi wbKU wePvivaxb Kvb Kvhgi Afy Kvb welq Avcvlgxgvsmvi Rb gaZv Ges gxgvsmv cvbj nBZ Av`vjZ ev gZ, miKvii, weePbv gZ Dchy msLK
wekli wbKU ciY Kwie|
(4) gaZv Ges gxgvsmv cvbji weklMYi wd Ges Abvb kZvejx wewa viv wbavwiZ nBe|
(5) gaZv Ges gxgvsmv cvbj wbavwiZ cwZ AbymiY Kwie Ges Bnvi wbKU cwiZ Kvb welq,
ciYi ZvwiL nBZ 03 (wZb) gvmi ga wbw Kwie Ges Bnvi mycvwik miKvi ev gZ, `vqiv Av`vjZi
wbKU AMMvgx Kwieb|
(6) gaZv Ges gxgvsmv cvbji Kvb mycvwik viv msz c miKvi ev gZ, Av`vjZi wbKU
Avcw `vwLj KwiZ cvwie|
418| cwmwKDUi wbqvM (AppointmentofProsecutors)|- dR`vix Kvhwewa, 1898 G hvnv wKQyB

_vKzK bv Kb, GB AvBbi Aaxb D~Z Kvb gvgjv cwiPvjbvi Rb miKvi Kvvwb cwmwKDUi wnmve mvaviYfve,
ev Kvb gvgjvi Rb, ev Kvb gvgjvq, ev Kvb vbxq GjvKvi Kvb wekl kYxi gvgjvi Rb GK ev GKvwaK
ewK wbqvM c`vb KwiZ cvwie|
419| miKvi KZK Avcxj (Appeal by Government)|- dR`vix Kvhwewa, 1898 G hvnv wKQyB
_vKzK bv Kb, miKvi GB AvBbi Aaxb D~Z Kvb gvgjvq Kvb Av`vjZ KZK c` Kvb Lvjvmi Av`ki
wei Avcxj Kwievi Rb Kvb Kvvwb cwmwKDUiK wb`k ev Ab Kvb ewK bvg ev c`vwaKvi ej gZv
c`vb KwiZ cvwie Ges D cwmwKDUi ev ew KZK `vqiKZ Kvb Avcxj, Avcxj Av`vjZ eafve `vwLj
nBqvQ ewjqv weewPZ nBe|
420| dR`vix Kvhwewai cqvM (Application of Code of Criminal Procedure)|- `vqiv

Av`vjZ hywmsMZ KviY eZxZ AwfhvMi Rb wZc~iYi dR`vix Kvhwewa, 1898 Gi aviv 250 Gi
weavb cqvRbxq cwieZbmn chvR nBe|
370
421| Av`vjZ KZK A_` j A_i eUb (Distribution of payments received by Court
fromimpositionoffines)|- GB AvBbi Aaxb A_` AvivcKvix Kvb Av`vjZ GB gg wb`k c`vb KwiZ
cvwie h, D A_` j A_i m~Y ev Bnvi Kvb Ask mswk Kvhavivi LiP cwikvai Rb A_ev h ew
KZK c` Z_i wfwZ D Kvhaviv iRy Kiv nBqvQ ZvnvK cyivi wnmve Ìqvi Rb eq Kiv nDK|
Ask 27
Aejyw
(WindingUp)
Aavq 1
Aejywi cwZ
(ModesofWindingUp)
422| Aejywi cwZ (Modes of Winding Up)|- (1) wbwjwLZ cwZZ Kvb Kvvwbi Aejyw
nBZ cvi, h_vt(K)
Av`vjZ KZK; ev
(L)
^QvKZfve|
(2) Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, Dc-aviv (1) G DwjwLZ h Kvb cwZZ Kvb Kvvwbi
Aejywi , GB AvBb DwjwLZ Aejyw mwKZ weavbvejx chvR nBe|
Aavq 2
Av`vjZ KZK Aejyw
(WindingupbytheCour)
371
423| Av`vjZ KZK Kvvwbi AejywhvM cwiwwZ (Circumstances in which company may
be wound up by Court)|- (1) aviv 424 Gi Aaxb Kvb Ave`bi wfwZ Kvb Kvvwb Av`vjZ KZK
Aejyw nBZ cvi, hw`(K)
Kvvwb Dnvi FY cwikva KwiZ Amg_ nq;
(L)
KvvwbwU wekl wmv MnY Ki h, Dnvi Aejyw Av`vjZ KZK NUvbv nBe;
(M)
iwRvi ev GB AvBbi Aaxb miKvi KZK, cvcb viv, gZvcv Ab Kvb ew KZK
`vwLjKZ Ave`bi cwZ Av`vjZ GBic AwfgZ cvlY Ki h, Kvvwb mwKZ welqvw`
cZviYvg~jKfve cwiPvjbv Kiv nBqvQ ev Kvvwb cZviYv Ges eAvBbx Dk MwVZ nBqvQ
ev Kvvwb mwKZ welqvwì webvm ev eevcbvi mwnZ mswk ew D welqvwì
cZviYv, Ab_vKiY ev Am`vPviYi `vq `vlx Ges Kvvwbi Aejyw NUvbv mwVK;
(N)
Kvvwb c~eeZx GKvwag 05 (cuvP) A_ ermii Rb Bnvi Avw_K weeiYx ev evwlK wiUvY
`vwLj KwiZ e_ nq;
(O)
Av`vjZ GBic AwfgZ cvlY Ki h, Kvvwbi Aejyw NUvbv mwVK I bvqmsMZ|
(2) Kvb Kvvwb Dnvi FY cwikva KwiZ Amg_ ewjqv MY nBe, hw`(K)
Kvvwbi wbKU Kvb cvIbv`vii, ^Zv cYi gvag ev Ab Kvbfve, 01 (GK) j UvKvi
ekx cvIbv _vK Ges Zvnv cwikvahvM nIqvi ci D cvIbv A_ cwikvai Rb wZwb
wbR ^vi wjwLZ GKwU `vexbvgv Kvvwbi wbewZ Kvhvjqi wVKvbvq iwRvW WvKhvM
ev Ab cKvi ck Kib Ges Kvvwb D `vexbvgv cvwi 21 (GKzk) w`bi ga D A_
cwikva KwiZ e_ nq ev cvIbv`vii mw gvZveK D FYi RvgvbZ w`Z ev Dnvi
Rb wewnZ eev MnY KiZ e_ nq; ev
(L)
h Kvb Av`vjZ nBZ cvIbv`vii c Kvb wWw ev Av`k Rvwii ci hw` D wWw ev
Av`k m~Yfve ev AvswkKfve KvhKi ev Z`yk cqvRbxq Kvhg MnY bv Kwiqv D
Kvvwb HwjK diZ cvVvq ev
(M)
Av`vjZi mw gvZveK hw` cgvwYZ nq h, Kvvwb Dnvi FY cwikva KwiZ Amg_

nBqv cwoqvQ, Zvnv nBj Kvvwb cKZcB Amg_ wKbv Zvnv wbicYi j Av`vjZ
Kvvwbi NUbvmvc I mve `vq-`bvmg~n weePbv Kwie|
372
424| Aejywi Rb Ave`b (Petition for winding up)|- (1) GB avivi weavbvejx mvc,
wbwjwLZ ewMY Kvb Kvvwbi Aejywi Rb Av`vjZi wbKU Ave`b KwiZ cvwieb, h_vt(K)
D Kvvwb;
(L)
Kvvwbi NUbvmvc ev mve cvIbv`vimn h Kvb cvIbv`vi;
(M)
h Kvb c`vqK;
(N)
`dv (K), (L) I (M) G DwjwLZ GKvwaK ew h_fve ev Zvnviv mKj GK;
(O)
iwRvi; ev
(P)
miKvi KZK GZ`yk gZvcv Kvb ew|
(2) Kvb RvgvbZavix cvIbv`vi (securedcreditor), Kvb wWevii aviK, wWevii bvq Dnvì
Kvb Uvw wbqvM Ìqv nDK ev bv nDK, Ges wWevi aviKi Rb wbqvMcv Uvw Dc-aviv (1) Gi `dv
(L) Gi A_ cvIbv`vi ewjqv weewPZ nBeb|
(3) Kvvwbi Kvb c`vqK m~Y cwikvwaZ kqvii aviK nIqv, ev Kvvwbi Kvb mw bv _vKv ev
Bnvi `vq-`bv cwikvai ci kqvinvviMYi ga eUbi Rb Kvb D mw bv _vKv, ev h mKj kqvii
welq wZwb GKRb c`vqK, mBwji mKj ev wKQy msLK kqvi kyiZB Zvnvi bvg eiv Kiv ev ZrKZK aviY
Kiv, Ges Kvvwbi Aejyw i nIqvi c~eeZx 18 (AvVviv) gvmi ga Kgc 06 (Qq) gvm awiqv Dnvì aviK
wnmve Zvnvi bvg wbewZ _vKv ev Kvb mveK kqvinvvii gZyi dj DivwaKvi m~ D kqvimg~n jvf
Kwiqv _vKv ^ZI Kvvwbi Aejywi Rb Bnvi Kvb c`vqK Ave`b ck Kwievi AwaKvix nBeb|
(4) aviv 423 Gi Dc-aviv (1) Gi `dv (L) ev (O) Z DwjwLZ KviY eZxZ, D Dc-aviv (1) G DwjwLZ
Ab h Kvb KviY Dc-aviv (1) Gi Aaxb iwRvi Kvb Kvvwb Aejywi Rb Ave`b ck Kwievi AwaKvix
nBebt
Ze kZ _vK h, Kvvwb Dnvi FY cwikva KwiZ Amg_, GB KviY iwRvi Kvvwbi Aejywi Rb
Kvb Ave`b ck Kwieb bv, hw` bv Zvnvi wbKU Kvvwbi evjm mxU D`&NvwUZ Kvvwbi A_bwZK Aev
nBZ ev aviv 356 Gi Aaxb wbhy Kvb cwi`kKi cwZe`b nBZ Bnv cZxqgvb nq h, Kvvwb Dnvi FY
cwikva KwiZ Amg_t
Aviv kZ _vK h, Kvb Ave`bc ck Kwievi Rb iwRvi miKvii c~e AbygwZ MnY Kwiebt
Aviv kZ _vK h, GB welq KvvwbK Dnvi ee ck Kwievi hywmsMZ myhvM bv w`qv, miKvi
GBic AbygwZ c`vb Kwieb bv|
373
(5) Av`vjZ KZK Kvvwbi Aejywi Rb Kvvwb KZK `vwLjKZ Ave`bi mwnZ wbavwiZ dig Ges
cwZZ Bnvi wemqvw` msv GKwU weeiYx ck Kiv eZxZ Kvb Ave`b MnxZ nBe bv|
(6) Kvb Kvvwbi Aejywi Rb Kvb NUbvmvc ev mve cvIbv`vi KZK ckKZ Kvb Ave`b MnxZ
nBevi c~e, Ave`bwU MnYi Rb Av`vjZi AbygwZ MnY KwiZ nBe Ges hw` Av`vjZi gZ Kvvwbi
Aejywi welqwU AvcvZ`wZ mwVK ewjqv cwZwZ bv nq Ges Av`vjZi gZ hywmsMZ LiPi RvgvbZ c`vb Kiv
bv nq, Zvnv nBj Av`vjZ D AbygwZ c`vb Kwie bv|
425| Av`vjZi gZv (PowersofCourt)|- (1) aviv 424 Gi Aaxb Kvb Kvvwbi Aejywi Rb
Kvb Ave`b cvwi ci, Av`vjZ wbwjwLZ h Kvb Av`k c`vb KwiZ cvwie, h_vt(K)
LiP c`vbi Av`kmn ev Dnv ewZiK Ave`bwU LvwiR KwiZ cvwie;
(L)
Dchy gb Kwij, Kvb eZxKvjxb Av`k c`vb KwiZ cvwie;
(M)
Kvb Aejywi Av`k c`vb ch Kvvwbi GKRb mvgwqK wjKzBWUi wbqvM KwiZ cvwie;
(N)
LiP c`vbi Av`kmn ev Dnv ewZiK Kvvwbi Aejywi Rb Av`k c`vb KwiZ cvwie;
(O)
Dchy gb Kwij, Ab Kvb Av`k c`vb KwiZ cvwiet
Ze kZ _vK h, GB Dc-avivi Aaxb Kvb Av`k, Ave`b ck Kwievi ZvwiL nBZ 120 (GKkZ wek)
w`bi ga c`vb KwiZ nBet
Aviv kZ _vK h, `dv (M) Gi Aaxb Kvb mvgwqK wjKzBWUi wbqvM `vbi c~e Av`vjZ KvvwbK
ZrmK bvwUk c`vb Kwie Ges Bnvi ee, hw` _vK, ck Kwievi hywmsMZ myhvM c`vb Kwie, Av`vjZ
Kvb wekl KviY bvwUk bv Ìqv DwPZ ewjqv gb Kwij, Av`vjZ mswk KviY wjwce Kwiqv Dic bvwUk
c`vb cwinvi KwiZ cvwiet
Aviv kZ _vK h, Kej GB KviY Av`vjZ Kvvwbi Aejywi Av`k `vb KwiZ A^xKwZ vcb KwiZ
cvwie bv h, Kvvwbi h cwigvY m` AvQ Dnvi mgg~ji ev Z`cv AwaK g~ji A_i Rb D m`
eK ivLv nBqvQ ev Kvvwbi Av` Kvb m` bvB|
(2) h Kvvwbi Aejyw NUvbv mwVK I bvqmsMZ weePbvq Kvb Ave`b Kiv nq, m hw`
Av`vjZ GB AwfgZ cvlY Ki h, Ave`bKvixì Abvb cwZKvii myhvM iwnqvQ Ges Zvnviv Abvb cwZKvi
cvBevi Pv Kwievi cwieZ Kvvwbi Aejywi Rb AhwKfve KvR KwiZQ|
374
426| Kvvwbi welqvw` mwKZ weeiYx `vwLji wb`kbv (Directions for filing statement of
affairs)|- (1) h Kvvwbi Aejywi Rb Kvvwb eZxZ Ab Kvb ew Av`vjZ Kvb Ave`b ck
Kib, m Av`vjZ hw` GB gg m nq h, Kvvwbi Aejywi welqwU AvcvZ`wZ mwVK ewjqv
cwZwZnBqvQ, Zvnv nBj Av`vjZ, Av`k viv, Av`k c`vbi ZvwiL nBZ 30 (wk) w`bi ga wbavwiZ dig
Ges cwZZ KvvwbK Bnvi welqvw` mwKZ weeiYxmn Bnvi Avcw `vwLji wb`k c`vb Kwiet
Ze kZ _vK h, AvKwmKZv ev wekl cwiwwZZ, Av`vjZ D mgq Aviv 30 (wk) w`b ew KwiZ
cvwiet
Aviv kZ _vK h, Kvvwbi cwZ wb`k c`vbi c~e kZ wnmve Av`vjZ, Bnvi weePbvq LiPi Rb
hywmsMZ RvgvbZ Rgv Ìqvi Rb Ave`bKvixK wb`k c`vb KwiZ cvwie|
(2) Kvb Kvvwb Dc-aviv (1) G DwjwLZ Bnvi welqvw` mwKZ weeiYx `vwLj KwiZ e_ nBj, D
Kvvwb Aejywi Ave`bi Avcw Rvbvbvi AwaKvi nvivBe Ges D e_Zvi Rb `vqx Kvvwbi KgKZv
Dc-aviv (4) Gi Aaxb `Yxq nBeb|
(3) aviv 425 Gi Dc-aviv (1) Gi `dv (N) Gi Aaxb Av`vjZ KZK Kvb Kvvwbi Aejywi Rb Av`k
c`vb Kiv nBj, D Av`k c`vbi ZvwiL nBZ 30 (wk) w`bi ga D Kvvwbi cwiPvjKMY Ges Abvb
KgKZvMY, Kvvwbi LiP, Av`ki ZvwiL ch nvjbvMv`KZ Ges wbixwZ Kvvwbi wnmve-ewnmg~n Av`vjZ
KZK wbavwiZ wjKzBWUii wbKU Ges cwZZ`vwLj Kwieb|
(4) hw` Kvvwbi Kvb cwiPvjK ev KgKZv GB avivi weavbvejx jsNb Kib, Zvnv nBj wZwb AbwaK 06
(Qq) gvm Kviv` ev Ab~b 25 (cuwPk) nvRvi UvKv nBZ Ab~a 05 (cuvP) j UvKv A_` ev Dfq ` `Yxq
nBeb|
(5) iwRvi, mvgwqK wjKzBWUi, Kvvwb wjKzBWUi ev Av`vjZ KZK gZvcv Kvb KgKZv wekl
Av`vjZ GZ`&welq AwfhvM `vwLj KwiZ cvwie|
427| Kvvwb wjKzBWUi Ges Zvnvì wbqvM (Company Liquidators and their
appointments)|- (1) Av`vjZ KZK Kvvwbi Aejywi Dk c~iYK, Aejywi Rb Av`k c`vbi mgq,
Av`vjZ Kvvwb wjKzBWUi wnmve Kvb miKvix wjKzBWUi ev Dc-aviv (2) Gi Aaxb msiwZ cvbj nBZ Kvb
wjKzBWUiK wbqvM c`vb Kwie|
(2) PvUvW GKvDUU, AvBbRxex, Kvvwb mwPe, K GKvDUU ev Dic PvUvW GKvDUU, AvBbRxex,
Kvvwb mwPe, K GKvDUU Ges mKvi KZK, cvcb viv, wbavwiZ Abvb ckvRxex iwnqvQ Ggb dvg ev
375
wbMwgZ msv Gi mg^q miKvi KZK msiwZ cvbj A_ev wbavwiZ ckvRxex iwnqvQ Ges Kvvwb welq Ab~b
10 (`k) ermii AwfZv iwnqvQ Ggb dvg ev wbMwgZ ewmsNi ga nBZ mvgwqK wjKzBWUi ev Kvvwb
wjKzBWUi wbqvM KwiZ nBe|
(3) h Av`vjZ KZK Kvb mvgwqK wjKzBWUi wbqvM Kiv nq, m Av`vjZ wbqvM msv
Av`k viv ev cieZx Kvb Av`k viv Zvnvi gZv mxwgZ Ges wbqb Kwiqv w`Z cvwie, Ab_vq Zvnvi Kvb
wjKzBWUii bvq GKB gZv _vwKe|
(4) Am`vPviY, cZviYv, Ab_vKiY, `vwqZ jsNb ev ckvMZ A`Zvi KviY miKvi h Kvb ew ev
dvg ev wbMwgZ msvi bvg Dc-aviv (2) Gi Aaxb msiwZ cvbj nBZ mivBqv w`Z cvwiet
Ze kZ _vK h, mivKvi ZvnvK cvbj nBZ mivbvi c~e hywmsMZ bvbxi myhvM c`vb Kwie|
(5) Av`vjZ KZK Kvb mvgwqK wjKzBWUi ev Kvvwb wjKzBWUii wbqvMi kZvejx Ges ZvnvK c`q
wd mvw`Ze KvR, wjKzBWUii AwfZv I hvMZv Ges Kvvwbi AvKvii Dci wfw Kwiqv wbavwiZ nBe|
(6) mvgwqK wjKzBWUi ev Kvvwb wjKzBWUi wnmve wbqvMcv nBevi ci, D mvgwqK wjKzBWUi ev
Kvvwb wjKzBWUi wbqvMi ZvwiL nBZ 07 (mvZ) w`bi ga wbavwiZ dig ^v_i msNvZ ev Zvnvi wbqvMi
welq ^vaxbZvi Afve, hw` _vK, cKvkc~eK Av`vjZi wbKU GKwU NvlYv `vwLj Kwieb Ges D evaevaKZv
Zvnvi wbqvMi m~Y gqv`Kvjxb envj _vwKe|
(7) Kvb Aejywi Av`k c`vbi mgq, Av`vjZ Kvvwbi Aejyw msv Kvhg cwiPvjbvi Rb aviv
425 Gi Dc-aviv (1) Gi `dv (M) Gi Aaxb wbhy Kvb mvgwqK wjKzBWUiK Kvvwb wjKzBWUi wnmve wbqvM
c`vb KwiZ cvwie|
428| wjKzBWUii AcmviY Ges jvwfwlKiY (Removal and replacement of liquidator)|(1) Av`vjZ Kvb hywmsMZ KviY `kvBqv Ges KviY wjwLZfve wjwce Kwiqv Kvb mvgwqK wjKzBWUi ev
gZ, Kvvwb wjKzBWUiK wbwjwLZ KviY Kvvwbi wjKzBWUi wnmve mivBqv w`Z cvwie, h_vt(K)
Am`vPviY;
(L)
cZviYv ev Ab_vKiY;
(M)
ckvMZ A`Zv ev gZv cqvM Ges Kvhvejx mv`b h_vh_ mZKZv I wbv cqvM e_Zv;
(N)
mvgwqK wjKzBWUi ev gZ, Kvvwb wjKzBWUi wnmve KvR KwiZ Amvg_Zv;
(O)
Zvnvi wbqvMKvjxb mgq ^v_i msNvZ ev ^vaxbZvi Afve, hvnv Zvnvi mivbvi welq hwKZv
c`vb Ki|
376
(2) Kvb mvgwqK wjKzBWUi ev gZ, Kvvwb wjKzBWUii gZy, c`ZvM ev AcmviY nBj, Av`vjZ
KviY wjwLZfve wjwce Kwiqv D wjKzBWUii Dci b KvR Ab Kvb wjKzBWUii wbKU vbvi Kwie|
(3) h Av`vjZ GB AwfgZ cvlY Ki h, Kvb wjKzBWUii cZviYv, Ab_vKiY ev gZv cqvM
Ges Kvhvejx mv`b h_vh_ mZKZv I wbv cqvM e_Zvi KviY Kvvwbi Kvb wZ ev jvKmvb nBqvQ,
m Av`vjZ D wjKzBWUii wbKU nBZ D wZ ev jvKmvb Dvi KwiZ cvwie|
(4) Av`vjZ, GB avivi Aaxb Kvb Av`k c`vbi c~e mvgwqK wjKzBWUi ev gZ, Kvvwb
wjKzBWUiK hywmsMZ bvbxi myhvM c`vb Kwie|
429| Kvvwb wjKzBWUi, mvgwqK wjKzBWUi Ges iwRvii MvPi Avbv (Intimation to
Company Liquidator, provisional liquidator and Registrar)|- (1) Av`vjZ Kvb mvgwqK wjKzBWUi
wbqvM ev Kvvwbi Aejywi Rb Kvb Av`k c`vb Kwij, D Av`k c`vbi ZvwiL nBZ 07 (mvZ) w`bi ga
Av`vjZ Dnv Kvvwb wjKzBWUi, mvgwqK wjKzBWUi ev gZ, iwRvii MvPi Avwbeb|
(2) mvgwqK wjKzBWUi wbqvM ev Kvvwbi Aejyw msv Av`ki Kwc cvwi ci, iwRvi Kvvwb
mwKZ Zvnvi iKW GKwU cvsKb Kwieb Ges miKvix MRU cvcb viv D Av`kwU cPvi Kwieb Ges
ZvwjKvfy Kvvwbi , iwRvi D wbqvM ev Av`ki welqwU D Kvvwbi wmwKDwiwU h K GPi
ZvwjKvfy, mB K GPi MvPi Avwbeb|
(3) Kvvwbi Kvhg AevnZ _vwKevi eZxZ, Aejywi Av`k Kvvwbi KgKZv, KgPvix Ges
kwgKi AevnwZi bvwUk ewjqv MY nBe|
(4) Kvvwbi Aejywi Av`k c`vbi ZvwiL nBZ 03 (wZb) mvni ga, Kvvwb wjKzBWUi, Dcaviv (5) G DwjwLZ Kvhvejx cvjb Kvvwb wjKzBWUi KZK Aejyw msv Kvhg mnvqZv I AMMwZ
cheYi Dg GKwU Aejyw msv KwgwU MVbi Rb Av`vjZi wbKU GKwU Ave`b `vwLj Kwieb Ges D
Aejyw msv KwgwU wbwjwLZ ewMYi mg^q MwVZ nBe, h_vt(K)
Av`vjZi mwnZ mshy miKvix wjKzBWUi;
(L)
RvgvbZavix cvIbv`vi KZK gbvbxZ ew; Ges
(M)
Av`vjZ KZK
gbvbxZ GKRb ckvRxex|
(5) Kvvwb wjKzBWUi Aejyw msv KwgwUi mfvi AvnevqK nBeb Ges D KwgwU wbwjwLZ Aejyw
msv Kvhg mnvqZv Ges cheY Kwie, h_vt377
(K)
Kvvwbi mì KZZ MnY;
(L)
Kvvwbi welqvw` msv weeiYx (statementofaffairs) cixv;
(M)
Kvvwbi mw, bM` UvKv ev Ab Kvb m` Ges Hwj nBZ D~Z jvf cybivi;
(N)
Kvvwbi wbixv cwZe`b Ges wnmve cybixY;
(O)
mw weq;
(P)
cvIbv`vi Ges c`vqKì ZvwjKv P~ovKiY;
(Q)
`vex AvcvlKiY, cwiZvMKiY Ges wbwKiY
(R)
jfvsk cwikva, hw` _vK Ges
(S)
Av`vjZ KZK, mgq mgq, wb`wkZ Ab Kvb KvR|
(6) Kvvwbi Aejywi Rb P~ov cwZe`b Av`vjZi wbKU `vwLj bv nIqv ch, Kvvwb wjKzBWUi
Aejyw msv mfvq DcwZ m`mì ^vwiZ KvhweeiYxmn gvwmK wfwZ GKwU cwZe`b weePbvi Rb
Av`vjZi wbKU ck Kwieb|
(7) Kvvwb wjKzBWUi Aejyw msv KwgwUi weePbv Ges Abygv`bi Rb P~ov cwZe`bi Lmov
cZ Kwie|
(8) Kvvwb wjKzBWUi Aejyw msv KwgwUi Abygvw`Z P~ov cwZe`b Kvvwbi Aejywi welq
Av`k c`vbi wbwg Av`vjZi wbKU `vwLj Kwieb|
430| Aejyw Av`ki djvdj (Effect of winding up order)|- Kvb Kvvwbi Aejywi Av`k
Dnvi mKj cvIbv`vi Ges mKj c`vqKi AbyK~ j GBic KvhKi nBe hb D Av`k GKRb cvIbv`vi Ges
c`vqKMYi h_ Ave`bci wfwZ c`vb Kiv nBqvQ|
431| Aejywi Av`k `vbi gvKgv, BZvwì wMZvev (Stayofsuits,etc.,onwinding

uporder)|- (1) Kvb Kvvwbi Aejywi Rb Av`k c`vb Kiv nBj ev Zb Kvb mvgwqK wjKzBWUi wbqvM
Kiv nBj, Av`vjZi AbygwZ Ges Av`vjZ KZK AvivwcZ kZ Abyhvqx eZxZ, D Kvvwb KZK ev Dnvi wei
378
Kvb gvKgv ev Ab Kvb AvBbMZ Kvhaviv i Kiv A_ev hw` Aejywi ZvwiL cwqvaxb _vK, Zvnv nBj D
gvKgv ev AvBbMZ Kvhaviv PvjvBZ Ìqv hvBe bvt
Ze kZ _vK h, GB avivi Aaxb Av`vjZi AbygwZi Rb Kvb Ave`b Av`vjZ KZK 60 (lvU) w`bi
ga wbw KwiZ nBe|
(2) Dc-aviv (1) G Kvb wKQyB mycxg KvU cwqvaxb Kvb Avcxji chvR nBe bv|
432| Av`vjZi GLwZqvi (Jurisdiction of Court)|- eZgvb cPwjZ Ab Kvb AvBb hvnv wKQyB
_vKzK bv Kb, Kvb Kvvwbi Aejywi Rb Av`k c`vbi c~e ev ci Kvb gvKgv ev Kvhaviv `vqi Kiv
nBqvwQj ev nBqvQ, ev Kvb `vex ev ck D~Z nBqvwQj ev nBqvQ, ev Kvb Ave`b Kiv nBqvwQj ev nBqvQ, ev
Kvb xg `vwLj Kiv nBqvwQj ev nBqvQ, hvnv nDK bv Kb, Av`vjZi wbwjwLZ welqmg~n weePbv ev wbwi
GLwZqvi iwnqvQ, h_vt(K)
Kvvwb KZK
ev Bnvi wei Kvb gvKgv ev Kvhaviv;
(L)
Kvvwb ev Bnvi evsjv`k Kvb kvLv KZK ev Bnvi wei KZ Kvb `vex;
(M)
aviv 280 Gi Aaxb ckKZ Kvb Ave`b;
(N)
Kvb AMvwaKvii ck ev mw, Kvhvejx, Kvhg, AwaKvi, myweavw`, jvf, `vq-`vwqZ, KZe,
evaevaKZv ev Kvvwbi Aejyw mwKZ ev Dnv nBZ DZ
~ Kvb welqmn AvBbMZ ev Z_MZ,
hvnv nDK bv Kb, Ab h Kvb cKvii ck|
433| Kvvwb wjKzBWUi KZK cwZe`b `vwLj (Submission of report by Company

Liquidator)|- (1) h Av`vjZ Kvb Kvvwbi Aejywi Av`k c`vb Ki ev Zb Kvb Kvvwb
wjKzBWUi wbqvM Ki, m D Kvvwb wjKzBWUi Av`k c`vbi 60 (lvU) w`bi ga wbwjwLZ welqmg~n
Afy Ki Av`vjZi wbKU GKwU cwZe`b `vwLi Kwiebt(K)
Kvb A_ Kvvwbi wbKU bM` Ges evsK Rgv _vwKj D A_i c_K wnmve, hw` _vK Ges
Kvvwb KZK aviYKZ nvihvM wmwKDwiwU, hw` _vK Ges mwi Aevb I g~jmn
Kvvwbi mwi cKwZ Ges weeiYt
Ze kZ _vK h, GZ`yk wbewZ g~j wbicKi wbKU nBZ mwi g~j wbaviY
KwiZ nBe|
(L)
BmyKZ, cwZkZ (subscribed) Ges cwikvwaZ g~jab;

379
(M)
RvgvbZ mwjZ I RvgvbZ wenxb FYi UvKvi cwigvY c_Kfve `LvBqv FY `vZvi bvg, wVKvbv
I ckv Ges RvgvbZ mwjZ FYi , Kvvwb ev Bnvi Kvb KgKZv KZK c` RvgvbZi
weeiY, g~j Ges RvgvbZ Ìqvi ZvwiLmn Kvvwbi we`gvb Ges mve `vq;
(N)
Kvvwbi cvIbv Ges h mKj ewi wbKU cvIbv iwnqvQ Zvnvì bvg, wVKvbv I ckv Ges
Zvnvì wbKU nBZ h cwigvY A_ Av`vq nIqvi mvebv AvQ;
(O)
Kvvwb KZK ewaZ MvivwU, hw` _vK;
(P)
c`vqKMY Ges Zvnvì KZK c`q eKqvi ZvwjKv Ges ZjeKZ AcwikvwaZ A_;
(Q)
Kvvwbi gvwjKvbvaxb UW gvK Ges eywewK mw, hw` _vK, Gi weeiY;
(R)
mevb Pyw (subsistingcontracts), h_ D`vM Ges mnhvwMZv, hw` _vK, Gi weeiY;
(S)
wbqYKvix (holding) Ges Aaxb Kvvwb (subsidiary companies), hw` _vK, Gi

weeiY;
(T)
Kvvwb KZK ev Bnvi wei `vqiKZ AvBwb gvgjvi weeiY; Ges
(U)
Av`vjZ KZK wb`wkZ ev Kvvwb wjKzBWUii weePbvq Afy nIqv cqvRb Ggb
Kvb Z_|
(2) Kvvwb wjKzBWUi, Zvnvi cwZe`b wKfve Kvvwb MVbi D`vM MnY ev MVb Kiv nBqvQ Ges
Kvvwb MVbi D`vM MnY I MVbi Kvb ewi viv A_ev MVbi ci Kvvwbi Kvb KgKZvi viv
Kvvwbi eemvqi Kvb cZviYv msNwUZ nBqvQ wKbv Zvnv Ges Ab h Kvb welq hvnv Zvnvi gZ
Av`vjZi `wMvPi Kiv AwfcZ Zvnv DjL Kwieb|
(3) Kvvwb wjKzBWUi Kvvwbi eemv wUwKqv _vwKevi mvg_Zv ev Zvnvi gZ Kvvwbi mwi g~j
mevP cwigvY evovbvi Rb cqvRbxq c`cmg~ni Dci GKwU AwZwi cwZe`b ck KwiZ cvwieb|
(4) Kvvwb wjKzBWUi Dchy gb Kwij h Kvb GK ev GKvwaK AwZwi cwZe`b ck KwiZ
cvwieb|
(5) Kvb ew wjwLZfve wbRK Kvvwbi GKRb cvIbv`vi ev c`vqK wnmve DjL Kwij wZwb h
Kvb hywmsMZ mgq wbR ev Zvnvi cwZwbwai gvag wbavwiZ wdm c`vbc~eK
GB avivi weavb Abyhvqx `vwLjKZ
weeiYx cwi`kb Kwievi Ges Dnvi Abywjwc ev mvivsk jBevi AwaKvix nBeb|
380
434| Kvvwb wjKzBWUii cwZe`bi Dci Av`vjZi wb`k (DirectionsofCourtonreportof

CompanyLiquidator)|- (1) Av`vjZ Kvvwb wjKzBWUii cwZe`b weePbv Kwiqv m~Y Kvhg mgv Ges
Kvvwbi Aejywi Rb GKwU mgqmxgv wbaviY Kwiet
Ze kZ _vK h, hw` Av`vjZ, Kvhgi h Kvb chvq ev Kvvwb wjKzBWUi KZK `vwLjKZ
cwZe`b cixv Kwiqv Ges Kvvwb wjKzBWUi, cvIbv`vi ev c`vqK ev Ab Kvb ^v_ mswk ewi ee wbevi
ci, GB AwfgZ cvlY Ki h, KvhgwU AevnZ ivLv jvfRbK ev wgZeqx nBe bv, Zvnv nBj Av`vjZ m~Y
Kvhg mgv Ges Kvvwbi Aejywi Rb mgqmxgv cybtwbaviY Kwie|
(2) Av`vjZ Kvvwb wjKzBWUi KZK `vwLjKZ cwZe`b cixv Kwiqv Ges Kvvwb wjKzBWUi,
cvIbv`vi ev c`vqK ev Ab Kvb ^v_ mswk ewi ee wbevi ci, PjwZ eemv wnmve Kvvwb ev Bnvi mw
ev Bnvi Ask weqi Av`k c`vb KwiZ cvwiet
Ze kZ _vK h, Av`vjZ, Dchy gb Kwij, GB Dc-avivi Aaxb weqi Kvvwb wjKzBWUiK
mnvqZv Kwievi Rb Av`vjZ KZK wbavwiZ Kvvwbi cvIbv`vi, D`vv Ges KgKZvMYi mg^q GKwU KwgwU
wbqvM c`vb KwiZ cvwie|
(3) h Av`vjZ Kvvwb wjKzBWUi ev miKvi ev Ab h Kvb ewi wbKU nBZ GB gg Kvb
cwZe`b cvBqv _vK h, Kvvwbi welq Kvb cZviYv msNwUZ nBqvQ, m Av`vjZ, Aejywi cwqv jsNb
bv Kwiqv, Zì Rb Av`k c`vb Kwieb, Ges D Z` cwZe`b weePbv Kwiqv aviv 489, 490, 491, 492
Ges 493 Gi Aaxb Av`k Ges wb`k c`vb ev Kvvwb wjKzBWUiK cZviYvi mwnZ RwoZ ewi wei
dR`vix AwfhvM `vwLji wb`k w`Z cvwieb|
(4) Av`vjZ Kvvwbi mwi g~j iv, msiY ev ewi Rb cqvRbxq c`c Ges eev MnYi
(5) Av`vjZ, Dchy gb Kwij, Ab h Kvb Av`k ev wb`k c`vb KwiZ cvwie|
435| Kvvwbi mwi ndvRZ (Custody of companys properties)|- (1) h Kvb
Kvvwbi Aemvqbi Av`k c`vb Kiv nq ev h GKRb mvgwqK AemvqK wbqvM Kiv nq, mB Kvvwb
AemvqK ev, gZ, mvgwqK AemvqK Av`vjZi Av`ki cwZ, mswk Kvvwbi gvwjKvbvaxb A_ev Kvvwb
hvnvi mvwaKvix ewjqv cZxqgvb nq Dnvi mKj mw, wRwbmc (effects)Ges Av`vqhvM `vwe, Awej^ wbR
ndvRZ ev wbqYvaxb jBeb Ges Kvvwbi Dic mw iv I msiYi Rb cqvRbxq mKj c`c I
eev MnY Kwieb|
(2) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, Kvvwbi Aejywi Av`k c`vbi ZvwiL nBZ Dnvi mKj
mw I wRwbmc Av`vjZi ndvRZ iwnqvQ ewjqv MY nBe|
381
(3) Av`vjZ, Kvvwb Aejywi Ave`bi cwZ ev Ab Kvbfve, Aejywi Av`k c`vbi ci h Kvb
mgq AvcZZt c`vqKMYi ZvwjKvq bvg Afy Kvb c`vqK, Kvvwbi Uvw, wiwmfvi, evsKvi GRU/cwZwbwa,
KgKZv ev KgPvixK, Awej^ ev Av`vjZ KZK wb`wkZ mgqi ga, Kvvwb AemvqKi wbKU Zvnvi ndvRZ
ev wbqbvaxb _vKv Kvvwbi A_, mw ev ewn I KvMRZc, hvnv Kvvwbi cvc ev cvc ewjqv cZxqgvb nq,
cwikva, mieivn, mgcb ev nvi Kwievi wb`k c`vb KwiZ cvwie|
436| cwiPvjK I gvbRvii `vq-`vwqZ (Obligations of directors and managers)|- (1)

Kvvwbi D`vv, cwiPvjK, KgKZv I KgPvix, hvnviv KvvwbZ wbqvM cv AvQb ev iwnqvQb ev `vwqZiZ ev
Kvcvwbi mnhvMx wnmve Kvh KwiZQb Zvnviv Kvvwb AemvqKK Zvnvi Kvhg Ges `vwqZ mv`bi
c~Y mnhvwMZv Kwieb|
(2) Kvb ew, hywmZ KviY eZxZ, Dc-aviv (1) Gi Aaxb Zvnvi `vq-`vwqZ mv`b e_ nBj, wZwb
Ab~a Qq gvm Kviv` ev AbwaK cvk nvRvi UvKv A_` ev Dfq ` `bxq nBeb|
437| Kvvwb AemvqKK D`vv, cwiPvjK cgyL KZK mnvqZv c`vb (Promoters, directors,
etc.,tocooperatewithCompanyLiquidator)|- (1) Av`vjZ KZK Aejywi Av`k c`vbi ci Av`vjZ
h_vkxN me c`vqKMbi GKwU ZvwjKv cYqb Kwie Ges h GB AvBbi Dk c~iYK mskvab AvekK,
mB m`mMYi wbeb mskvabi eevMnY Kwie Ges Kvvwbi `vq-`bv cwikvai Dk Dnvi m`
eenvi Kwie:
Ze kZ _vK h, hw` Av`vjZi wbKU Bnv cZxqgvb nq h, c`vqKMYi ZvwjKv cYqb ev Dnvì
AwaKvi mg^q Kwievi cqvRb nBe bv, Zvnv nBj Av`vjZi c`vqKMYi Kvb ZvwjKv cYqb KwiZ nBe bv|
(2) Av`vjZ c`vqKMYi ZvwjKv cYqb Kwievi , wbR^ AwaKvi ej c`vqK Ges Ab ewi
cwZwbwaZKvix wnmve wKsev FY cwikvai `vq-`vwqZi KviY c`vqKMYi ga cv_K wbaviY Kwie|
(3) c`vqKMYi ZvwjKv cYqb Kwievi mgq Av`vjZ Kvvwbi m`m AvQb ev wQjb, GBic cZK
ewK Afy Kwie, whwb Kvvwbi Aejywi Dnvi hveZxq FY I `vq-`vwqZ cwikvai Rb Ges Dnv
Aejywi eq, PvR I Abvb LiPvw` wbaviYi Rb Ges c`vqKMYi wbRì ga cviwiK AwaKvii mg^q
mvabi Dk D Kvvwbi cwim`, wbewYZ kZmvc, chv A_ c`vbi Rb `vqx, h_v:(K)
Kvvwbi Aejyw i nBevi GK ermi ev ZZvwaK mgq c~e hw` Kvb m`mi
m`mZvi Aemvb nBqv _vK, Zvnv nBj D m`m A_ c`vbi Rb `vqx _vwKeb bv;
382
(L)
Kvb m`mi m`mZv Aemvbi ci Kvvwb h FY KwiqvQ ev `vq-`vwqZ ARb

KwiqvQ Dnvi Rb mB mveK-m`m A_ c`vb `vqx _vwKeb bv ;
(M)
Kvvwbi mveK-m`mMY Kvb A_ c`vb `vqx _vwKeb bv, hw` bv Av`vjZi wbKU
Bnv cZxqgvb nq h, GB AvBbi weavb Abymvi cqvRbxq A_ c`vb we`gvb m`mMY
Amg_;
(N)
kqvi viv mxwgZ `vq Kvvwbi , eZgvb ev mveK Kvb m`mK Zvnvi
AcwikvwaZ kqvii, hw` _vK, h Ask cwikvai Rb wZwb `vqx Dnvi AwaK A_
ZvnvK c`vb KwiZ nBe bv ;
(O)
MvivwU viv mxwgZ `vq Kvvwbi , eZgvb ev mveK m`m Kvvwbi Aejyw
NwUj, Kvvwbi cwim` h cwigvY A_-c`vb KwiZ AsMxKvi KwiqvwQjb, Dnvi
AwZwi A_ ZvnvK c`vb KwiZ nBe bv, Ze Kvvwbi kqvi g~jab _vwKj, D
m`mK ZrKZK aviYKZ kqvii bvwgK g~ji AcwikvwaZ A_ c`vb KwiZ nBe,
hb D Kvvwb kqvi viv mxwgZ`vq Kvvwb|
438| c`vqKMYi ZvwjKv cYqb Ges cwimcì cqvM (Settlementoflistofcontributories

andapplicationofassets)|- Kvb mxwgZ`vq Kvcvwbi Aejywi , Dnvi eZgvb ev cvb Kvb cwiPvjK
ev eevcK, hvnvi `vq GB AvBb Abyhvqx AmxwgZ, wZwb GKRb mvaviY m`m wnmve Zvnvi wbR^ mywbw` `vq, hw`
_vK, QvovI Aejywi Rb cqvRbxq AwZwi A_ c`vb KwiZ eva _vwKeb, hb wZwb Kvcvwb Aejywi mgq
GKwU AmxwgZ`vq Kvcvwbi m`m wQjb:
Ze kZ _vK h,(K)
Kvcvwbi Aejywi cwqv ii GK ermi ev Dnvi AwaK mgq c~e Kvb ewi
cwiPvjKZi ev eevcK cì Aemvb NwUqv _vwKj, wZwb D AwZwi A_ c`vbi
Rb `vqx _vwKeb bv;
(L)
Kvb ewi cwiPvjKZi ev eevcK cì Aemvb nIqvi ci m Kvcvwbi FY ev

`vq cwikvaii Rb wZwb D AwZwi A_ c`vb KwiZ `vqx _vwKeb bv;
(M)
Kvcvwbi msNwewa mvc, Av`vjZ hw` GBic AwfgZ cvlY Ki h, Kvcvwbi

`bv ev Abvb `vq-`vwqZ cwikva Ges Aejywi eq, PvR I Abvb LiPvw` msKzjvbi
383
Rb Kvb cwiPvjK KZK

D AwZwi A_ c`vb Kwievi cqvRb bvB, Ze wZwb D
AwZwi A_ c`vb KwiZ `vqx _vwKeb bv|
439| Dc`v KwgwU (AdvisoryCommittee)|- (1) Av`vjZ Kvb Kvvwbi Aejywi Av`k c`vbi
mgq AemvqKK wb`k c`vb KwiZ cvwie h, Kvvwb AemvqKK civgk c`vbi Rb Ges Av`vjZ KZK
wb`wkZ welq Av`vjZK wicvU c`vbi Rb GKwU Dc`v KwgwU _vwKe|
(2) Av`vjZ KZK wbhy Dc`v KwgwU Aemvqbvaxb Kvvwbi Aev weePbvg Av`vjZ hic wb`k
c`vb Kwie mBic AvbycvwZK nvi Kvvwbi cvIbv`vi I c`vqK ev Abvb ewK jBqv AbwaK evi Rb m`m
mg^q MwVZ nBe|
(3) Kvvwb AemvqK Kvvwbi ewn I `wjjvw` nBZ vZ cvIbv`vi I c`vqKMYi mg^q Kvvwb
Aemvqbi Av`k Rvixi wk w`bi ga GKwU mfv Avnvb Kwieb hvnvZ Dc`v KwgwUi m`m wbaviYi
Av`vjZK mnvqZv Kiv hvq|
(4) Dc`v KwgwU hywmZ mgq Aemvqbvaxb Kvvwbi wnmve ewn I Abvb `wjj, cwim` I mw
cwi`kb KwiZ cvwie|
(5) mfv Avnvb, mfvq AbymiYxq KvhcwZ Ges Dc`v KwgwUi Kvhg cwiPvjbv msv weavb wewa
viv wbavwiZ nBe|
(6) Dc` KwgwUi mfvq Kvvwbi AemvqK mfvcwZZ Kwieb|
440| Av`vjZi wbKU mvgwqK cwZe`b `vwLj (Submission of periodical report to court)|(1) Kvvwb AemvqK Av`vjZi wbKU mvgwqK cwZe`b `vwLj Kwieb Ges h Kvb cwZ wZb gvmi
mgvwZ wbavwiZ dig I cwZZ Kvvwbi Aemvqbi AMMwZ mK D cwZe`b `vwLj Kwieb|
(2) Av`vjZ, Kvvwb AemvqKi Ave`bi cwZ, ZrKZK cYxZ Av`k cybixY I Dchy gb
Kwij, mskvab KwiZ cvwie|
441|
Ave`bi cwZ Aejyw wMZ ivwLevi evcvi Av`vjZi gZv(PoweroftheCourton
anapplicationforstayofwindingup)|- (1) Aejywi Av`k c`vbi ci Av`vjZ h Kvb mgq Dvv,

kqvi nvvi ev cvIbv`vi ev ^v_mswk Ab h Kvb ewi Ave`bi cwZ, hw` GB gg my nq h,
384
KvvwbK cybtPvjy ev cybevwmZ Kwievi myhvM c`vb h_v_ I bvqmZ nBe, Zvnv nBj Av`vjZ GZ`yk hic
Dchy gb Kwie, mBic kZmvc, D Kvhaviv AbwaK GKkZ Avwk w`bi Rb wMZ Kwiqv Av`k c`vb
KwiZ cwie:
Ze kZ _vK h, Av`vjZ GB Dc-avivi Aaxb wMZv`k Kej ZLbB c`vb KwiZ cvwie, hLb D
Ave`bi mwnZ Av`vjZi mw gZ Kvvwb cybevmb msv GKwU cwiKbv/Kgm~Px mieivn Kiv/mshy Kiv
nBe|
(2) Av`vjZ Dc-aviv (1) Gi Aaxb Av`k c`vbi mgq, eq wbevni Rb hic Dchy gb Kwie,
mBic cwigvY RvgvbZ c`vbi Rb Ave`bKvixK wb`k c`vb KwiZ cvwie|
(3) Dc-aviv (1) Gi weavbK zY bv Kwiqv, Av`vjZ Aejywi Av`k c`vbi ci h Kvb mgq Kvvwb
AemvqKi Ave`bi cwZ, Aejywi Kvh-aviv, mvgwMKfve wKsev Dnvi Kvb Ask, Av`vjZi gZ Dchy
mgqi Rb I kZ mvc, wMZ Av`k c`vb KwiZ cvwie|
(4) Av`vjZ GB avivi Aaxb Av`k c`vbi c~e Kvvwb AemvqKK Av`vjZi gZ Ave`bi mwnZ
mswk NUbv ev welqvw` mK GKwU cwZe`b c`vbi wb`k c`vb KwiZ cvwie|
(5) GB avivi Aaxb cZK Av`ki Abywjwc Kvvwb AemvqK KZK Awej^ wbeKi wbKU ciY
KwiZ nBe whwb Kvvwb mwKZ ewn I `wjjvw`Z Av`ki GbWvimgU/cvsKb Kwieb|
442|
Kvvwb AemvqKi gZv I `vwqZ(PoweranddutiesofCompanyLiquidator)|- (1)
Av`vjZ KZK Kvb Kvvwbi Aejywi , Kvvwb AemvqKi, GZ`yk Av`vjZi wb`k mvc, hw`
_vK, wbewYZ gZv _vwKe :(K)
Kvvwbi Rb KjvYKi nq GBic Dnvi Aejywi ^v_ hZ`~i cqvRb D Kvvwbi

eemv cwiPvjbv Kiv;
(L)
Kvvwbi bvg I c Kvvwbi mKj Kvh Kiv, mKj `wjji cvw^xKvi Kiv I h
Kvb `wjjc mv`b Kiv Ges GZ`yk hLb cqvRb nq Kvvwbi mvaviY mxj
gvni eenvi Kiv;
(M)
Kvb ew ev wewae msvi wbKU nvi ev L L fve weqi gZvmn cvewjK

AKkb/cKvk wbjvg ev ewMZ hvMvhvMi gvag Kvvwbi vei-Avei mw I
Av`vqhvM `vex weq Kiv;
385
(N)
Pjgvb Aevq Kvvwbi mgM D`vM weq Kiv;
(O)
Kvvwbi cwimc` RvgvbZ ivwLqv cqvRbxq A_ msMn Kiv;
(P)
Kvvwbi bvg ev c Kvb dR`vix ev Ìqvbx gvgjv, AwfhvM ev Ab Kvb

AvBbMZ Kvh-aviv `vqi A_ev Kvvwbi wei `vqiKZ H mKj gvgjv, AwfhvM ev
Kvh-avivq Kvvwbi c mg_b Kiv;
(Q)
cvIbv`vi, KgKZv-KgPvix ev Ab Kvb `vex`vii Kvb `bv-cvIbv _vwKj, Zvnv `vex

Kwievi Rb Avnvb Kiv I `vex wbw Kiv Ges GB AvBbi Aaxb wbavwiZ AMvwaKvi
wfwZ weq j A_ eUb Kiv;
(R)
iwRvi ev Ab Kvb KZci wbKU _vKv bw_Z Kvvwbi `wjjc I wiUvb

cwi`kb Kiv;
(S)
Kvb c`vqKi `DwjqvZ msv Kvh-avivq Zvnvi mwi wecixZ Kvvwbi Kvb
cvIbv ev cvIbvi Aewkvski mZZv cgvY, Dnvi kYx webvm I `vex Dvcb Kiv Ges
c`vqK `Dwjqv _vKv Aevq D cvIbv ev Dnvi Aewkvsk `Dwjqvi wbKU nBZ
GKwU c_K FY wnmve Ges Zvnvi Abvb cvIbv`vii mwnZ nviv nvwifve D cvIbv
Av`vq Kiv;
(T)
Kvvwbi `vq-`vwqZi , GBic KvhKiZvi mwnZ Kvvwbi bvg I c Kvb

PK, wewbgq wej, w ev cwgmwi bvUmn h Kvb wewbgq `wjj/wbMvwkqvej BmUygUG ^vi c`vb, ^xKwZ`vb, mv`b I cvsKb Kiv hb D `wjjvw` Kvvwbi Kvhvejx
PjvKvjxb mgq Kvvwb KZK ev Dnvi c ^vi c`vb, ^xKwZ`vb, mv`vb I
cvsKb Kiv nBqvQ;
(U)
Kvvwbi bvg myweavRbKfve Kiv hvq bv GBic , Zvnvi cì bvg eenvi Kwiqv
Kvb gZ c`vqKi mwi Rb jUvi Ae GvWwgwbwkb MnY Kiv ev Kvb c`vqK
nBZ ev Zvnvi mw nBZ cvIbv A_ MnY Kivi Rb cqvRb nq, Ggb h Kvb KvR
Kiv; Ges GBic mKj Kvvwb AemvqKK D jUvi Ae GvWwgwbkb MnY
ev A_ Av`vqi gZv c`vbi Dk D cvIbv A_ ^qs Kvvwb AemvqKi wbKU
c`q ewjqv MY nBe;
(V)
Zvnvi Khvejx mv`b, evaevaKZv I `vq-`vwqZ cvjbi Rb h Kvb ewi wbKU

nBZ ckv`vix mnvqZv MnY Kiv ev Kvb ckvRxex wbqvM Kiv Ges Kvvwbi
386
cwim` iv Kwievi Rb Kvvwb AemvqKi wbRi c Kiv me bq GBic Kvb

Kvh mv`bi Rb cwZwbwa wbqvM Kiv;
(W)
GBic mKj eev I c`c MnY Kiv A_ev Kvb KvMR, wWW, WKzgU, Ave`b,
ìLv, njdbvgv, gyPjKv ev `wjj G ^vi c`vb, mv`b I hvPvB Kiv hvnv(A)
Kvvwbi Aejyw ;
(Av)
cwim` eUb;
(B)
Kvvwbi AemvqK wnmve Zvnvi `vwqZ, eva-evaKZv I Kvhvejx mv`bi

Rb cqvRb; Ges
(X)
Kvvwbi Aejywi Rb cqvRbxq Av`k ev wb`kbvi Rb Av`vjZi wbKU Ave`b

Kiv|
(2) Kvvwbi AemvqK Dc-aviv (1) Gi Aaxb c` gZv Av`vjZi mvweK wbqY mvc, cqvM
KwiZ cvwieb|
(3) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, Kvvwb AemvqK Av`vjZ KZK GZ`yk c` Abvb
`vwqZ mv`b Kwieb|
443| Kvvwb AemvqKK ckv`vix mnvqZv c`vbi weavb(Provision for professional

assistancetoCompanyLiquidator)|- (1) Kvvwb AemvqK Av`vjZi Abygv`b MnYc~eK, GB AvBbi
Aaxb Zvnvi `vwqZ cvjb I Kvh mv`bi mnvqZv c`vbi Rb cqvRbxh kZ-mvc GK ev GKvwaK PvUvW
GKvDU ev Kvvwb mUvix ev eq wnmveiK ev AvBbRxex ev GBic Abvb ckvRxex wbqvM KwiZ cvwieb|
(2) GB avivi Aaxb wbqvMcv h Kvb ew Zvnvi wbqvM msv evcvi Kvb ^v_i msNvZ ev
^vaxbfve `vwqZ mv`b Kvb weN mw nBj, Awej^ wbavwiZ dig Av`vjZK AewnZ Kwieb|
444| AemvqKi gZv cqvM I wbqY(ExerciseandcontrolofLiquidatorspower)|- (1)

GB AvBbi weavbvejx mvc, Kvvwb AemvqK, Kvvwbi cwimì eevcbv I cvIbv`viì ga Dnvi
ebi , cvIbv`vi ev c`vqKMYi mvaviY mfvq MnxZ Kvb wmv-cvei gvag c` ev Dc`v KwgwU
KZK c` wb`kbv weePbvq ivwLeb|
387
(2) Kvb mvaviY mfvq cvIbv`vi ev c`vqKMY KZK MnxZ wmv-cvei gvag c` wb`kbv I
Dc`v KwgwUi wb`kbvi ga weivai , cvIbv`vi ev c`vqKMYi wmv-cvei wb`kbv cvavb cvBe|
(3) Kvvwb AemvqK(K)
hLbB Dchy gb Kwieb, ZLbB cvIbv`vi ev c`vqKMYi Awfcvq wbYqi Dk

Zvnvì mfv Avnvb KwiZ cvwieb ; Ges
(L)
cvIbv`vi ev c`vqKMYi Abyic mfv Abyvbi Rb Zvnvì wmvi gvag wb`k

c`vb Kwij, A_ev cvIbvi g~ji wfwZ cvIbv`vi ev c`vqKMYi GK-`kgvsk
Abyic mfv Avnvbi Rb wjwLZ Abyiva RvbvBj mfv Anvb Kwieb|
(4) Kvvwb AemvqKi Kvb KvR ev wmvi dj hw` Kvb ew msz nb, Zvnv nBj wZwb ZrmK
Av`vjZ Zvnvi Ave`b ev AwfhvM ck KwiZ cvwieb Ges Av`vjZ D KvR ev wmv envj ivwLZ, DvBqv
w`Z ev mskvab KwiZ cvwie A_ev cwiwwZ Abyhvqx Dnvi weePbvq bvqmsMZ Ab Kvb Av`k c`vb KwiZ
cvwie|
445| Kvvwb AemvqK KZK iwZ ewn(Books to be maintained by Company

Liquidator)|- (1) Kvvwb AemvqK wbavwiZ cwZZ Dchy ewn msiY Kwieb hvnvZ wZwb mfvi Kvhweeibx
wjwce Kwiqv ivwLeb|
(2) h Kvb cvIbv`vi ev c`vqK, wbR ev cwZwbwai gvag, Av`vjZi Abygv`b/wbqY mvc, D
ewn cwi`kb KwiZ cvwieb|
446|
Kvvwb AemvqKi wnmve wbixv(Audit of Company Liquidators accounts)|-(1)
Kvvwb AemvqK wbavwiZ cwZZ I dig Zvnvi Rgv-LiPi wnmvemn Dchy I wbqwgZ wnmve ewn msiY
Kwieb|
(2) Kvvwb AemvqK Zvnvi `vwqZ cvjbKvj wbavwiZ mgqv, Ze cwZ ermi Kgc `yBevi AemvqK
wnmve Zvnvi Rgv-LiPi wnmve `yB c cZ Kwiqv Av`vjZ Dcvcb Kwieb, hvnvi mZZv mK wbavwiZ
dig I cwZZ GKwU NvlYvc c`vb KwiZ nBe|
388
(3) Av`vjZ Dnvi weePbvq Dchy cwZZ D wnmvec wbixv KivBe Ges Kvvwb AemvqK
Av`vjZi Pvwn`vgZ h Kvb fvDPvi I Z_ mieivn Kwieb, Ges Av`vjZ h Kvb wnmve ewn Av`vjZ ck
Kwievi wb`k c`vb KwiZ Ges Dnv cwi`kb KwiZ cvwie|
(4) wnmveci wbixv mgv nBj, wbixv cwZe`bi GKwU Abywjwc Kvvwb AemvqK KZK wbeKi
wbKU ciY KwiZ nBe, hvnv h Kvb cvIbv`vi, c`vqK ev ^v_ mswk ewi cwi`kbi Rb Dgy _vwKe|
(5) h Dc-aviv (4) G DwjwLZ wnmve Kvb miKvix Kvvwb mwKZ nq, mB Kvvwb
AemvqK Dnvi GKwU Abywjwc ciY Kwie (K)
miKvii wbKU, hw` miKvi D Kvvwbi GKRb m`m nq; ev
(L)
Kvb wewae Kcvikbi wbKU, hw` D Kcvikb D miKvix Kvvwbi GKRb

m`m nq; ev
(M)
miKvi Ges Kvb wewae Kcvikbi wbKU, hw` DfqB miKvix Kvvwbi m`m nq|
(6) Kvvwb AemvqK Zvnvi wnmvec wbixvi mgq D wnmvec ev Dnvi mvi-msc Qvcvbvi eev
Kwieb Ges cZK cvIbv`vi I c`vqKi wbKU wnmvec ev Dnvi mvi-msci Qvcvbv Abywjwc WvKhvM ciY
Kwieb:
Ze kZ _vK h, Av`vjZ Dchy gb Kwij, GB Dc-avivi weavb cwZcvjb Kiv nBZ AevnwZ c`vb
KwiZ cvwie|
447| c`vqKMY KZK FY cwikva(Paymentofdebtsbycontributory)|- (1) Aejywi Av`k

`vbi ci, Av`vjZ h Kvb mgq AvcvZZt cYqbKZ ZvwjKvq Afy Kvb c`vqKK GB AvBb Abyhvqx Zvnvi
wbRi wbKU nBZ ev wZwb h ewi cwZwbwa Zvnvi mc` nBZ Kvcvwbi cvIbv A_ cwikvai Rb Av`k c`vb
KwiZ cvwie, Ze GB AvBb Abymvi D c`vqKi wbKU nBZ ev mc` nBZ wfb KviY ZjehvM Kvb A_
GB Dc-avivi Aaxb c` Av`k Afy nBe bv|
(2) Av`vjZ Dc-aviv (1) Gi Aaxb Av`k`vbKvj(K)
AmxwgZ`vq Kvcvwbi , mswk c`vqKK Zvnvi wbKU ev wZwb Kvcvwbi h

mcì cwZwbwaZ Kib Dnvi wbKU cvIbv A_i mwnZ, Kvb ^vaxb jb`b ev
Kvcvwbi mwnZ PywRwbZ KviY D Kvcvwbi wbKU Zvnvi cvIbv A_i wecixZ
389
mg^q mvabi AbygwZ c`vb KwiZ cvwie, Ze GB mg^qKiY Kvcvwbi m`m

wnmve Zvnvi cvc jfvsk ev gybvdvi chvR nBe bv; Ges
(L)
mxwgZ`vq Kvcvwbi , cwiPvjK ev eevcKi `vq AmxwgZ nBj, D cwiPvjK

ev eevcK ev Zvnvi mcì mwnZ mg^q mvabi AbygwZ c`vb Kiv nBe|
(3) Kvb Kvcvwb mxwgZ`vq nDK ev AmxwgZ`vq nDK, mKj cvIbv`viK mc~Yfve Zvnvì cvIbv
cwikva Kwievi , Kvb c`vqKi h Kvb cKvi cvIbv cieZx Kvj Zjei wecixZ, Zvnvi wbKU nBZ cvc
UvKvi mwnZ mg^qi AbygwZ Ìqv hvBe|
448| Av`vjZ KZK Zjei gZv(PowerofCourttomakecalls)|- Aejywi Av`k `vbi ci,

Av`vjZ h Kvb mgq, A_vr Kvcvwbi cwimcì chvZv hvPvB Kwievi AvMB nDK ev ciB nDK,(K)
Kvcvwbi `vq-`bv cwikva I Aejywi hveZxq eq, PvR I LiPvw` wgUvbvi Rb Ges
c`vqKMYi cvicwiK AwaKvi mg^qi Rb Av`vjZ h cwigvY A_i cqvRb ewjqv
weePbv Kwie mB cwigvY A_ msMni Dk AvcvZZt cYqbKZ ZvwjKvq DwjwLZ
h Kvb ev mKj c`vqKMYi wbKU nBZ, h cwigvY A_ cwikvai Rb Zvnviv `vqx
mB cwigvY A_ Zje KwiZ cvwie; Ges
(L)
449|
GBic ZjeKZ h Kvb A_ cwikvai Av`k w`Z cvwie|
c`vqKMYi AwaKvi mg^qmvab(Adjustment of rights of contributories)|- Av`vjZ
c`vqKMYi ga Zvnvì cvicwiK AwaKvii mg^qmvab Kwie Ges Kvcvwbi cwimc` Kb D _vwKj,
Zvnv Dnvi AwaKvix ewMYi ga eb Kwie|
450| eqenYi Av`k `vbi gZv (Power of order costs)|- Kvcvwbi `vq-`bv
cwikvai Rb Bnvi cwimc` Achv nBj, Av`vjZ Dnvi weePbvq bvqmsMZ AMvwaKvi wbaviYc~eK Kvcvwbi
cwimc` nBZ Aejywi eq, PvR Ges LiPvwì `vq cwikvai Dk Av`k c`vb KwiZ cvwie|
451|
mgb Rvixi gZv(Power to summon persons)|- (1) Av`vjZ, mvgwqK AemvqK
wbqvM`vb ev wejywi Av`k`vbi ci h Kvb mgq, Kvcvwbi Kvb KgKZv ev Ab Kvb ew hvnvi wbKU
Kvcvwbi Kvb mc` ev ewn ev KvMRc AvQ ewjqv Rvbv hvq ev m`n nq A_ev whwb Kvcvwbi wbKU FwY
390
AvQb ewjqv weePbv Kiv hvq, ev Kvb ew whwb Kvcvwb MVbi D`vM MnY, MVb, eemv, jb`b, mcw, ewn
ev KvMRc ev Kvhvejx mcK Z_ c`vb mg ewjqv Av`vjZ gb Ki, ZvnvK nvwRi nBevi Rb mgb Rvix
KwiZ cvwie|
(2) Av`vjZ GBic mgbcv ew ev KgKZvK cev welq kc_evK cvV KivBqv ev njdbvgv mnKvi
gwLKfve ev wjwLZfve wRvmvev` KwiZ cvwie, Ges c_gv Zvnvi Reve wjwce Kwiqv DnvZ
^vi`vbi Rb ZvnvK wb`k c`vb KwiZ cvwie|
(3) GBic mgbcv ew ev KgKZvi ndvRZ ev gZvaxb Kvcvwb msvZ h mKj ewn ev
KvMRc iwnqvQ, Zvnv Dcvcbi Rb Av`vjZ ZvnvK wb`k c`vb KwiZ cvwie, Ze wZwb DcvwcZ ewn ev
KvMRci Dci wbRi Kvb c~e^Z `vex Kwij, Abyic Dcvcbi KviY D c~e^Z zY nBe bv Ges D
c~e^Z msvZ mKj welq Av`vjZ wbcw KwiZ cvwie|
(4) Av`vjZ AemvqKK Kvcvwbi FY ev Abvb ewi `Lj Kvcvwbi h mcw iwnqvQ m mcwKZ
GKwU cwZe`b `vwLji wb`k c`vb KwiZ cvwie|
(5) hw` Av`vjZ `Lb h,(K)
Kvb ew Kvcvwbi wbKU FwY, Zvnv nBj Av`vjZ hic bvqmZ gb Kwie, mBic
mgq I cwZZ D ewK Zvnvi FYi mgy`q A_ ev, Av`vjZ Dchy gb Kwij
mgy`q A_i AevnwZ wnmve nDK ev bv nDK, Dnvi Kvb Ask, wRvmvevì LiPmn ev
LiP eZxZ, mvgwqK AemvqK ev, gZ, AemvqKi wbKU cwikvai wb`k c`vb
KwiZ cvwie;
(L)
Kvb ewi `Lj Kvcvwbi mcw iwnqvQ, Zvnv nBj Av`vjZ hic bvqmZ gb
Kwie mBic mgq I cwZZ D ewK D mcw ev Dnvi Kvb Ask mvgwqK
AemvqK ev, gZ, AemvqKi wbKU nZvZi Kwievi wb`k c`vb KwiZ cvwie|
(6) GBic mgbcv KgKZv ev ew hw` hywmZ KviY eZxZ wbavwiZ mgq Av`vjZ DcwZ nBZ
e_ nq, Zvnv nBj Av`vjZ Zvnvi Dci Dchy LiP Avivc KwiZ cvwie|
(7) Dc-aviv (5) G c` cZK Av`k Ìqvbx Kvhwewa, 1908 Gi Aaxb A_ cwikva ev mcw
nZvZi msvZ wWxi bvq GKBfve KvhKi Kiv nBe|
(8) Kvb ew Dc-aviv (5) Gi Aaxb c` wb`k Abymvi Kvb A_ cwikva ev mcw nZvZi Kwij,
hw` D Av`k wfbic wb`kbv bv _vK, Ze Dic cwikva ev nZvZii gvag D ew Zvnvi FY ev
mcw msvZ mKj `vq-`bv nBZ AevnwZ cvBeb|
391
452|
D`vv, cwiPvjK cgyLMYK wRvmvev` Kwievi Av`k `vbi gZv (Power to order
examinationofpromoters,directors,etc.)|- (1) h Av`vjZ KZK Kvb Kvcvwbi Aejywi Av`k

Ìqv nq Ges Kvcvwb AemvqK Av`vjZ GB gg cwZe`b `vwLj Ki h, Kvcvwb MVbi D`vM MnY, MVb,
eemv ev Kvcvwb msvZ evcvi Kvcvwb MVbi mgq nBZ Kvb ew ev KgKZv KZK cZviYvgjK Kvb wKQy
msNwUZ nBqvQ, mB Av`vjZ, D cwZe`b weePbv Kwievi ci, GB gg wb`k c`vb KwiZ cvwie h, D
ew ev KgKZv Av`vjZ KZK wbavwiZ ZvwiL Av`vjZ nvwRi nBeb Ges Kvcvwb MVbi D`vM MnY, MVb ev
Dnvi Kvhvejx mcv`b mcK wKsev Kvcvwbi GKRb KgKZv wnmve Zvnvi AvPiY ev KvRKg mcK ZvnvK
wRvmvev` Kiv nBe|
(2) Kvcvwb AemvqK ^qs wRvmvev` Ask MnY Kwieb Ges GZ`yk Av`vjZ KZK weklfve
Abygv`bcv nBj wZwb AvBbx mnvqZv MnY KwiZ cvwieb|
(3) D ewK kc_ evK cvV KivBevi ci wRvmvev` Kiv nBe Ges wZwb Av`vjZi ev Av`vjZ KZK
Abygvw`Z mKj cki Reve wèb|
(4) GB avivi Aaxb wRvmvevì Rb Av`kcv ew(K)
wRvmvevì AvM Zvnvi wbR LiP Kvcvwb AemvqKi cwZe`bi GKwU Abywjwc
msMn KwiZ cvwieb; Ges
(L)
Zvnvi wbR LiP PvUvW GKvDUU ev Kvcvwb mUvwi ev eq wnmveiK ev Av`vjZ

nvwRi nIqvi AwaKvix Kvb AvBbRxexK wbqvM KwiZ cvwieb whwb D ewK,
Av`vjZi AbygwZ mvc, Ggb h Kvb ck Kwievi AwaKvix nBeb hvnv D ewi
ee Dcvcb ev evLv `vbi Rb mnvqK nBe|
(5) hw` GBic Kvb ew Zvnvi wei AvbxZ ev cZvweZ Kvb AwfhvM nBZ gy nBevi Rb
Av`vjZ Ave`b Kib, Zvnv nBj Kvcvwb AemvqKi `vwqZ nBe Dic Ave`bi kybvbxZ nvwRi _vKv Ges
Kvb welq mswk gb Kwij Dnv Av`vjZi MvPi Avbv |
(6) hw` Av`vjZ, c` mv ev Kvcvwb AemvqK KZK AvZ mvxMYK bvbxi ci, Dc-aviv (5) Gi
Aaxb KZ Ave`b gyi Ki, Zvnv nBj Av`vjZ Ave`bKvixK Dnvi weePbvq Dchy LiP c`vbi Av`k c`vb
KwiZ cvwie|
(7) wRvmvevì weeiY UvKv AvKvi wjwce KwiZ nBe Ges wRvmvev`KZ ewK cwoqv bvBZ ev
ZvnvK cwoevi myhvM w`Z nBe Ges Zvnvi viv ^vi KivBqv jBZ nBe Ges Dnvi GKwU Abywjwc ZvnvK
392
mieivn KwiZ nBe Ges Dnv cieZxZ Zvnvi wei cgvY wnmve eenvi Kiv hvBe Ges Dnv h Kvb cvIbv`vi
ev c`vqKi cwi`kbi Rb hywmZ mKj mgq Dgy _vwKe|
(8) Av`vjZ Dchy gb Kwij, mgq mgq wRvmvev` gyjZwe ivwLZ cvwie|
(9) Av`vjZ wb`k c`vb Kwij, GB avivi Aaxb wRvmvev` Av`vjZ KZK Abygvw`Z Kvb ew ev
KZci myL AbywZ nBZ cvwie|
(10) Dc-aviv (9) Abymvi h ew ev KZci myL wRvmvev` AbywZ nBe, D ew ev KZc
LiPvw` gyi eZxZ, GB avivi Aaxb wRvmvev` mcwKZ Av`vjZi h Kvb gZv cqvM KwiZ cvwie|
453| evsjv`k ZvMi cPvKvix ev AvZMvcbKvix ewK MdZvi(Arrestofpersontryingto
leaveBangladeshorabscond)|- Aejywi Av`k c`vbi c~e ev ci hLbB nDK bv Kb, hw` Av`vjZ GB
gg mZy nq h, Kvb c`vqK ev Kvcvwbi mcw, wnmvec ev KvMRc `Lj iwnqvQ GBic Kvb ew
Zvnvi wbKU nBZ ZjeKZ A_ c`vb A_ev Kvcvwbi welqvw` mcK wRvmvev` GovBevi Dk evsjv`k
ZvMi ev Abfve AvZMvcb Kwievi ev Zvnvi wbKU _vKv Kvcvwbi Kvb mcw mivBqv dwjevi ev Mvcb
Kwievi mvebv iwnqvQ, Zvnv nBj Av`vjZ(K)
D c`vqKK Av`vjZ KZK cybiv`k bv Ìqv chZ AvUK KivBZ; Ges
(L)
Zvnvi mswk ewn, KvMRc I Avei mcw R KivBZ Ges Av`vjZ KZK Av`k bv
Ìqv chZ wbivc` ndvRZ ivwLevi;
454| Av`vjZ KZK Kvcvwb Aejyw (Dissolution of company by court)|- (1) hLb
Kvcvwbi Kvhg mcYic Aejyw mcb nBe, ZLb Kvcvwb AemvqK D Kvcvwb wejywi Rb Av`vjZi
wbKU Ave`b Kwieb|
(2) Av`vjZ, Dc-aviv (1) Gi Aaxb Kvcvwbi AemvqK KZK `vwLjKZ Ave`bi cwZ A_ev hLb
Av`vjZ gb Ki h, cwiwwZ weePbvq Kvcvwb wejywi Av`k c`vb Kiv bvqmZ I hywhy, ZLb Av`vjZ GB
gg Av`k c`vb Kwie h, Av`ki ZvwiL nBZ Kvcvwb wejy nBe Ges mB Abymvi Kvcvwb wejy nBe|
(3) Av`k c`vbi wk w`bi ga Kvcvwb AemvqK Av`ki GKwU Abywjwc wbeKi wbKU ciY
Kwieb Ges iwRvi Kvcvwb msvZ iwRvi Kvcvwb wejywi wgwbU/cyLvwbcyL wjwce Kwieb|
393
(4) Kvcvwbi AemvqK Dc-aviv (3) G DwjwLZ mgqi ga Av`ki Abywjwc wbeKi wbKU ciY e_
nBj, hZw`b D e_Zv AevnZ _vwKe ZZw`bi cwZw`bi Rb wZwb AbwaK cuvP nvRvi UvKv A_` `bxq
nBeb|
Aavq 3
^QvKZ Aejyw
(Voluntarywindingup)
455|
^QvKZ Aejywi cwiwwZ (Circumstance in which a company may wind up
Voluntarily)|- Kvb Kvcvwb wbewYZ cwiwwZZ ^QvKZfve Dnvi Aejyw NUvBZ cvwie:-
(K)
hw` msNwewa viv Kvcvwbi KvhKvj wbavwiZ nBqv _vK, ev Ggb Kvb NUbv NwUj
Kvcvwb wejy Kiv nBe ewjqv Dnvi msNwewaZ weavb ivLv nBqvQ Ges D NUbv
msNwUZ nIqvi KviY Kvcvwbi mvaviY mfvq GB gg wmvZ MnxZ nq h, ^QvKZ
Aejywi cqvRb nBqv cwoqvQ; A_ev
(L)
456|
hw` Kvcvwb wekl wmvZ MnY Ki h Kvcvwbi ^QvKZ Aejyw NUvbv nDK|
^QvKZ Aejywi ^QjZv mcwKZ NvlYv (DeclarationofSolvencyincasesof
Voluntary winding up)|- (1) Kvb Kvcvwbi ^QvKZ Aejywi wmvZ MnYi cZve Kiv nBj, Dnvi
cwiPvjK ev cwiPvjKMY, A_ev hw` KcvwbZ `yBRbi AwaK cwiPvjK _vKb,
Ze Zvnvì msLvMwi
cwiPvjKMY h mfvq D cZve DvwcZ nBe mB mfvq bvwUk Ìqvi c~eB Zvnvì ga AbywZ mfvi
wmvZg, njdbvgvi AvKvi GB gg NvlYv c`vb Kwieb h, Zvnviv Kvcvwbi welqvw` mcK c~Y Z`Z
KwiqvQb Ges Z`Zi ci Zvnviv GB Awfgb cvlY Kib h, Kvcvwbi KvY FY bB ev _vwKjI ^QvKZ
Aejywi ci Kvcvwbi cwimc` weqj A_ viv Dnvi mKj `vq-`bv cwikva KwiZ mg_ nBe|
(2) GB AvBbi Dk c~iYK Dc-aviv (1) Gi Aaxb c` NvlYvi Kvb KvhKvwiZv _vwKe bv, hw` bv(K)
Kvcvwb Aejywi wmvZ MnxZ nBevi ZvwiLi AeewnZ c~eeZx cvuP mvni ga
Dic NvlYv c`vb Kiv nq Ges Dnv wbebi Rb wbeKi wbKU `vwLj Kiv nq;
(L)
DnvZ GB gg GKwU NvlYv _vK h, Kvb GK ev GKvwaK ewK cZvwiZ Kwievi

Rb Kvcvwbi Aejyw Kiv nBZQ bv;
394
(M)
Dnvi mwnZ Kvcvwbi mekl wnmve cZyZi ZvwiL nBZ Dic NvlYv c`vbi
AeewnZ c~ei mekl mve ZvwiL chZ mgqi Rb Kvcvwbi jvf wZi wnmve
wbixvg GB AvBbi weavb Abymvi wbixK KZK cYxZ wbixv cwZe`bi GKwU
Abywjwc Ges D ZvwiL chZ Kvcvwbi cwimc` I `vq-`bv DjLc~eK cYxZ
GKwU wwZc mshy Kiv nq;
(N)
Kvcvwbi Kvb cwimc` _vwKj, Dnvi mwnZ GKRb wbewZ g~jvqbKvix KZK D
cwimcì g~j mcwKZ GKwU cwZe`b mshy Kiv nq|
(3) h NvlYv c`vbi ci cuvP mvni ga MnxZ wmvZ Abymvi Kvcvwb Aejy Kiv nq, Ze
Dnvi FY mc~Y cwikva Kiv ev wbcw Kiv nq bv, mB wfbic cZxqgvb bv nBj, Bnv AbywgZ nBe h,
Dc-aviv (1) Gi Aaxb cwiPvjK ev cwiPvjKMYi gZvgZ c`vbi Kvb hywmZ KviY bvB|
(4) hw` Kvcvwbi Kvb cwiPvjK hywmZ KviY eZxZ GB gg AwfgZ cvlY Kwiqv NvlYv c`vb Kib
h, Kvcvwbi KvY FY bB ev _vwKjI ^QvKZ Aejywi ci Kvcvwbi cwimc` weqj A_ viv Dnvi mKj
`vq-`bv cwikva KwiZ mg_ nBe, Zvnv nBj wZwb Ab~b wZb ermi Ze mevP cuvP ermi Kviv` ev Ab~b
cvk nvRvi UvKv Ze AbwaK wZb j UvKv A_ ` ev Dfq ` `bxq nBeb|
457| cvIbv`viMYi mfv(Meeting of Creditors)|- (1) Kvcvwbi ^QvKZ Aejywi Dk

cZve Dvcbi Rb AvnvbKZ mfv h w`b AbywZ nBe mB w`b ev Dnvi cii w`b D cZve Dvcbi Rb
Kvcvwb Dnvi cvIbv`viMYi GKwU ^Z mfv Avnvb Kwie Ges aviv 455 Gi Aaxb Kvcvwbi wbR mfv
Avnvbi bvwUk ciYi mgq GKB m cvIbv`viMYi D mfvi bvwUk iwRw WvK hvM ciY Kwie|
(2) Kvcvwbi cwiPvjK cwil`(K)
D mfvq Kvcvwbi welqvwì Aev mcK GKwU cYv weeiY Ges Kvcvwbi
cvIbv`viMYi GKwU ZvwjKv, hw` _vK, aviv 456 Gi Aaxb NvlYvi GKwU Abywjwc Ges
Zvnvì cvIbvi AvbygvwbK cwigvY ck Kwie; Ges
(L)
cwiPvjKMYi ga nBZ GKRbK D mfvi mfvcwZ wbhy Kwie|
(3) h Kvcvwbi cvIbv`viMYi ga gvU cvIbvi `yB-ZZxqvsk cwigvY cvIbvi AwaKvix cvIbv`vi
GB gZ cvlY Kib h,(K)
mKj ci ^v_ Kvcvwb ^Qv Aejyw nIqv AvekK, mB Kvcvwbi ^QvKZ

Aejyw Kiv nBe; A_ev
395
(L)
^QvKZ AejywZ Kvcvwbi cwimc` nBZ weqj A_ viv Kvcvwbi FY

mc~Yfve cwikva mg nBe bv, Ges GB gg GKwU wmvZ cZve MnY Ki h,
mKj ci ^v_ GB Aski Aavq 1 Gi weavb Abymvi Av`vjZ KZK Kvcvwbi
Aejyw Kiv DwPZ;
mB Kvcvwb Dic wmvZ MnYi P w`bi ga Av`vjZi wbKU GZ`&mcK GKwU Ave`b `vwLj
Kwie|
(4) Kvcvwb GB aviv Abymvi AbywZ cvIbv`viMYi mfvq MnxZ wmvZi bvwUk, wmvZ MnYi `k
w`bi ga iwRvi K c`vb Kwie|
(5) hw` Kvb Kvcvwb GB avivi weavb jsNb Ki, Zvnv nBj D Kvcvwb Abb cvk nvRvi UvKv Ze
AbwaK `yB j UvKv A_ ` `bxq nBe Ges Kvcvwbi cwiPvjK whwb Dnvi Rb `vqx wZwb Ab~a Qq gvmi
Kviv` ev Abb cvk nvRvi UvKv Ze AbwaK `yB j UvKv A_ ` `bxq nBeb|
458| ^QvKZ Aejywi wmvi cKvkbv(Publication of Resolution to wind up

voluntarily)| (1) h Kvb Kvcvwb ^QvKZ Aejywi Rb wmvZ MnY Ki Ges aviv 457 Gi Dc-aviv
(3) Gi Aaxb Kvb wmv MnxZ nq, mB Dic wmvZ MnYi P w`bi ga D wmvZi welq
miKvix MRU Ges h Rjvq Kvcvwbi wbewKZ Kvhvjq ev cavb Kvhvjq AewZ mB Rjv nBZ cKvwkZ
Kvb `wbK msev`c, hw` _vK, wew AvKvi cPvi KwiZ nBe|
(2) hw` Kvb Kvcvwb Dc-aviv (1) Gi weavb jsNb Ki, Zvnv nBj D Kvcvwb Ges Kvcvwbi h
mKj KgKZv GBic jsNbi Rb `vqx Zvnvì cZK D jsNb hZw`b AevnZ _vK ZZw`bi cZK w`bi
Rb AbwaK cuvP nvRvi UvKv A_` `bxq nBeb|
459|
^QvKZ Aejywi cwqv Avi (Commencement of voluntary winding up)|- aviv
455 Gi Aaxb ^QvKZ Aejywi wmvZ MnYi ZvwiL nBZ ^QvKZ Aejywi cwqv Avi nBqvQ ewjqv MY
nBe|
460|
^QvKZ Aejywi djvdj (Effectofvoluntarywindingup)|- ^QvKZ Aejywi ,
^QvKZ Aejyw Avi nIqvi mgq nBZ mswk Kvcvwb Dnvi Kvhvejx cwiPvjbv e Kwiqv wè, Ze Aejyw
hvnvZ Kvcvwbi Rb KjvYKi nq Z`yk Dnvi hZUyKz Kvhvejx Pvjy ivLv cqvRb Kej ZZUyKz Pvjy ivLv hvBe:
396
Ze kZ _vK h, Kvcvwb Aejy bv nIqv chZ Dnvi KcviU/wbMwgZ ghv`v Ges KcviU/wbMwgZ
gZv AevnZ _vwKe|
461|
Kvcvwb AemvqK wbqvM(Appoinment of Company Liquidator)|- (1) Kvcvwb Dnvi
h mvaviY mfvq ^QvKZ Aejywi wmvZ MnY Ki, mB GKB mfvq Kvcvwbi Kvhvejx Aejyw Ges Dnvi
cwimc` ebi Dk miKvi KZK cZyZKZ cvbj nBZ GKRb Kvcvwb AemvqK wbqvM Kwie Ges
Kvcvwb AemvqKK c`q wd wbaviY Kwie|
(2) h Kvcvwbi cvIbv`viMY aviv 457 Gi Dc-aviv (3) Gi Aaxb Aejywi wmvZ MnY Ki,
mB Kvcvwbi cvIbv`viì ga gvU cvIbvi `yB-ZZxqvsk cwigvY cvIbvi AwaKvix cvIbv`viMYi
Abygv`b jvfi ci GB avivi Aaxb Kvcvwb AemvqK wbqvM KvhKi nBe|
(3) cvIbv`viMY Kvcvwb KZK wbhy Kvcvwb AemvqKi wbqvM Abygv`b ev, gZ, Zvnvì wbR^
cQ` Kvcvwb AemvqK wbqvM Kwievi mgq Kvcvwb AemvqKK c`q wd msvZ GKwU Dchy wmvZ MnY
Kwie|
(4) Kvcvwb AemvqK wnmve wbqvM jvfi ci D AemvqK Zvnvi wbqvMi ZvwiL nBZ mvZ w`bi
ga hw` Zvnvi Kvcvwb ev cvIbv`viMYi mwnZ ^v_i Kvb msNvZ _vK ev Zvnvi ^vaxbZvi Kvb evZq NU,
Ze m msvZ welq cKvk Kwiqv wbavwiZ dig GKwU NvlYvc `vwLj Kwieb hvnv Zvnvi wbqvMi gqv`
AevnZ _vwKe|
462|
Kvcvwb AemvqK AcmviY(RemovalofCompanyLiquidator)|- (1) aviv 461 Gi Aaxb
wbqvMcv Kvb Kvcvwb AemvqKK Kvcvwb KZK AcmviY Kiv hvBe, h Zvnvi wbqvM Kvcvwb KZK
Kiv nBqv _vK Ges h Zvnvi wbqvM cvIbv`viMY KZK
Kiv nq ev Zvnvi wbqvM cvIbv`viMY KZK
Abygvw`Z nq, mB ZvnvK cvIbv`viMY KZK AcmviY Kiv hvBe|

(2) h Kvb Kvcvwb AemvqKK GB avivi Aaxb AcmviY KwiZ PvIqv nq, mB ZvnvK
Kvcvwb ev, gZ, cvIbv`viMY KZK ZvnvK AcmviYi KviY DjLc~eK GKwU wjwLZ bvwUk c`vb KwiZ
nBe|
(3) h Kvcvwbi m`mMYi wZb-PZy_vsk m`m ev, gZ, Kvcvwbi cvIbv`viì ga gvU
cvIbvi wZb-PZy_v sk cwigvY cvIbvi AwaKvix cvIbv`viMY, Kvcvwb AemvqK KZK
c` Reve, hw` _vK,
weePbvg Zvnvì mfvq Kvcvwb AemvqKK AcmviYi wmvZ MnY KiY, mB Zvnvi c` k~b nBe|
397
(4) hw` aviv 461 Gi Aaxb wbqvMcv Kvb Kvcvwb AemvqKi c`, Zvnvi gZy, c`ZvM, AcmviY ev
AbKvbfve k~b nq, Zvnv nBj Kvcvwb ev, gZ, cvIbv`viMY D avivi wbavwiZ cwZZ k~b c` c~iY
Kwie|
463|
iwRviK AemvqK wbqvMi bvwUk c`vb(Notice of Appoinment of Liquidator to
Registrar)|- (1) Kvb Kvcvwb Kvcvwb AemvqKi kb c` Kvb Kvcvwb AemvqK wbqvM Kwij, Zvnvi
bvg I Abvb weeiY DjLmn Dic wbqvMi ev c` kb nBevi `k w`bi ga iwRvi K bvwUk c`vb
Kwie|
(2) hw` Kvb Kvcvwb Dc-aviv (1) Gi weavb jsNb Ki, Zvnv nBj D Kvcvwb Ges Kvcvwbi h
mKj KgKZv GBic jsNbi Rb `vqx Zvnvì cZK D jsNb hZw`b AevnZ _vK ZZw`bi cZK w`bi
Rb AbwaK cuvP kZ UvKv A_` `bxq nBeb|
464|
cwiPvjK cwilì gZvi mgvw(Cesser of Power of the Board of Directors)|-
Kvcvwb AemvqK wbqvM jvfi ci cwiPvjK cwilì Ges eevcK ev mvewYK cwiPvjKMY ev eevcKMYi
mKj gZvi, iwRvi K AemvqK wbqvMi bvwUk c`vb eZxZ, mgvw NwUe|
465|
Kvcvwb AemvqKi gZv I `vwqZ (Power and duties of Company Liquidator)|-
(1) Kvcvwb AemvqK Kvcvwb ev, gZ, cvIbv`viMY KZK mgq mgq wbavwiZ gZv cqvM I `vwqZ mcv`b
Kwieb|
(2) Kvcvwb AemvqK c`vqKMYi GKwU ZvwjKv cYqb Kwieb Ges D ZvwjKvq c`vqK wnmve
hvnvì bvg Afy _vK Zvnvì `vq-`bv mcK cv_wgK mv wnmve weewPZ nBe|
(3) Kvcvwb AemvqK mvaviY ev wekl wmv viv Kvcvwbi Abygv`b MnYi Dk ev, gZ,
Zvnvi weePbvq cqvRbxq Ab Kvb Dk Kvcvwbi mvaviY mfv Avnvb Kwieb|
(4) Kvcvwb AemvqK wbavwiZ dig I cwZZ wbqwgZ I h_vh_ wnmve ewn msiY Kwieb Ges
Kvcvwbi m`mMY, cvIbv`viMY I miKvi KZK gZvcv Kvb KgKZv D wnmve ewn cwi`kb KwiZ cvwieb|
(5) Kvcvwb AemvqK wbavwiZ dig I cwZZ gvwmK wnmve weeiYx cZyZ Kwieb Ges D
gvwmK wnmve mgvwi wk w`bi ga h_vh_fve wbixv KivBevi ci Dnv wbeKi wbKU `vwLj Kwieb Ges
Dnvi e_Zvq Kvcvwb AemvqK D e_Zv hZw`b AevnZ _vK ZZw`bi cZK w`bi Rb AbwaK cuvP nvRvi
UvKv A_` `xq nBeb|
398
(6) Kvcvwb AemvqK Kvcvwbi FY cwikva Kwieb Ges c`vqKMYi ga Zvnvì AwaKvi mg^q
Kwieb|
(7) hw` Kvcvwb AemvqK Dc-avi (5) eZxZ GB avivi Kvb weavb AbymiY KwiZ e_ nb, Zvnv nBj
wZwb AbwaK GK j UvKv A_ ` `bxq nBeb|
466|
KwgwU wbqvM(AppoinmentofCommittees)|- h Kvb Kvcvwbi Kvb cvIbv`vi bv
_vK, mB D Kvcvwb Dnvi mvaviY mfvq, Ges h aviv 457 Gi Aaxb cvIbv`viMYi mfv AbywZ
nq, mB D cvIbv`viMY, gZ, ^QvKZ Aejyw Kvhg cwi`kb/Z`viwK Kwievi Ges Kvcvwb
AemvqKK Zvnvi `vwqZ I Kvhvejxi mnvqZv Kwievi Rb hic Dchy gb Kwie mBic GK ev GKvwaK
KwgwU MVb/wbqvM KwiZ cvwie|
467| AemvqK KZK Aejywi AMMwZ mcK Av`vjZ cwZe`b `vwLj(Liquidator to submit
reportonprogressofwindinguptocourt)|- (1) Kvcvwb AemvqK Kvcvwbi Aejywi AMMwZ mcK
wbavwiZ cwZZ I dig GKwU gvwmK cwZe`b m`mMY I cvIbv`viMYi wbKU `vwLj Kwieb Ges hLb
hfve cqvRb ZLb mfve m`mMY I cvIbv`viMYi mfv Avnvb Kwieb, Ze cZK m`m I cvIbv`viK
wbq AZZ cwZ wZb gvm GKwU mfv Avnvb Kwieb Ges wbavwiZ cwZZ I dig ZvnvìK Kvcvwb
Aejywi AMMwZ mcK AewnZ Kwieb|
(2) hw` Kvcvwb AemvqK Dc-aviv (1) Gi weavb AbymiY KwiZ e_ nq, Zvnv nBj wZwb GBic cZK
e_Zvi AbwaK `k j UvKv A_` `bxq nBeb|
468| cZviYvi welq m`n nBj Kvcvwb AemvqK KZK Av`vjZK AewnZKiY(Report to
CourtbyLiquidatorwherefraudissuspected)|- (1) h Kvcvwb AemvqKi GBic gb nq h,
Kvb ew KZK
Kvcvwbi welq cZviYvg~jK Kvh msNwUZ nBqvQ, mB wZwb AbwZwej Av`vjZK GB
welq AewnZ Kwieb Ges Av`vjZ, Aejywi cwqvK evnZ bv Kwiqv, aviv 306 Gi Aaxb Z`Zi Rb Av`k
c`vb Kwie Ges, D Z`Z cwZe`b weePbvg Av`vjZ hic cqvRb gb Kwie, GB Aavqi Aaxb mBic
Av`k I wb`kbv c`vb Kwie Ges D ewK Av`vjZ KZK wbavwiZ ZvwiL Dnvi myL DcwZ nBqv Kvcvwb
MVbi D`vM MnY, ev Kvcvwb MVb ev Kvcvwbi Kvhg cwiPvjbvi Kvcvwbi GKRb KgKZv wnmve ev
Ab Kvbfve Zvnvi AvPiY I KvRKg mcK wRvmvev` Ask MnY Kwievi wb`k c`vb Kwie|
399
(2) aviv 452 Gi weavb Dc-aviv (1) Gi Aaxb wb`wkZ wRvmvevì , cqvRbxq cwieZb mvc,
chvR nBe|
469|
P~ovZ mfv I Aejyw(Final Meeting and dissolution)|- (1) Kvcvwbi welqvwì
mcYic Aejy nIqvi m m Kvcvwb AemvqK Aejyw mcK GKwU weeiYx cZyZ Kwieb hvnvZ
Kvcvwbi mcw I cwimc` wKfve wewj eb Kiv nBqvQ ev cvIbv`viì `bv-cvIbv wKfve wbcw Kiv
nBqvQ Zvnvi eYbv _vwKe; Ges AZtci Aejyw mcwKZ P~ovZ wnmve-wbKvk I ZrmcwKZ evLv Dcvcbi
Dk Kvcvwbi mvaviY mfv Avnvb Kwieb|
(2) Dc-aviv (1) G DwjwLZ mfv wbavwiZ dig I cwZZ Kvcvwb AemvqK KZK Avnvb KwiZ
nBe|
(3) hw` Kvcvwbi msLvMwi m`mMY Kvcvwbi AemvqKi cwZe`b weePbvi ci GB gg mZy nq
h, Kvcvwb Aejy nBe, Zvnv nBj Zvnviv Dnvi Aejywi wmvZ MnY KwiZ cvwie|
(4) mfv AbywZ nBevi `yB mvni ga, Kvcvwb AemvqK(K)
wbeKi wbKU(A) Kvcvwb Aejywi P~ovZ wnmvei GKwU Abywjwc Ges cZK mfv Abyvb mcwKZ
I Dnv AbywZ nBevi ZvwiL mcK GKwU wiUvb `vwLj Kwieb; Ges
(Av) mfvq MnxZ wmvZmg~ni Abywjwc ciY Kwieb; Ges
(L)
Dc-aviv (1) Gi Aaxb cwZe`b Ges Aejyw mcwKZ Kvcvwbi ewn I KvMRcmn
Kvcvwbi Aejyw Av`k c`vbi Dk wbavwiZ cwZZ Av`vjZi wbKU Ave`b
`vwLj Kwieb|
(5) hw` Av`vjZ Kvcvwb AemvqKi cwZe`b weePbvi ci GB gg mZy nq h, Aejywi cwqv
bvqmZ I KjvYKi, Zvnv nBj Av`vjZ Dc-aviv (4) Gi Aaxb Ave`b cvwi lvU w`bi ga Kvcvwb Aejywi
Av`k Rvix Kwie|
(6) Kvcvwb AemvqK Dc-aviv (5) Gi Aaxb RvixKZ Av`ki GKwU Abywjwc wk w`bi ga wbeKi
wbKU `vwLj Kwieb|
(7) iwRvi Dc-aviv (5) Gi Aaxb Av`vjZ KZK RvixKZ Av`ki Abywjwc cvwi ci Awej miKvix
MRU Kvcvwb Aejywi mcK GKwU wew/bvwUk cKvk Kwie|
400
(8) hw` Kvcvwb AemvqK GB avivi weavb AbymiY e_ nb, Zvnv nBj wZwb AbwaK GK j UvKv
A_` `bxq nBeb|
470| Kvcvwbi mcw weqi cY wnmve kqvi, BZvw` MnY Kvcvwb AemvqKi gZv(Power
of Company Liquidator to accept shares etc. As consideration for sale of property of
company)|- (1) h Kvb Kvcvwb ( nZvZwiZ Kvcvwb) ^QvKZ Aejywi cZve Kiv nBqvQ A_ev
^QvKZ Aejywi cwqvaxb iwnqvQ, Ges Dnvi mKj mcw ev eemvq ev Dnvi Kvb Ask Ab Kvb Kvcvwbi (
nZvZi MnYKvix Kvcvwb) wbKU weq ev nZvZii cZve Kiv nBqvQ, mB hw` Kvcvwbi wekl
wmvZ viv Abygvw`Z mvaviY gZv ev wekl eevcbvi gvag wb ewYZ welq Kvb gZv nZvZwiZ
Kvcvwbi Kvcvwb AemvqKK AcY Kiv nq, Zvnv nBj nZvZwiZ Kvcvwbi Kvcvwb AemvqK(K)
nZvZwiZ Kvcvwbi m`mMYi ga eb Kwievi Rb, kqvi, cwjwm ev nZvZi

MnYKvix Kvcvwbi Abyic ^v_/BUvi, mc~Y ev AvswkK nZvZi ev weqi
wewbgq wZciY wnmve MnY KwiZ cvwieb; A_ev
(L)
Ab h Kvb eev MnY KwiZ cvwieb hvnvi viv nZvZwiZ Kvcvwbi m`mMY
bM` A_, kqvi, cwjwm ev Abyic ^v_i cwieZ ev Dnvi AwZwi wnmve, nZvZi
MnYKvix Kvcvwbi gybvdvq kixK nBZ cvwie, ev Dnvi wbKU nBZ Ab Kvb gybvdv
MnY KwiZ cvwieb:
Ze kZ _vK h, RvgvbZ mwjZ cvIbv`viMYi mwZ eZxZ GBic Kvb
eevaxb Avmv hvBe bv|
(2) GB aviv Abymvi Kvb nZvZi, weq ev Ab Kvb eevi , Dnv nZvZwiZ Kvcvwbi
m`mMYi Rb evaevaKZvi mw Kwie bv|
(3) nZvZwiZ Kvcvwbi Kvb m`m hw` wekl wmvZi AbyK~j fvU c`vb bv Kib Ges Kvcvwb
AemvqK eivei wjwLZfve Zvnvi Avcw cKvk Kib, Ges wmvZ MnxZ nBevi mvZ w`bi ga Kvcvwbi
wbewKZ Kvhvjq D Avcw `vwLj Kib, Zvnv nBj wZwb Kvcvwb AemvqKK(K)
D wmvZ evZevqb Kiv nBZ weiZ _vwKevi; ev
(L)
Pyw viv ev wbewKZ gjvqbKvix KZK wbavwiZ g~j/`vg Zvnvi ^v_i Ask qi
Abyiva KwiZ cvwieb|
401
(4) hw` Kvcvwb AemvqK D m`mi ^v_i Ask qi wmvZ MnY Kib, Zvnv nBj wekl wmvZ
viv wbavwiZ cwZZ ZrKZK AvnwiZ q A_ Kvcvwb Aejywi c~eB cwikva KwiZ nBe|
471|
Kvcvwbi mcw wewj-eb (Distribution of property of Company)|- aviv 477 Gi
Aaxb AMvwaKvi wfwK cwikva mcwKZ GB AvBbi weavbvejx mvc, Kvcvwbi Aejywi , Dnvi mKj
cwimc` Dnvi `vq-`bv mgAwaKvii wfwZ I hyMcr cwikvai Rb eeZ nBe; Ges GBic eevaxb D
cwimc` m`mMYi AwaKvi I ^v_ Abyhvqx Zvnvì ga wewj-eb KwiZ nBe, hw` bv msNwewaZ wfbic Kvb
weavb _vK|
472|
Kvcvwb I cvIbv`viMYi Dci e`vei evaevaKZv (Arrangementwhenbindingon
Companyandcreditors)|- (1) h Kvcvwbi Aejyw Avmb ev Aejywi cwqv PwjZQ, mB Kvcvwb Ges
Dnvi cvIbv`viMYi ga aviv 470 G DwjwLZ e`veZ eZxZ, Ab Kvb e`veZ nBj Ges Kvcvwbi wekl
wmv viv Abygvw`Z nBj, D e`veZ Kvcvwbi Dci Ges cvIbvi gji wfwZ cvIbv`viMYi wZbPZy_vsk mwZ c`vb Kwij, mKj cvIbv`vii Dci Dnv evaZvgjK nBe|
(2) e`veZ nIqvi wZb mvni ga Kvb cvIbv`vi A_ev c`vqK Dnvi wei Av`vjZ
Avcxj/Ave`b KwiZ cvwieb, Ges Av`vjZ D Avcxj/Ave`bi cwZ D mskvab, cwieZb, Abygv`b ev
i` KwiZ cvwie|
473| cki Dci wmvZi Rb Av`vjZ Ave`bi AwaKvi (Powertoapplytocourttohave

question determined )|- (1) Kvcvwb AemvqK, ev Kvb c`vqK ev cvIbv`vi wb ewYZ welq Av`vjZ
Ave`b KwiZ cvwieb:(K)
Kvb Kvcvwbi Aejyw cwqv nBZ DZ Kvb cki Dci wmvZ c`vbi Rb;
(L)
kqvi g~j ev Abvb A_ Zje KvhKix Kiv, Kvb Kvhaviv wMZ Kiv ev Ab h Kvb
welq Av`vjZ ZrKZK Kvcvwb Aejywi ejvq h gZv ev h mKj gZv cqvM
KwiZ cvwiZ, mB gZv cqvM msvZ Kvb cki Dci wmvZ c`vbi Rb|
(2) Aejyw Avi nIqvi ci Kvcvwbi Kvb mcw ev gvjci evcvi c` AvUK, vK ev wWw Rvix
ev Ab Kvb cwZKvii Av`k c` nBj ev ejer nBZ _vwKj, Dnv i` Kwievi Rb AemvqKi ev Kvb
cvIbv`vi ev c`vqK Av`vjZi wbKU Ave`b KwiZ cvwieb|
402
(3) Av`vjZ hw` Dc-aviv (2) I (3) Gi Aaxb Ave`bi cwZ, GB gg mZy nq h, DvwcZ cki
wbcw ev Afx gZvi cqvM ev cv_xZ Av`k bvh I KjvYKi nBe, Zvnv nBj Av`vjZ Dnvi weePbvq
Dchy kZvaxb D Ave`b gyi KwiZ cvwie A_ev D Ave`bi Dci Ab hic Av`k`vb bvqmZ gb
Ki, mBic Av`k`vb KwiZ cvwie|
(4) GB avivi Aaxb Aejyw cwqv wMZ Av`ki GKwU Abywjwc Kvcvwb KZK ev wbavwiZ Ab
Kvbfve Awej wbeKi wbKU ciY KwiZ nBe Ges iwRvi Kvcvwb msvZ ewnZ Dnv cyOLvbycyOL
wjwce Kwieb|
474| ^QvKZ Aejywi eq (Cost of voluntary winding up)|- Aejywi Kvcvwb

AemvqKi cvwikwgKmn h mKj LiPc, PvR I Abvb eq mwVKfve cwikvai cqvRb nq Zvnv, RvgvbZavix
cvIbv`viMYi, hw` _vK, AwaKvi mvc, Ab mKj `vexi Zyjbvq AMvwaKvi wfwZ Kvcvwbi cwimc` nBZ
cwikvahvM nBe|
Aavq 4
mKj cKvi Aejywi chvR weavb
(Provisionsapplicabletoeverymodeofwindingup)
475| mKj cKvi `bv cgvY mvc(Debtsofalldescriptiontobeadmittedtoproof)|`Dwjqv wnmve NvwlZ Kvb Kvcvwbi , GB AvBbi A_ev `DwjqvZ msvZ AvBbi weavbvejxi cqvM
mvc, cZK Aejywi Kvhg NUbvmvc wfwZ cwikvahvM mKj `bv Ges Kvcvwbi wbKU `vexKZ mKj
cvIbv, hvnv eZgvb ev fwelZ ev NUbvmvc h Kvb cKvi nBZ cvi Zvnv, Kvcvwbi wei cgvY mvc Mvn
nBe, Ze hZ`~i me GBic `vex ev `bvi g~jgvb AvbygvwbK I bvqmZ wfwZ wbaviY KwiZ nBe|
476| `Dwjqv Kvcvwbi Aejywi `DwjqvZ msvZ AvBbi cqvM (Application of

insolvencyrulesinwindingupinsolventcompanies)|- (1) `Dwjqvic NvwlZ Kvcvwbi Aejywi
wb ewYZ welq `Dwjqv NvwlZ Kvb ewi mcwi AvcvZZt ejer `Dwjqv msvZ AvBbi h
mKj weavb chvR nq, mB GKB weavb chvR I AbymZ nBe:(K)
cgvY mvc FY;

403
(L)
evwlK ew (annuity) Ges fwelZ I NUbvmvc `vq-`vwqZi g~jgvb; Ges
(M)
RvgvbZavix I RvgvbZwenxb cvIbv`viMYi ^ ^ AwaKvi:

Ze kZ _vK h, RvgvbZavix cZK cvIbv`vii RvgvbZ DnvZ kwgKì
AbyK~j Zvnvì cv Aski hyMcr PvR mvc nBe Ges h RvgvbZavix
cvIbv`vi Zvnvi RvgvbZ cwiZvM I Zvnvi FY cgvY ewZiK Zvnvi RvgvbZi A_
Av`vqi cPv Kib, mB(A) AemvqK kwgKì cwZwbwaZ Kwievi I D PvR Av`vqi AwaKvix nBeb;
(Av) AemvqK KZK D PvR Av`vqi gvag cv A_ viv kwgKì cvIbv
cwikva eenvi Kiv nBe; Ges
(B)
D RvgvbZavix cvIbv`vii cvc h FY ZrKZK Av`vq Kiv me nqwb ev

Zvnvi RvgvbZ kwgKì Ask, GB `yBwUi ga hwU Kg, Zvnv aviv 477 Gi
Dk c~iYK kwgKì cvIbvi mwnZ hyMcr AMvwaKvi chvqfy nBe|
(2) Dc-aviv (1) Gi Aaxb mKj ew Zvnvì `vex cgvY Kwievi I Aejywi AvIZvaxb Kvcvwbi
cwimc` nBZ jfvsk cvBevi Ges Kvcvwbi wei mB mKj `vex Kwievi AwaKvix nBeb hvnv GB aviv ej
Zvnviv c_Kfve `vex Kwievi AwaKvix:
Ze kZ _vK h, hw` RvgvbZavix Kvb cvIbv`vi, Zvnvi RvgvbZ cwiZvM I Zvnvi FY cgvY ewZiK,
Zvnvi RvgvbZi A_ Av`vqi cPv Kib, Zvnv nBj wZwb mvgwqK AemvqKmn, hw` _vK, AemvqK KZK Zvnvi
RvgvbZi A_ Av`vqi c~e RvgvbZ msiYi Rb ewqZ A_ nBZ Zvnvi Aski ewqZ A_ cwikvai Rb `vqx
_vwKeb|
evLv|- GB Dc-avivi Dk c~iYK RvgvbZ msiYi Rb AemvqK KZK ewqZ A_, hvnv RvgvbZavix
cvIbv`vi cwikvai Rb `vqx, ewjZ D cvIbv`vii RvgvbZi h Ask kwgKì cvc mB Aski h eq
wbevn nq Dnvi mgcwigvY A_ ev` w`qv Aewk mKj eqK eySvBe|
(3) GB aviv 477 Gi Dk c~iYK,(K)
kwgKMY, Kvcvwbi , A_ Kvcvwbi mKj KgPvix hvnviv kg AvBb, 2006 Gi

aviv 2 Gi `dv (65) Z msvwqZ A_ kwgK;
(L)
kwgKi cvIbv, Kvcvwbi , A_ Kvcvwbi wbKU kwgKì cvc wb ewYZ

A_i mgw, h_v:404
(A)
mgq wfwK ev KvhwfwK nvi c`q gRyixmn mKj gRyix ev eZbvw` Ges
Kvcvwbi KvR Kwiqv Ìqvi Rb Kvb kwgKi Kwgkb wnmve mc~Y ev
AvswkK wnmve AwRZ eZb Ges kg AvBb, 2006 Gi h Kvb weavbi Aaxb
Kvb kwgKK c`q wZc~iY;
(Av)
Kvb kwgKK ev, Zvnvi gZyZ, Zvnvi DivwaKvix Kvb ewK Zvnvi PvKzixi
Aemvb nBevi ZvwiL chZ ev Aejywi Av`k ev wmvZ KvhKi nBevi c~e
ev KvhKi nBevi ZvwiL chZ cwikvaZe RgvKZ mKj nwjW igybvikb
(ce fvZv);
(B)
Kvcvwb cybMVb ev Ab Kvb Kvcvwbi mwnZ mshvRb nBevi Dk Kej

Kvb Kvcvwb ^QvKZ Aejy bv nBj A_ev Kvb wegvKviKi
(BbwmIivii) mwnZ Pywi Aaxb Aejywi iZ Kvcvwbi AwaKvi
kwgKMYi wbKU nZvZwiZ ev AwcZ bv nBj, Kvcvwbi Kvb kwgKi gZy
ev AgZv mwi KviY kg AvBbi Aaxb kwgKK c`q wZc~iY ev
wZc~iYi `vq-`vwqZ wnmve c`q mKj A_;
(C)
Kvcvwb KZK cwiPvwjZ fwel Znwej, AemifvZv Znwej, MvPywqwU Znwej ev

Kvcvwb KZK iwZ Ab h Kvb kwgK KjvY Znwej nBZ Kvb kwgKì
c`q mKj A_;
(M)
kwgKMYi Ask, Kvb Kvcvwbi RvgvbZavix cvIbv`vii RvgvbZi , A_

Kvb cvIbv`vii RvgvbZi g~jgvbi ga kwgKì cvIbvi mB AvbycvwZK AskK
eySvBe hvnv kwgKì gvU cvIbv Ges RvgvbZavix cvIbv`viMYi Kvcvwbi wbKU
cvc FYi mgwi mwnZ kwgKì cvIbv A_i AvbycvwZK Aski mgcwigvY|
evLv|- Kvb Kvcvwbi RvgvbZavix cvIbv`vii RvgvbZi g~jgvb
1,00,000 UvKv| kwgKì gvU cvIbv 1,00,000 UvKv| Kvcvwbi wbKU nBZ
RvgvbZavix cvIbv`viMYi cvc FYi cwigvY 3,00,000 UvKv| kwgKì cvIbv Ges
Kvcvwbi wbKU nBZ RvgvbZavix cvIbv`viMYi cvc FYi mgw 4,00,000 UvKv|
AZGe, RvgvbZ kwgKì Ask RvgvbZi gvU g~jgvbi GK-PZy_vsk A_vr 25,000
UvKv|
405
477| AMMY AMvwaKvi cwikva (Overriding preferential paments)|- (1) GB AvBb ev

AvcvZZt ejer Ab Kvb AvBb hvnv wKQyB _vKzKbv Kb, Kvb Aejy KvcvwbZ, AMvwaKvi wfwZ c`q Ab
mKj FYi Zyjbvq wb ewYZ cvIbvw` AvM cwikva KwiZ nBe: (K)
kwgKì cvIbv; Ges
(L)
RvgvbZavix cvIbv`viMYi cvc FYi AbwaK mB cwigvY Ask hvnv aviv 476 Gi
Dc-aviv (1) Gi kZvski `dv (B) Gi mgchvqfy:
Ze kZ _vK h, Kvb Kvcvwbi Aejywi , Aejywi c~eeZx `yB
ermii ev wbavwiZ Ab Kvb gqvì Rb cwikvahvM aviv 476 Gi Dc-aviv (3)
Gi `dv (L) Gi Dc-`dv (A) G DwjwLZ gRyix ev eZb Kvcvwbi cwimc` weqi
wk w`bi ga, RvgvbZavix cvIbv`viMYi RvgvbZi Dci wbavwiZ cwigvY PvR
mvc, Ab mKj FYi Zyjbvq AMvwaKvi wfwZ cwikva KwiZ nBe (RvgvbZavix
cvIbv`viMYi cvc FYmn)|
(2) Dc-aviv (1) Gi kZvski Aaxb cwikvahvM FY RvgvbZavix cvIbv`viMYK Kvb A_ cwikvai
c~e mc~Y cwikva KwiZ nBe Ges AZtci D Dc-avivi Aaxb cwikvahvM FY mc~Yfve cwikva KwiZ
nBe Ze D mKj `bv cwikva Kwievi cwimc` Achv nBj, mB Hwj mgvbycvwZK nvi gIKzd/
nvm KwiZ nBe|
478| AMvwaKvi wfwZ cwikva(preferentialpaments)|- (1) Kvb Aejywi , Abvb FYi

Zyjbvq wbewYZ `bvwj AMMY AMvwaKvi cwikva msvZ aviv 461 mvc, AMvwaKvii wfwZ cwikva
KwiZ nBe:(K)
miKvi ev vbxq KZci cvIbv mKj ivR^, Uv, mm I iU hvnv mswk ZvwiL
Kvcvwbi wbKU cvIbv nBqvQ, Ges D ZvwiLi c~e nBZ evi gvmi ga Kvcvwb
KZK c`q nBqvQ;
(L)
mswk ZvwiLi AeewnZ c~ei evi gvmi ga AbwaK Pvi gvm gqvì Rb mgq
wfwK ev KvhwfwK nvi c`q gRyixmn mKj gRyix ev eZbvw` Ges Kvcvwbi KvR
Kwiqv Ìqvi Rb Kvb kwgKi Kwgkb wnmve mc~Y ev AvswkK wnmve AwRZ eZb,
Ze GZ`&welq Kvb bvwUk Rvix Kiv nBj, Kvb kwgKK GB `dvi Aaxb
cwikvahvM A_ D bvwUk DwjwLZ cwigvYi A_ Acv AwaK nBe bv;
406
(M)
Kvb kwgKK cwikvahvM ev, Zvnvi gZyZ, Zvnvi c `vex`vi Kvb ewK
cwikvahvM Zvnvi PvKzixi Aemvb nBevi ZvwiL chZ ev Aejywi Av`k ev, gZ,
Kvcvwb wejy nBevi c~e ev KvhKi nBevi ZvwiL chZ RgvKZ mKj Drme fvZv
(holiday remunaration);
(N)
Kvcvwb cybMVb ev Ab Kvb Kvcvwbi mwnZ mshvRb nBevi Dk Kej Kvb

Kvcvwb ^QvKZ Aejy bv nBj, mswk ZvwiL nBZ AeewnZ c~eeZx evi gvm
mgqKvji ga kg AvBb, 2006 Gi Aaxb wbqvMKvix wnmve Kvcvwb KZK `jMZ
exgv ev AvcvZZt ejer Ab Kvb AvBb Abymvi cwikvahvM Askc`vb
(contributions)mwKZ mKj cvIbv;
(O)
Kvb exgvKviKi (BbwmIivii) mwnZ Pywi Aaxb Aejywi iZ Kvcvwbi AwaKvi

kwgKMYi wbKU nZvZwiZ ev AwcZ bv nBj, Kvcvwbi Kvb kwgKi gZy ev
AgZv mwi KviY D exgvcwjwmi AvIZvq kwgKi cvIbv wZc~iY ev wZc~iYi
`vq-`vwqZ wnmve c`q mKj A_:
Ze kZ _vK h, h kg AvBbi Aaxb Kvb wZc~iY mvvwnK wfwZ
cwikva Kiv nq, mB GB `dvi Aaxb cwikvahvM A_ _vK/ GK Kvjxb c`q
wnmve weewPZ nBe Ze hw` D wbqvMKZv kg AvBbi Aaxb Kvb Ave`b Kib,
Zvnv nBj Dnv cybivq mvvwnK wfwZ, hw` cybivq Pvjy Kiv me nq, c`vb Kiv hvBe;
(P)
Kvcvwb KZK cwiPvwjZ fwel Znwej, AemifvZv Znwej, MvPywqwU Znwej ev Kvcvwb
KZK iwZ Ab h Kvb KgPvix KjvY Znwej nBZ Kvb KgPvixMYK c`q mKj
A_;
(Q)
aviv 308 Ges 311 Abymvi cwiPvwjZ Z`Z eq, hZ`~i me Dnv Kvcvwb KZK
cwikvahvM|
(2) h Kvvwbi Kvb KgPvixK ev, Zvnvi gZyZ, Ab Kvb ewK whwb Zvnvi gvag A_ `vwe
Kib, ZvnvK gRywi ev eZb A_ev AeKvkKvj cvwikwgK wnmve Dnv c`vb Kiv nq, mB D KgPvix A_ev
hvnvi gvag ZvnvK AwMg A_ cwikva Kiv nBqvwQj Zvnvi, D Dk Ab Kvb ew KZK AwMg c` A_
eZxZ, Kvvwbi Aejywi mgq, Abyicfve AwMg c` ev cwikvwaZ A_i evcvi mB cwigvY AMvwaKvi _vwKe
hvnv D KgPvix ev Ab Kvb ewi hvnvi, Kvvwb Aejywi mgq, AMvwaKvi _vwKZ, Ze Abyic c` cwikvai
KviY, h A_ nvm Kiv nBqvQ, Dnv jvfi AwaKvi _vwKe|
(3) GB avivq DwjwLZ FY407
(K)
Dnvì ga mgvbfve kYxweb _vwKe, hw`bv D cwim` cvIbv wgUvbvi Achv

nq, Abyic Dnv AvbycvwZK nvi nvm cvBe;
(L)
Kvvwbi cvIbv`viMYK cwikvai Rb Kvvwbi cwim` h cwigvY Achv nq, Dnv

Kvvwb KZK m fvmgvb PvRi Aaxb wWevinvviì `vexi Dci AMvwaKvi cvBe, Ges
D m` ev PvR mvc cwikva Kiv nBe|
(4) Aejywi eq Ges LiPi (costandexpense)Rb hic cqvRb nBZ cvi mBic cwigvY A_i
aviY mvc, GB avivi Aaxb DwjwLZ FY ZvrwYKfve Qvo KwiZ nBe, Ges h Dc-aviv (1) Gi `d
(N)Gi Aaxb FYi AMvwaKvi Dnvi AvbyvwbK cgvY nBe, mB Dnv Zje Kiv nBe bv, hw`bv Abfve
wbavwiZ nq|
(5) Kvb f~^vwg ev Ab Kvb ew whwb fvov eKqv _vwKevi KviY gvj vK Kib ev KwiqvQb A_ev
Kvvwbi mì , Aejyw Av`k c`vbi ZvwiLi c~ei AeewnZ 3 (wZb) gvmi ga GB avivi Aaxb h
FYi welq AMvwaKvi c`vb Kiv nBqvQ Dnv Abyicfve vKZ cY ev m` A_ev weqcY nBZ c_g Qvo
Ìqv nBe|
(6) DcwPZ QzwUi mgq ev AmyZvi mgq wPwKrmvRwbZ A_ev Abvb Dchy KviY Kg nBZ AbycwwZi
, D mgq c` cvwikwgK Kvvwbi mvwfm eve` gRywi wnmve c`vb Kiv nBqvQ gg MY nBe|
DcwPZ QzwUi cvwikwgK (accrued holiday remuneration) A_, Kvb ewi ,

Zvnvi PvKwii kZ ev Ab Kvb AvBb Ges Zàxb c` Kvb Av`k ev wb`kbv Abymvi,
cwikvwaZ mKj A_, cvwikwgK wnmve cwikva Kiv nBZ AZfy nBe, hvnv Kvvwbi
mvaviY Kvh cwiPvjbvi mgq Kvvwbi PvKwii KviY QzwUi mgq cwikva KwiZ nBZ Dnv,
QzwU cvc nIqv ch AevnZ _vK;
(L)
PvKwiRxex (employee) A_ kwgK Afz nBe bv; Ges
(M)
cvmwK ZvwiL (relevantdate) A_,(A)
Av`vjZ KZK Aejy Kvvwbi , wbqvMi ZvwiL ev mvgwqK wjKzBwWUii c_g

wbqvM, A_ev, hw` Abyic wbqvM mb bv nBqv _vK, Zvnv nBj Aejywi Av`k, hw`bv,
Ab, Kvvwb D ZvwiLi c~e ^Qvq Aejy nBqv _vK; Ges
(Av)
Abvb , Kvvwbi ^QvKZfve Aejywi wmv MnYi c~ei ZvwiL|
408
479| cZviYvg~jK AMvwaKvi (Fraudulent preference)|- (1) h Kvvwb KZK Kvb ewi
cwZ AMvwaKvi c`vb Kiv nq, whwb D Kvvwbi GKRb cvIbv`vi ev Kvvwbi h Kvb FY ev Abvb `vqi
Rvwgb`vi ev MvUvi, Ges D Kvvwb Ggb Kvb Kvh Ki A_ev Ab Kvb Kvhi KviY Kvvwb wZM nq,
hvnvi dj D ew Ggb GK ghv`vq/Aevq DcbxZ nb hvnv, Kvvwbi Aejywi mgq, wZwb, hw` D Kvh
Aejywi Ave`b `vwLji c~ei AeewnZ 6 (Qq) gvmi ga bv Kiv nBZ, Zvnv nBj wZwb h ghv`vq/Aevq
wQjb mB ghv`v/Aev c~ei PvBZ AwaKZi fvj nq, mB Av`vjZ, hw` GB gg m nb h, D jb`b
cZviYvg~jK AMvwaKvi, Zvnv nBj Av`vjZ, Dchy gb Kwij, Kvvwb AMvwaKi c`vb bv Kwij, D ew h
ghv`vq/Aevq _vwKZb ZvnvK mB Aevq cybenvj Kwievi wb`k c`vb KwiZ cvwieb|
(2) Av`vjZ hw` GB gg m nb h, Kvvwb Aejywi Ave`b `vwLji c~eeZx 6 (Qq) gvmi ga,
Kvvwbi c ev wec c` Av`k, MnxZ e KZ Kvh vei ev Avei mwi AMvwaKvi nvwiZ nBqvQ
A_ev cYi mieivn, cwikva mb nBqvQ, Zvnv nBj Av`vjZ hic Dchy gb Kwieb mBic Av`k c`vb
Kwieb, Ges Av`vjZ Abyic jb`bK Aea NvlYv KwiZ cvwieb, Ges D ewi ghv`v/Aevb cybenvj
KwiZ cvwieb|
480|
mij wekvm Kiv nq bvB Ggb nvi djwenxb nBe (Transfernotingoodfaithtobe
void)|- Kvb Kvvwb KZK, vei ev Avei, h Kvb mwi nvi, A_ev, Kvvwbi mvaviY Kvhvejx
cwiPvjbvi avivevwnKZvq A_ev Zvi ev `bv`vii c mij wekvm Ges cYi wewbgq KZ nvi ev mieivn
eZxZ, cYi mieivn hw` Av`vjZ Kvvwb Aejywi Ave`b `vwLji c~e A_ev Kvvwbi ^QvKZ Aejywi
wmv MnYi c~eeZx 1 (GK) ermii ga Kiv nq, Zvnv nBj Dnv Kvvwbi Aejywi wec djwenxb nBe|
481| KwZcq nvi djwenxb nBe (Certaintransfertobevoid)|- cvIbv`vii myweav_ Kvvwb

KZK UvwK c` mKj mw ev cwimcì nvi ev ^ZwbqvM djwenxb nBe|
482| cZviYvg~jKfve AMvwaKvi c` KwZcq ewi `vq`bv Ges AwaKvi (Liabilitiesandrightsof
certain persons fraudulently prefererred)|- (1) Kvb Kvvwbi Aejyw PjvKvj, GB AvBb ceZbi
ci, GB avivi Aaxb Kvvwb KZK mvw`Z, MnxZ ev KZ Kvh Kvvwbi FYi wbqZv weavbi Rb eKKZ ev
PvRKZ mwZ ^v_evb ewi cZviYvg~jK AMvwaKvi wnmve aviv 479 Gi Aaxb Aea nBe, GB weavb
mI, AMvwaKvicv ew, Zvnvi GKB AwaKvi Ges `vq mvc, FYi Rb ewMZfve Rvwgb`vi wnmve
cwZkywZe, eKZ ev PvRKZ mw ev Dnvi ^v_i g~j, hvnv Kg nq, mB cwigvY `vq Zvnvi Dci eZvBe|
409
(2) Dc-aviv (1) Gi Aaxb AMvwaKvicv ewi ^v_i g~j (valueofinterest) h ZvwiL cZviYvg~jK
AMvwaKvi msNwUZ nBqvQ mB ZvwiL Ggbfve cwimgv nBe, hb D ^v_, Kvvwbi FY wnmve eK ev
PvRfz `vq eZxZ, mKj cKvii `vq nBZ gy|
(3) Rvwgb`vi ev MvUvii cZviYvg~jK cwikvai cvcU h Kvb cwikvai welq Av`vjZi wbKU
Ave`b Kiv nBj, Av`vjZi h ewK cwikva Kiv nBqvwQj Zvnvi Ges Rvwgb`vi ev MvUvii gaKvi D~Z
cwikvai evcvi D~Z weiva gxgvsmvi GLwZqvi _vwKe Ges D welq cwZKvi gyii GLwZqvi _vwKe,
Aejywi Dk Abyic Kiv AvekK bv nIqv mI, Ges Av`vjZ GZ`yk jxf Av`k c`vb KwiZ cvwieb
hvnvZ cwikvwaZ A_i cybiyvi gvgjvi ZZxq c wnmve Rvwgb`vi ev MvUviK DcwZ KwiZ cvib|
483| cengvb PvRi djvdj (Effect of floating charge)|- (1) h Kvb Kvvwbi Aejyw
PjvKvj, Kvvwbi Aejyw Avi nBevi AeewnZ 12 (evi) gvmi ga m Kvvwbi Kvb D`vM ev mwi
Dci cevngvb PvR Aea nBe, Ze KvvwbK bM` cwikvwaZ A_, ev cieZxZ m PvR, Ges cYi wewbgqi
Rb c`, evwlK 5 (cvuP) kZvsk nvi A_ev miKvi hic wbaviY Kwie mBic nvi my`mn, PvR eZxZ, hw`bv Bnv
cgvwYZ nq h D Kvvwb PvR m nBevi ci FY cwikva Kivi gZ mvg_evb wQj|
484|
Kmva/Abvivm mwi `vweZvM (Disclaimerofonerousproperty)|- (1) h Kvb
Kvvwbi Aejyw PjvKvj, D Kvvwbi wbgewYZ m` _vK, h_v:(K)
Abvivm Pzwi Aaxb h Kvb kYxi fvM`LjKZ f~wg;
(L)
Kvvwbi kqvi ev K;
(M)
AweqhvM ev Abvqvm AweqhvM Abvb mw, hvnv Dnvi `LjKvii KviY whwb h
Kvb Kvh mv`b ev h Kvb cwigvYi A_ cwikvai Rb eva _vKb;
(N)
AjvfRbK Pzwi , D Kvvwbi wjKzBWUi, Av`vjZi wjf cv nBqv Ges GB avivi

weavbejx mvc, wjwLZfve ^vic~eK, h Kvb mgq Kvvwbi Aejyw Avi nBevi ci 12
(evi) gvmi ga ev Av`vjZ KZK c` AwZwi mgq ch, wZwb D mw weq ev Dnvi
`Lj MnYi cPv KwiqvwQjb ev ZrmwKZ gvwjKvbv msv h Kvb Kvh mv`b Kib ev
Pyw Abymvi Kvb Kvh Kib Dnv mI, D mw `vweZvM KwiZ cvwieb:
410
Ze kZ _vK h, h Kvvwbi wjKzBWUi Abyic Kvb mwi AwZ mK AewnZ bv _vKb,

mB wZwb D mw mK AewnZ nIqvi ci, 12 (evi) gvmi ga A_ev Av`vjZ KZK c` AwZwi
mgqi ga `vweZvM KwiZ cvwieb|
(2) `vweZvMKvix, `vex ZvMi ZvwiL nBZ, Kvvwbi ev `vweZvMKZ mwi AwaKvi, ^v_ Ges `vq`bv
wbaviY mwq nBeb, Ze Kvvwbi Aemvqbi Dk cqvRb eZxZ, Ges Kvvwbi mwZ Ab ewi
`vq, ^v_ ev `vq`bvi AwaKvi zY Kwieb bv|
(3) Av`vjZ `vweZvMi AbygwZ c`vbi c~e ev ci, ^v_evb ewi Dci bvwUk Rvwii wb`k c`vb KwiZ,
Ges hic bvqmZ I Dchy& cqvRb gb Kwieb D AbygwZi Rb mBic kZ I Av`k c`vb KwiZ cvwieb|
(4) Kvvwbi wjKzBWUi GBic Kvb mw `vweZvM KwiZ cvwieb bv hvnvi evcvi Kvb ^v_evb ew
Zvnvi wbKU wjwLZ Ave`b `vwLj Kwiqv D mw `vweZvM Kiv nBe wK nBe bv Zwelq Zvnvi wmv cv_bv
Kib, Ges Kvvwbi wjKzBWUiK, Ave`b cvwi ci 28 (AvUvk) w`bi ga ev Av`vjZ KZK c` AwZwi
mgqi ga, Ave`bKvixi Dci GB gg bvwUk Rvwi KwiZ nBe h, wZwb Av`vjZi wjf cvIqvi Rb ìLv
KwiZ Pvnb, Ges D mw Pzwi Aaxb _vwKj, hw` Kvvwbi wjKzBWUi c~ev Ave`bi ci D mgq ev
AwZwi mgqi ga D Pzw `vwe ZvM bv Kib, Zvnv nBj wZwb Dnv MnY KwiqvQb ewjqv MY nBe|
(5) Av`vjZ Kvb ewi Ave`bi wfwZ, whwb Kvvwbi wjKzBWUii wei Kvvwbi mwnZ mvw`Z
Pzwi Aaxb ev mvc myweav jvfi AwaKvix, D Pzw cwZcvjb bv Kwievi KviY h Kvb ci cwikva ev wZi
kZ mvc, Dnv evwZji Av`k, ev hic bvqmZ ev Dchy mBic Ab Kvb cwZ Aej^b Kwievi Av`k
c`vb KwiZ cvwieb, Ges D Av`k Abymvi D ewK Aejywi mgq Kvvwbi FY wnmve ZrKZK cgvwYZ
cwigvY wZc~iY c`vbi Av`k c`vb KwiZ cvwieb|
(6) Av`vjZ h Kvb ewi Ave`bi wfwZ whwb Kvb `vweZvMKZ mwi welq, A_ev D
`vweZvMKZ mwi welq GB AvBbi Aaxb Abegy Kvb `vqi Kvb ^v_ eZxZ, `vwe Dcvb Kwij, D
ewi bvbx MnY Kwiqv Dchy gb Kwij, D mwZ ^v_evb ewK, A_ev Ab Kvb ewK hvnvK D
mw c~ev `vqi wZc~iY wnmve c`vb Kiv bvqmZ gb nBe, A_ev Zvnvi UvwK, Av`vjvZ hic
bvqmZ I Dchy gb Kwieb mBic kZ, D mw AcY Kwievi, ev D mw nvi Kwievi Av`k
c`vb KwiZ cvwieb Ges Abyic AcYi Av`k c`vbKvj D Afz mw DnvZ DwjwLZ ewi bvg,
GZ`yk Kvb mw nvii `wjj ev eiv eZxZ, AcY KwiZ nBe:
Ze kZ _vK h, h D `vweZvMKZ mw BRviv cKwZi nq, mB Av`vjZ mB ewi c
AcY Av`k c`vb Kwieb bv whwb Kvvwb AvBbi Aaxb `vwe Dvcb Kib, wZwb BRviv`vi nDb ev eKMnxZv
nDb ev mw nvii gvag Dnvi `vwqZcv nDb, Ze wbgewYZ kZ eZxZ, h_v:-
411
(K)
GKB `vq`bv Ges evaevaKZv mvc h mKj welq D Kvvwb Dnvi Aejyw Avi
nBevi mgq, BRvivi Aaxb wQj; ev
(L)
Av`vjZ hw` Dchy gb Kib h, `vq`bv Ges evaevaKv Ggb cKwZi h, Dnv hb BRviv
viv D ZvwiL Kej D ewK c`vb Kiv nBqvwQj, Ges D Bnv cZxqgvb nq h,
D mw BRviv Av`k DwjwLZ mw, Ges Kvb eKMnxZv ev Aaxb-BRviv`vi whwb D
kZ AcY Av`k cZvLvb KwiZQb, Zvnv nBj Dnv mKj cKvii ^v_i evwni _vwKe,
Ges D mwi RvgvbZ, Ges, hw` Kvvwb AvBbi Aaxb Kvb ew Dnv `vwe bv Kib whwb
D kZ Av`k MnY KwiZ Pvnb, Zvnv nBj Av`vjZ D f~-mw (estate) Ges
Kvvwbi ^v_ Ggb Kvb ewK AcY KwiZ cvwieb whwb, ewMZfve ev Zvnvi cwZwbwai
gvag, GKKfve ev Kvvwbi mwnZ h_fve BRviv Pzw mv`b KwiZ Pvnb, Kvvwb
KZK m ^v_ I `vq nBZ mB mKj f~-mw nBZ PvRgy I ^vaxb gg Av`k c`vb
KwiZ cvwieb|
(7) GB avivi Aaxb `vexZvMKvixi Kvhi viv wZM ew Kvvwbi cvIbv`vi ewjqv MY nBeb Ges
wZi cwigvY Abyhvqx wZc~iY cvBeb, Ges GKBfve ZvnvK cgvY KwiZ nBe h, D cwigvYi A_ Kvvwbi
Aejywi mgqi FY|
485| Aejyw Avi nBevi ci nvi, BZvw` djwenxb (Transferetc.aftercommencementof
winding up void)|- (1) ^QvKZ Aejywi , Kvvwbi wjKzBWUi cwZ ev Zvnvi Abygv`b viv KZ
nvi eZxZ, Kvvwbi kqvii h Kvb nvi, Ges Kvvwb Aejyw Avi nBevi ci, Kvvwbi m`mMYi
ghv`vi cwieZb djwenxb nBe|
(2) Av`vjZ KZK Aejywi , Av`vqhvM `vwemn mwi Kvvwbi mwi h Kvb nvi, Ges
Kvvwb Aejywi Avi nBevi ci, Kvwb kqvii nvi ev Dnvi m`mMYi ghv`vi cwieZb, Av`vjZ wfbic
Av`k c`vb bv Kwij, djwenxb nBe|
486| Av`vjZ KZK Aejywi mgq KwZcq evRqvw,
mv`b, BZvw` djwenxb (Certain
attachments,execution,etc.inwindinguptobevoid)|- (1) h, Av`vjZ KZK Kvb Kvvwbi

AejywKvj,(K)
Kvvwbi fy-mw ev djvdj wei Av`vjZi gyi Av`k eZxZ, Kvvwbi Aejyw Avi
nIqvi ci, h Kvb evRqvw, ÌwjqvZ ev mv`b KvhKi nq;ev
412
(L)
Kvvwbi fy-mw ev djvdj wei Av`vjZi wjf Av`k eZxZ, Kvvwbi Aejyw Avi
nIqvi ci, h Kvb weq AbywZ nq,
-mB Dnv djwenxb nBe|

(2) GB avivi Kvb wKQzB miKviK c`q Ki ev eKqv msv Kvb Kvhavivq chvR nBe bv|
487|
Aejywi mgq Kvvwbi KgKZvMY KZ Aciva (Offencesbyofficersofcompaniesin
liquidation)|- (1) Av`vjZi Av`k viv ev ^QvKZfve, Kvb Kvvwbi Aejyw PjvKvj, A_ev hvnvK
cieZxZ Av`vjZ KZK Aejywi Av`k c`vb Kiv nBqvQ, A_ev hvnv cieZxZ ^QvqKZfve Aejywi Rb
wmv MnY KwiqvQ, hw`(K)
D Kvvwbi eZgvb ev mveK Kvb KgKZv, Kw_Z Aciva msNUbi mgq, Zvnvi mevP
vb I wekvmgZ Kvvwbi mKj vei ev Avei mw m~Yfve ev mwZKvifve cKvk bv
Kib, Ges Kxfve Ges KvnvK Ges Kvb cYi wewbgq, Kvvwbi mvaviY Kvhvejx
cwiPvwjZ nIqvi mgq nvwiZ mw eZxZ, Ges KLb Kvvwb Dnvi mwi Askwekl
nvi KwiqvwQjb cKvk bv Kib;
(L)
D KgKZv Kvvwbi wjKzBWUii wbKU, ev wZwb hic wb`wkZ nBqvQb mBic Zvnvi
ndvRZ ev wbqYvaxb _vKv ev AvBb viv ZjeKZ vei ev Avei mwi D mKj Ask
nvi bv Kib;
(M)
D KgKZv Kvvwbi wjKzBWUiK, ev ZvnvK hic Kivi Rb wb`k c`vb Kiv nBqvQ
mBic Zvnvi ndvRZ ev wbqYvaxb _vKv ev AvBb viv ZjeKZ mKj ewn Ges `wjj
nvi bv Kib;
(N)
D KgKZv Kvvwbi Aejyw Avi nIqvi AeewnZ c~e ev ci 12 (evi) gvmi ga,(A)
GK nvRvi ev Z`~a g~ji Kvvwbi mwi Askwekl Mvcb ivLb ev KvvwbK

c`q ev Kvvwbi wbKU nBZ cvc Kvb FY Mvcb ivLb;
(Av)
GK nvRvi ev Z`~a g~ji Kvvwbi mwi Askwekl cZviYvg~jKfve AcmvwiZ

Kib;
(B)
Kvvwbi Kvb mw ev welq Mvcb, asm Kib, wZM ev Rvj Kib, ev Mvcb,
asm, wZ ev Rvj nBZ cvi Dnv Rvwbqv wbqv vZmvi Dnv Kib;
413
(C)
Kvvwbi Kvb mw ev welq wg_v ewn Zwi Kib ev wg_v Rvwbqv wbqv vZmvi
Dnv Kib;
(D)
Kvvwbi Kvb mw ev welq msv ewn cZviYg~jKfve cwiZvM Kib ev

cwieZb Kib ev Dnvi Kvb wePzwZ Kib A_ev Rvwbqv wbqv vZmvi Dnv Kib;
(E)
wg_v cwZwbwaZ viv A_ev cZviYvi viv Kvvwbi c ev Rb avi (credit) Kvb
mw ARb Kib hvnvi Rb cieZxZ Kvvwb Kvb A_ cwikva Ki bvB;
(F)
Kvvwb Dnvi Kvhvejx cwiPvjbv KwiZQ GBic wg_v fvb Kwiqv Kvvwbi c ev
Rb avi Kvb mw ARb Kib hvnvi Rb cieZxZ Kvvwb Kvb A_ cwikva
Ki bvB;
(O)
D KgKZv Kvvwbi Kvb welq weeiYxZ h Kvb welq iyZc~Y wePzwZ (omission)
NUvBqv _vKb;
(P)
D KgKZv Rvbb Ges wekvm Kib h, Aejyw PjvKvj Kvb ew KZK wg_v FYi cgvY
`vwLj Kiv nBqvQ Dnv Kvvwbi wjKzBWUiK 1 (GK) gvmi ga AewnZ KwiZ e_ nb;
(Q)
D KgKZv Aejyw Avi nIqvi ci, Kvvwbi mw ev welq msv ewn ev `wjj
Dcvcb evav c`vb Kib;
(R)
D KgKZv Aejyw Avi nIqvi ci, ev Kvvwbi cvIbv`viMYi mfv AbywZ nIqvi ci,
Aejyw Avi nIqvi AeewnZ c~ei 12 (evi) gvmi ga Aeve wZ ev LiPi KviY
Kvvwbi mwi Askwekli Rb Revew`wni Rb mP nb/ cqvm Pvjvb;
(T)
D KgKZv Kvvwbi cvIbv`viMY ev Zvnvì KvnviI mwZ jvfi Dk ev Kvvwbi

welq ev Aejyw msv Pzw Abymvi, wg_v cwZwbwaZ ev cZviYvi Rb `vlx mve nb;
-Zvnv nBj wZwb Ab~b 3 (wZb) ermi Ges AbwaK 5 (cvuP) ermii Kviv`, Ges Ab~b 1 (j) UvKv Ges AbwaK
3 (wZb) j UvKv A_` `wZ nBeb:
Ze kZ _vK h, hw` wZwb cgvY KwiZ cvib h, Kvvwbi cKZ Aevb cKvki Zvnvi cZviYv ev
Mvcb Kivi Kvb Dk wQj bv, Zvnv nBj Dnv Zvnvi AvZc mg_bi fvj hyw nnZ cvi|
(2) h Kvb ew Ggb Kvb cwiwwZZ Kvvwbi Kvb mw eK c`vb Kib, RvgvbZ ivLb ev
nvi Kib hvnvi viv Dc-aviv (1) Gi `dv (N) Gi Dc-`dv (F) Gi Aaxb GKwU Aciva msNwUZ nq, mB
cZK ew whwb D mw Dic eK MnY Kib ev RvgvbZ ivLb ev Abfve nMZ Kib wZwb Ab~b 3
414
(wZb) ermi Ges AbwaK 5 (cvuP) ermii Kviv`, Ges Ab~b 3 (wZb) j UvKv Ges AbwaK 5 (cvuP) j UvKv
A_` `wZ nBeb:
evLv|- GB avivi Dk c~iYK, KgKZv Awfew A_ Kvvwbi cwiPvjKMYi wb`k I wb`kbv
Abymvi Kvh Kwievi Rb Af h Kvb ew Afz nBeb|
488|
KgKZMY KZK KZ cZviYvi ` (Penalty for fraud by officers)|- (1) hw` hw` Kvb
ew, Awfhy Aciva msNUbi mgq Kvb Kvvwbi KgKZv wnmve, hvnv cieZxZ Aejywi Rb Av`vjZi Av`k
cv nBqvQb A_ev hvnv cieZxZ ^QvqKZfve Aejywi Rb wmv MnY KwiqvQ,(K)
wg_v fvb Kwiqv ev Ab Kvb cZviYvg~jK Dcvq Ab Kvb ewK KvvwbK avi/wWU
c`vbi Rb DrmvwnZ Kib, ev
(L)
Kvvwbi cvIbv`vMYK ev Ab Kvb ewK cZviYvi Dk, Kvb Dcnvi c`vb Kib ev
c`vbi eev Kib A_ev Kvvwbi mw nvi, gvj Avivc Kib, A_ev Kvvwbi h
Kvb mv`bi Av`k Dcv Kib ev AbK Dcv Kivi myhvM c`vb Kib, ev
(M)
Kvvwbi cvIbv`vMYK cZvwiZ Kwievi Dk, Kvvwbi wec AwRZ A_ cwikvai ivq
ev Av`k viv Am nIqvi ZvwiL nBZ ev D ZvwiLi c~eeZx 2 (`yB) gvmi ga
Kvvwbi mwi Askwekl Mvcb ev AcmviY Kib,
-Zvnv nBj wZwb Ab~b 1 (GK) ermi Ges AbwaK 3 (wZb) ermii Kviv`, ev Ab~b 1 (GK) j UvKv Ges
AbwaK 3 (wZb) j UvKv A_` `wZ nBeb|
489| h_vh_ wnmve bv ivLvi `vq|- (1) Kvb Kvwbi Aejyw PjvKvj, hw` Bnv `kgvb nq h,
Kvvwbi Aejyw Avi nIqvi c~eeZx 2 (`yB) ermii ga, A_ev Kvvwbi wbMwgZKiYi mgq Ges Kvvwbi
Aejywi mgqi ga, hvnv Kg nq, Dnvi wnmve-ewn h_vh_fve msiY Kiv nq bvB, Zvnv nBj Kvvwbi cZK
KgKZv whwb Dnv KwiZ e_ nBqvQb wZwb Ab~b 1 (GK) ermi Ges AbwaK 3 (wZb) ermii Kviv`, ev Ab~b 1
(GK) j UvKv Ges AbwaK 3 (wZb) j UvKv A_` `wZ nBeb, hw`bv wZwb GB gg hyw c`kb KwiZ mg
nb h, wZwb mZZvi mwnZ `vwqZ cvjb KwiqvQb Ges h cwiwwZZ Kvvwbi eemv cwiPvwjZ nBZwQj Dnv mB
Aevq D e_Zv gvhvM|
(2) Dc-aviv (1) Gi Dk c~iYK, Kvb Kvvwbi , Dnvi wnmve-ewn h_vh_fve msiwZ nq bvB
gg MY nBe hw`,415
(K)
D wnmve-ewni hZUzKz c`kbhvM Ges evLv Kiv hvq DnvZ D jb`b Ges Kvvwbi
eemvi Avw_K Aevb, cwZw`bi MnxZ ev cwikvwaZ mKj bM` A_i chv wevwiZ weeiYi
fzw m^wjZ ewnmn, msiY Kiv bv nq; Ges
(L)
Kvwbi Kvhvejx cY jb`bi mwnZ RwoZ _vwKevi , evwlK K MnYi weeiYx,

Ges, mvaviY LyPiv eemvq wewZ cYi eZxZ, wewZ ev xZ mKj cY, D cY Ges
Dnvi weZv I Zvì cwiwPwZ Ggbfve DjL KwiZ nBe hvnvi viv D cY Ges Dnvi
Zv Ges weZvMYK kbv Kiv hvq, Dnv msiY Kiv bv nq|
490| cZviYvg~jK eemv cwiPvjbvi `vq (Liability for fraudulent conduct of business)|- (1)
Kvwbi Aejyw PjvKvj, hw` Bnv `kgvb nq h, Kvvwbi h Kvb Kvh/ eemv Dnvi cvIbv`vi ev Ab Kvb
ewK cZviYv Kwievi, ev Ab Kvb cZviYvg~jK Dk cwiPvwjZ nBqvQ, Zvnv nBj Av`vjZ, wjKzBWUii ev
Kvvwbi wjKzBWUi ev h Kvb cvIbv`vi ev Kvvwbi c`vqKi Ave`bi wfwZ, Dchy gb Kwij, GB gg
NvlYv c`vb KwiZ cvwieb h, D ew whwb D Kvvwbi cwiPvjK, gvbRvi ev KgKZv AvQb ev wQjb, ev
Ab ew whwb Rvwbqv wbqv c~ev cwZZ eemv cwiPvjbvi c wQjb, `vqi mxgveZv eZxZ, mKj `vq ev h
Kvb `vq ev Av`vjZ hic wb`k c`vb Kwieb mBic `vqi Rb ewMZfve `vqx nBeb:
Ze kZ _vK h, Dc-aviv (1) Gi Aaxb bvbxi wfwZ, miKvix wjKzBWUi ev, gZ, Kvvwbi
wjKzBWUi ^qs mv c`vb KwiZ cvwieb ev mvx Zje KwiZ cvwieb|
(2) h Av`vjZ Abyic NvlYv c`vb Kib, mB Dnv D NvlYv KvhKi Kwievi Dk hic
Dchy gb Kwieb mBic Z`wZwi wb`kbv, Ges weklZ,(K)
D NvlYvi Aaxb Kvvwbi wbKU nBZ D ew ev Zvnvi c Ab Kvb ew, A_ev Aci
Kvb ew whwb `vqx ewi gvag Dnv `vwe Kib ev Zvnvi c Kvhmv`bKvix Ab Kvb
ew KZK aviYKZ ev ZvnvK c` h Kvb FYi PvRi NvlYv Abymvi ev h Kvb eK ev
PvR ev Kvvwbi h Kvb cwimì eK ev PvR nBZ AwRZ ^v_ wbaviY Kwiqv weavb
cYqb KwiZ cvwieb;
(L)
Dc-aviv (1) Gi Aaxb AvivwcZ h Kvb PvR KvhKi Kwievi Dk, hic Dchy gb
Kwieb mBic weavb cYqb KwiZ cvwieb|
(3) h Kvvwbi h Kvb eemv Abyic Dk ev Dc-aviv (1) G DwjwLZ Dk cwiPvwjZ nq,
mB cZK ew, whwb vZmvi c~ev cwZZ eemv cwiPvjbvi Dk Dnvi GKwU c, aviv 394 Gi
DwjwLZ ` `wZ nBeb|
416
(4) GB aviv mB ewi chvR nBe, whwb h cvcU NvlYv KvhKi Kiv nBe mB welq msv
AvcvZZ ejer Ab Kvb AvBbi Aaxb `wZ nBZ cvib|
^ZwbqvMx Awfew A_ mB ew Afy nBeb hvnvK ev hvnvi c `vqx ewi

wb`kbv Abymvi FY, evaevaKZv, eK ev PvR, ev ^v_,mw, Rvwi ev nvwiZ nBqvQ, Ze
g~jevb cYi wewbgqi Rb Kvb ^ZwbqvMx Afz nBeb bv, ev, mij wekvm c` Ges h
cvcU NvlYv KvhKi Kiv nBe mB welqi NvlYvi bvwUk eZxZ, weevni wewbgq
Afz nBeb bv;
(L) KgKZv Awfew A_ Kvvwbi cwiPvjKMYi wb`k I wb`kbv Abymvi Kvh Kwievi Rb
Af h Kvb ew Afz nBeb|
491| KZewegyL cwiPvjKMYi wei wZ wbicY Av`vjZi gZv (Power of court to assess
damagesagainsdelinquent)|- (1) Kvb Kvwbi Aejyw PjvKvj, hw` Bnv `kgvb nq h, Kvb ew whwb
Kvvwbi Dbqb ev MVb AskMnY KwiqvQb, A_ev Ab Kvb ew whwb D Kvvwbi , eZgvb KgiZ AvQb ev
c~e KgiZ wQjb, cwiPvjK, eevcK, Kvvwbi wjKzBWUi ev KgKZv,(K) D Kvvwbi mw ev A_i Aceenvi Kib, A_ev AvUKvBqv ivLb, ev Dnvi Rb `vqx ev
Revew`wn KwiZ nq;
(L) D Kvvwbi h Kvb welq ea AwaKvii Aea cqvM Kib, ev wekvmf Kib;
Zvnv nBj Av`vjZ, wjKzBWUii ev Kvvwbi wjKzBWUi ev h Kvb cvIbv`vi ev Kvvwbi c`vqK KZK Dcaviv (2) G mywbw`fve DwjwLZ mgqi ga Ave`bi wfwZ, D ew, Kvvwbi cwiPvjK, gvbRvi ev
Kvvwbi wjKzBWUi, KgKZvi AvPiYi ecvi Abymvb KwiZ cvwieb, Ges ZvnvK Kvvwbi D mw ev
A_ ev Dnvi Askwekl, Av`vjZ hic bvqmZ Ges Dchy gb Kwieb mBic nvi my`mn, diZ ev c~evvq
wdivBqv Ìqvi (repay or restore) Rb wb`k c`vb KwiZ cvwieb, A_ev Av`vjZ hic bvqmZ Ges
Dchy gb Kwieb mBic D AccqvM, Aceq, Aceenvi ev wekvmfi welq wZc~iY c`vbi wb`k c`vb
KwiZ cvwieb|
(2) Dc-aviv (1) G DwjwLZ Ave`b Kvvwb Aejywi Av`k c`vbi ci, A_ev Aejywi Rb Kvvwbi
wjKzBWUii c_g wbqvMi ZvwiL nBZ, A_ev D AccqvM, Aceq, Aceenvi A_ev, gZ, wekvmf
msNwUZ nIqvi 5 (cvuP) ermii ga KwiZ nBe|
417
(3) Ggb Kvb welq hvnvi Rb mswk ew dR`vix `vq `vqx nq, mB I GB aviv chvR nBe|
492| aviv 490 Ges 491 Gi Aaxb dvg ev Kvvwbi Askx`vi ev cwiPvjKMYi `vq (Liabilityunder
section490and491toextendtopartnersordirectorsinfirmsorcompanies)|- h Kvb
dvg ev Kvvwbi welq aviv 490 Gi Aaxb NvlYv c`vb Kiv nq A_ev aviv 491 Gi Aaxb Av`k c`vb Kiv nq,
mB Av`vjZi, aviv 491 Gi Aaxb, wZ wbicY Dnvi gZvi AwZwi wnmve, GB gg GKwU NvlYv
c`vbi gZv _vwKe h, D ew D mgq D dvgi Askx`vi wQjb ev wbMwgZ msvi cwiPvjK wQjb|
493| Kvvwbi KgKZv Ges m`mMYi wei gvgjv `vqi (Prosecutionofdelinquentofficers

andmembersofcompany)|- (1) Av`vjZ KZK Aejyw PjvKvj, hw` Av`vjZi wbKU Bnv cZxqgvb nq h,
Kvvwbi eZgvb ev mveK Kvb KgKZv ev m`m Kvvwb msv Kvb Aciva `vlx, Zvnv nBj Dnv, Aejywi
mwnZ mswk ewi Ave`bi wfwZ ev ^Qvq, D KgKZv ev m`mi wei gvgvjv Kwievi Rb A_ev welqwU
wbeKi wbKU ciYi Rb wjKzBWUiK wb`k c`vb KwiZ cvwieb|
(2) Av`vjZ KZK
Aejyw PjvKvj, hw` A`vjZi wbKU Bnv cZxqgvb nq h, Kvvwbi eZgvb ev mveK
Kvb KgKZv ev m`m, GB AvBbi Aaxb, Kvvwb msv Kvb Aciva Acivax, Zvnv nBj Av`vjZ AbwZwej
iwRvi K D welq wicvU Kwieb Ges ZvnvK cqvRbxq Z_ c`vb Kwieb Ges welqwU Zì Rb D
ewi ndvRZ _vKv ev Kvvwbi wjKzBWUii wbqY _vKv ewn I `wjjc Ges mswk h mKj welq iwRvi
hvPbv Kib Dnv `wLevi myhvM c`vb Kwieb|
(3) Dc-aviv (2) Gi Aaxb wbeKi wbKU wicvU Kiv nBj, hw` wZwb(K)
Dchy gb Kib, Zvnv nBj wZwb ZrKZK gbvbxZ ewi viv Ges GB AvBbi Aaxb weavb
Abymvi D ewK Zì hveZxq gZv c`vbc~eK, Kvvwbi welq AwaKZi Zì Rb
Av`k jvfi Rb miKvii wbKU Ave`b KwiZ cvwie KwiZ cvwieb|
(L)
gb Kib h, D welq GBic cKwZi Dnv dR`vixZ mvc` Kiv KZe, Zvnv nBj wZwb
welqwU miKviK AewnZ Kwieb, Ges miKvi hic cqvRb gb Kwie mBic AvBbMZ
civgk MnYc~eK, iwRvi K dR`vixZ mvc` Kivi Rb/ gvgjv `vqi Kivi Rb wb`k
c`vb Kwie:
Ze kZ _vK h, GB `dvi Aaxb Awfhy ewK wbeKi wbKU wjwLZ weewZ c`vbi hywmsMZ myhvM
c`vb bv Kwiqv, wbeKi wbKU Kvb wicvU c`vb Kiv hvBe bv|
418
(4) Kvvwbi ^QvKZ Aejyw PjvKvj, hw` A`vjZi wbKU Bnv cZxqgvb nq h, Kvvwbi eZgvb ev
mveK Kvb KgKZv ev m`m c~ev Aciva Acivax, Ges Dc-aviv (2) Gi Aaxb D welq Kvvwbi wjKzBWUi
KZK wbeKi wbKU Kvb wicvU Kiv nq bvB, Zvnv nBj Av`vjZ, Aejywi mwnZ mswk ewi Ave`bi
wfwZ ev ^Qvq, Kvvwbi wjKzBWUiK wicvU c`vbi Rb wb`k c`vb KwiZ cvwieb, Ges Abyic wicvUi
wfwZ GB avivi weavbvejx Ggbfve KvhKi nBe hb D wicvU Dc-aviv (2) Abymvi c`vb Kiv nBqvQ|
(5) hw` GB Dc-avivi Aaxb Kvb dR`vix gvgjv `vqi Kiv nq, Zvnv nBj wjKzBWUi Ges Kvvwbi
eZgvb I mveK cZK KgKZv Ges cwZwbwa D gvgjvi welq hywmZ mnhvwMZv c`vb Kwieb|
evLv|- GB Dc-avivi Dk c~iYK, cwZwbwa, Kvvwbi , A_ evsKvi ev Kvvwbi AvBb
Dc`v Ges wbixK wnmve Kvvwb KZK wbhy h Kvb ew Afy nBeb|
(6) hw` Kvb ew Dc-aviv (5) Gi Aaxb hvwPZ mnvqZv c`vb KwiZ e_ nb ev Aenjv Kib, Zvnv nBj
wZwb Ab~b 25 (cuwPk) nvRvi UvKv Ges AbwaK 1 (GK) j UvKv A_` `wZ nBeb|
494|
Abygv`b mvc Kvvwbi wjKzBWUi KZK KwZcq gZv cqvM (Company Liquidator
toexercisecertainpowerssubjecttosanction)|- (1) Kvvwbi wjKzBWUi(K)
wjKzBWUi, Kvvwbi Aejyw PjvKvj, Av`vjZi Abygv`bg, Ges
(L)
Kvvwbi wekl wmvg Ges Av`vjZi c~evbvg`bg, ^QvKZ Aejyw Pjv Kvj,(A)
h Kvb kYxi cvIbv`viK c~Y A_ cwikva Kwieb;
(Av) cvIbv`vi ev cvIbv`vi nIqvi `vwe`vi ewi ev Kvvwbi wei, eZgvb ev fwelZ,
wbwZ ev mvc, `vwe iwnqvQ Ggb ewi, A_ev Kvvwb `vq c`vb eva nq GBic
Kvb welq, mwnZ Avcvm-gxgvsmv ev Pyw Kwieb;
(B)
h Kvb `vwe ev `vwe msv `vq, FY, Ges FY nBZ D~Z `vq, Ges eZgvb ev
fwelZ, wbwZ ev mvc, h Kvb `vwe, wZi wi ev hywmsMZ, Kvvwb Ges
c`vqKMYi ga we`gvb ev cwivZ A_ev cwivZ c`vqK A_ev Abvb FYx ev
Kvvwbi cwZ `vq iwnqvQ GBic mve ew, Ges D cwim` ev `vq ev
Kvvwbi Aejyw msv welq A_ev D cwim` ev `vq ev Kvvwbi AejywK
cfvweZ Ki GBic welq mswk ck, mwZi kZ Abymvi Avcvm-gxgvsmv Kwieb,
Ges D `vwe, FY, `vq ev `vwe Aegywi Rb RvgvbZ MnY Kwieb, Ges D welq
m~Y Aegywi Av`k c`vb Kwieb|
419
(2) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, Av`vjZ KZK Kvvwbi Aejyw PjvKvj, miKvi GB gg
wewa cYqb KwiZ cvwie h, D Kvvwbi wjKzBWUi, wekl cwiwwZZ, hw` _vK, Ges hic wbavwiZ nBZ
cvi mBic kZ, evavwbla I mxgveZv mvc, hw` _vK, Av`vjZi Abygv`vb eZxZ, Dc-aviv (1) Gi `dv
(L) Gi Dc-`dv (A) ev (Av) G DwjwLZ gZv cqvM KwiZ cvwieb|
495| AejywKvj Kvvwbi weewZ (Statement that company on liquidation)|- (1) Av`vjZ
KZK ev mQvKZfve Kvvwbi Aejyw PjvKvj, cZK Pvjvbc, cYi Av`k ev Kvvwbi viv ev Dnvi c
RvwiKZ eemvc A_ev Kvvwbi wjKzBWUi, ev Kvvwbi mwi wiwmfvi ev eevcK, `wjj wnmve ev hvnvi
viv Kvvwbi bvg cKvk cvq DnvZ GBic weewZ _vwKe h, D Kvvwb Aejy nBZQ|
(2) hw` Kvb Kvvwb Dc-aviv (1) Gi weavbvejx jNb Ki, Zvnv nBj D Kvvwbi mKj KgKZv,
Kvvwbi wjKzBWUi, ev Kvvwbi mwi wiwmfvi ev eevcK, whwb BQvKZfve AmnhvwMZv Kib, Ab~b 50
(cvk) nvRvi UvKv Ges AbwaK 3 (wZb) j UvKvi A_` `wZ nBe|
496| Kvvwbi ewn Ges `wjj/KvRMci mv-cgvY (Books and papers of company to be
evidence)|- Av`vjZ KZK ev ^QvKZfve Kvvwbi Aejyw PjvKvj, cZK Pvjvbc, cYi Av`k ev
Kvvwbi viv ev Dnvi c RvwiKZ eemvc A_ev Kvvwbi wjKzBWUi, ev Kvvwbi mwi wiwmfvi ev
eevcK `wjj wnmve hvnvi viv Kvvwbi bvg cKvk cvq GBic weewZ c`vb Kwieb hvnvZ Kvvwbi Aejyw
mK weewZ _vK|
497| cvIbv`vi Ges c`vqKMY KZK ewn Ges KvMRc/`wjj cwi`kb|- (1) Av`vjZ KZK Kvvwbi
Aejywi Av`k c`vbi ci h Kvb mgq, Kvvwbi h Kvb cvIbv`vi ev c`vqK, wewa viv hic wbavwiZ nBZ
cvi Z`vmvi Ges mvc, Kvvwbi ewn Ges KvMRc cwi`kb KwiZ cvwieb|
(2) Dc-aviv (1) Gi Kvb wKQyB AvcvZZ ejer Kvb AvBb viv(K)
miKvi ev wbMwgZ msv,
(L)
Dnvi Kvb KZc ev Kvhvjq,ev
(M)
miKvii D KZc ev KZZi Aaxb Kvhmv`bKvixK,
c` AwaKvi mxgve KwiZ, ev ev` w`Z cvwie bv|
420
498| Kvvwbi ewn Ges KvMRc/`wjj nvi (Disposalofbooksandpapersofcompany)|(1) h Kvvwbi Kvhvejx m~Yic Aejy nBqv hvq Ges Dnv wejy nBevi Dcg nq, mB wbewYZ
cwZZ, D Kvvwbi ewn Ges KvMRc/`wjjvw` wbw/ nvi Kiv nBe, h_v:(K)
Av`vjZ KZK Aejywi , Av`vjZ hic wbaviY Kwie mBic;Ges
(L)
mQvKZfve Aejywi , Kvvwb cvIbv`viMYi c~evbygv`bg, wekl wmv viv,

hic wbaviY Kwie mBic|
(2) Kvvwb KZK wmv MnxZ nBevi 5 (cvuP) ermi AwZvi ci, Kvvwb, Kvvwbi wjKzBWUi,
A_ev hvnvi ndvRZ D ewn iwZ wQj mB ewi `vq, D ewn ev `wjj ^v_ ^v_evb ewi `vwei mwnZ
mvgmc~Y bn, GB KviY nvwiZ nBe bv|
(3) miKvi, Dchy gb Kwij, wewa viv,(K)
D Kvvwbi hvnv Aejy nBqvQ A_ev Kvvwbi wjKzBWUii ewn Ges `wjji asmi
mgqmxgv mxgve KwiZ cvwie; Ges
(L)
`dv (K) G DwjwLZ welq miKvii wbKU cwZwbwaZ Kwievi Rb Kvvwbi cvIbv`vi ev
c`vqKMYK mg KwiZ, Ges D welq miKvi KZK c` Av`ki wei Av`vjZ
Avcxj KwiZ cvwie|
(4) hw` D ew D Dc-aviv (3) Gi Aaxb cYxZ wewa ev c` Av`k jNb Kwiqv Kvb Kvh Kib, Zvnv
nBj wZwb 6 (Qq) gvmi Kviv` ev AbwaK 50 (cvk) nvRvi UvKv A_`` ev Dfq` `wZ nBeb|
499| wbbvaxb Aejyw mwKZ Z_ (Information as to pending liquidation)|- (1) hw`

Kvvwbi Aejyw Avi nBevi ci, GK ermii ga Dnv mgv bv nq, Zvnv nBj Kvvwbi wjKzBWUi, hw`bv
ZvnvK miKvi KZK m~Y ev AvswkKfve Abyic Kiv nBZ AevnwZ c`vb Kiv nBqv bv _vK, wbavwiZ 1 (GK)
ermi AwZvi ci 2 (`yB) gvmi ga Ges AZtci Kvvwb Aejyw mgv bv nIqv ch, AbwaK 1 (GK)
ermii ga ev hic wbavwiZ nBZ cvi mBic mgqi ga, hw` _vK, hic wbavwiZ nBZ cvi mBic
wevwiZ weeiYmn, Kvvwbi wbixK wnmve Kvh Kwievi Rb hvM Kvb ew KZK h_vh_fve wbixwZ Kwiqv,
Aejyw msv Kvhaviv Ges Aejywi Aevb mK weewZ `vwLj Kwieb,(K)
Av`vjZ KZK Aejywi , Av`vjZ; Ges
(L)
^QvKZ Aejywi , wbeKi wbKU:

421
Ze kZ _vK h, h aviv 446 Gi weavbvejx cqvRb nq, mB GB Dc-avivq DwjwLZ wbixv

chvR nBe bv|
(2) hLb Dc-aviv (1) Gi `dv (K) Gi Aaxb Av`vjZ weewZ `vwLj Kiv nq, ZLb hyMcrfve Dnvi GKwU
Kwc wbeKi wbKU `vwLj KwiZ nBe Ges Kvvwbi Abvb iKWmn Dnv Zvnvi wbKU msiY KwiZ nBe|
(3) h Dc-aviv (1) G DwjwLZ weewZ miKvix Kvvwbi Aejywi mwnZ mwKZ nq, mB
Kvvwbi wjKzBWUiK Dnvi GKwU Kwc wbgewYZ msvi wbKU ciY KwiZ nBe, h_v:(K) miKvii wbKU, hw` miKvi miKvix Kvwbi m`m nq;
(L) mswewae msvi wbKU, hw` Dnv miKvix Kvvwbi m`m nq;
(M) miKvi Ges mswewae msvi wbKU, hw` Dfq miKvix Kvvwbi m`m nq|
(4) hw` Kvb ew wjwLZfve wbRK Kvvwbi cvIbv`vi ev wjKzBwWUi ewjqv `vwe Kib, Zvnv nBj wZwb
^qs ev Zvnvi cwZwbwai gvag, hywmsMZ mgq, wbavwiZ wd c`vbc~eK, Dc-aviv (1) G DwjwLZ weewZ cwi`kb
Kwievi, Ges Dnvi GKwU Kwc ev DwZ MnY Kwievi AwaKvix nBeb|
(5) hw` Kvb ew cZviYv Kwiqv wbRK Kvvwbi cvIbv`vi ev wjKzBwWUi ewjqv `vwe Kib, Zvnv nBj
wZwb ` wewai aviv 182 Gi Aaxb Aciva KwiqvQb ewjqv MY nBeb,Ges, Kvvwbi wjKzBWUii Ave`bi
wfwZ, Z`vbymvi `wZ nBeb|
(6) hw` Kvvwbi wjKzBwWUi GB avivi weavb jNb Kib Zvnv nBj wZwb cwZw`bi AevnZ Acivai Rb
5 (cvuP) nvRvi UvKv A_` `wZ nBeb|
(6) hw` Kvvwbi wjKzBwWUi BQvKZfve Dc-aviv (1) G DwjwLZ weewZ Kvvwbi wbixK wnmve hvM
Kvb ew KZK wbixv bv Kivb, Zvnv nBj wZwb 6 (Qq) gvmi Kviv` ev AbwaK 1 (GK) j UvKv A_`, ev
Dfq` `wZ nBeb|
500| miKvwi wjKzBWUi KZK

miKvwi wnmve A_ cwikva Kiv (Official Liquidator to make
paymentintopublicaccountsoftheGovernment)|- cZK miKvwi wjKzBWUiK, wbavwiZ cwZZ I
mgq, Kvvwbi wjKzBWUi wnmve ZrKZK MnxZ A_ evsjv`k evsKi miKvwi wnmve Rgv c`vb KwiZ nBe|
422
501|
Kvvwbi wjKzBWUi KZK Zdwmwj evsK A_ Rgv c`vb (Company Liquidator to
depositemoniestoscheduled bank)|- (1) Kvvwbi cZK wjKzBWUiK, wbavwiZ cwZZ I mgq,

ZrKZK MnxZ A_ GZ`yk ZrKZK h wekl Zdwmwj evsK wnmve Lvjv nBqvQ mB evsK Rgv c`vb KwiZ
nBe:
Ze kZ _vK h, Av`vjZ myweavRbK gb Kwij, cvIbv`vi ev c`vqK ev KvvwbK, ZrKZK wbavwiZ Ab
Kvb evsK, wnmve Lvjvi AbygwZ c`vb KwiZ cvwieb|
(2) hw` Kvvwbi wjKzBWUi Kvb mgq 5 (cvuP) nvRvi ev Kvvwbi wjKzBWUii Ave`bi wfwZ
Av`vjZ h cwigvY A_ ZvnvK wbRi wbKU ivwLevi AbygwZ c`vb Kib, Dnvi PvBZ ewk cwigvYi UvKv `k
w`bi AwaK mgqi Rb wbRi wbKU ivLb, Zvnv nBj wZwb Zvnvi PvKwi nBZ AcmvwiZ nBeb, hw` bv wZwb
Av`jZK m KwiZ mg nb h, (K) Abicfve ivwLqv Ìqv AwZwi A_i Rb wZwb evwlK 5 (cvuP) kZvsk nvi my` Ges Av`vjZ
KZK wbavwiZ A_` cwikva KwiqvQb ;
(L)
Zvnvi e_Zvi msNwUZ h Kvb eqi A_ cwikva KwiqvQb; Ges
(M)
Av`vjZ hic mgxPxb I Dchy gb Kib mBic Zvnvi cvwikKi m~Y Ask ev
Askwekl c`vb bv KwiZ cvib, MnY Kib bvB|
502|
wjKzBWUi KZK ewMZ evsK wnmve A_ Rgv bv Kiv (Liquidators not to deposite
moniesintoprivatebankingaccount)|- miKvix wjKzBWUi ev Kvvwbi wjKzBWUi KnB, ZrKZK MnxZ

A_ ewMZ evsK wnmve Rgv Kwieb bv|
503| Aejy Kvvwbi wWwfW Ges AewZ cwimì wnmve (Company Liquidation Dividend
andUndistributedAssestsAccount)|- (1) h Kvb Kvvwb Aejyw PjvKvj Ges wjKzBWUii nvZ
ev Zvnvi wbqYvaxb wbewYZ Ggb Kvb A_ _vK hvnv,(K)
cvIbv`viMYK c`q NvwlZ wWwfW nq, Ze Dnv h ZvwiL NvwlZ nBqvwQj mB ZvwiL
nBZ 6 (Qq) gvm AcwikvwaZ Aevq iwnqvQ,ev
(L)
c`vqKK c`q cwim` hvn h ZvwiL cZcYhvM nIqvi ZvwiL nBZ 6 (Qq) gvm
AewZ Aevq iwnqvQ,
423
Zvnv nBj wjKzBWUi AbwZwej D A_ Zdwmwj evsK KZK msiwZ Kvvwb Aejyw wWwfW Ges AewZ
cwim` wnmve bvg c_K wekl wnmve Rgv Kwieb|
(2) Kvvwbi wejywi ci, wjKzBWUi Aejywi ZvwiL Zvnvi nvZ ev Zvnvi wbqYvaxb A_ Kvvwb
Aejyw wWwfW Ges AewZ cwim` wnmve Rgv Kwieb|
(3) wjKzBWUi, Dc-aviv (1) Ges (2) G DwjwLZ Kvb cwikva mb Kwievi mgq, wbavwiZ dig,
wbeKi wbKU D cwikva mwKZ mKj A_i evcvi, D A_ cvIqvi AwaKvix wnmve AskMnY KwiZ BQyK
GBic ewMYi bvg Ges mekl vZ wVKvbv Ges D ew Kx cwigvY A_ cvIqvi AwaKvix Ges Zvnvi `vwei
cKwZ Ges hic wbavwiZ nBZ cvi mBic Abvb weeiY Afy Kwiqv, Zvnvi nvZ ev Zvnvi wbqYvaxb A_
Kvvwb Aejyw wWwfW Ges AewZ cwim` wnmve Rgv Kwieb|
(4) wjKzBWUi, Dc-aviv (1) Ges (2) G DwjwLZ Kvb cwikva mb Kwievi cgvY wnmve Zdwmwj evsKi
wbKU nBZ iwk` cvBevi AwaKvix nBeb, Ges D iwk` Kvvwb wjKzBWUii c D A_ cwikvai KvhKi
Aegyw nBe|
(5) Kvb Kvvwb ^QvKZfve Aejyw PjvKvj, Kvvwbi wjKzBWUi, aviv 499 Gi Dc-aviv (1)
Abymvi weewZ `vwLj Kwievi mgq, GB avivi Dc-aviv (1) Ges (2) G DwjwLZ c`q A_i cm DjL Kwieb, h
ZvwiL D weewZ cZ Kiv nBqvwQj Dnvi 6 (Qq) gvm c~ei A_mn, Ges D weewZ `vwLji ci 15 (cbi)
w`bi ga D A_ Kvvwb Aejyw wWwfW Ges AewZ cwim` wnmve Rgv Kwieb|
(6) Kvvwb Aejyw wWwfW Ges AewZ cwim` wnmve nBZ A_ jvfi AwaKvix ewjqv `vwe`vi ew,
Dnv GB aviv Abymvi cwikva nBqvQ A_ev c~eeZx Kvvwb AvBbi weavbvejxi Aaxb cwikva nBqvQ Dnv DjL
Kwiqv D A_ cwikvai Rb wbeKi wbKU Ave`b KwiZ cvwieb, Ges iwRvi , m nBj, D ewK
D A_ cwikva KwiZ cvwieb:
Ze kZ _vK h, iwRvi D `vwe cvwi 6 (Qq) w`bi ga D ewi `vwei gxgvsmv Kwieb, Ges wZwb
hw` Dnv KwiZ e_ nb, Zvnv nBj wZwb AvwjK cwiPvjKi wbKU D e_Zvi welq cwZe`b `vwLj Kwieb|
(7) GB aviv Abymvi, Kvvwb Aejyw wWwfW Ges AewZ cwim` wnmve nBZ cwikvwaZ A_ hvnv 15
(cbi) ermii ci A`vweKZ _vwKqv hvq, Dnv miKvii mvaviY ivR^ wnmve nvwiZ nBe, Ze Abyicfve
nvwiZ A_i h Kvb `vwe Dc-aviv (6) Gi Aaxb Kiv hvBZ cvi Ges mB D A_ Ggbfve wbb
KwiZ nBe hb D A_ nvwiZ nq bvB Ges D `vwei msv Av`k, hw` _vK, ivR^ cybivi Av`k wnmve
MY nBe|
(8) hw` Kvb wjKzBWUi Ggb Kvb A_ wbRi wbKU ivwLqv `b hvnv GB avivi Aaxb ZrKZK Kvvwb
Aejyw wWwfW Ges AewZ cwim` wnmve cwikva Kiv KZe wQj, Zvnv nBj ZvnvK,424
(K)
Abyicfve wbRi wbKU ivwLqv Ìqv A_i Rb evwlK 12 (evi) kZvsk nvi my` Ges
iwRvi KZK wbavwiZ Rwigvbv c`vb KwiZ nBe:
Ze kZ _vK h, miKvi, Dchy , wjKzBWiK GB avivi Aaxb AvivwcZ my` Ges
Rwigvbvi m~Y ev Askwekl gIKzd KwiZ cvwie|
(L)
Zvnvi e_Zvi KviY msNwUZ h Kvb eq cwikva KwiZ nBe;
(M)
Av`vjZ KZK Aejyw PjvKvj, Av`vjZ hic bvqmZ Ges Dchy gb Kwieb mBic
Zvnvi cvwikwgKi m~Y ev Askwekl, c`vb bv Kwievi Ges `vwqZ nBZ AcmviY Kwievi,
`vq MnY KwiZ nBe|
504|
wjKzBWUi KZK wiUvb BZvw` cZKiY (Liquidator to make returns etc.)|- (1)
Kvvwbi Kvb wjKzBWUi hw` weewZ `vwLj KwiZ, wiUvb cZ I ciY KwiZ, wnmve ev Abvb `wjj msiY
KwiZ, ev Kvb bvwUk hvnv wZwb AvBb viv 14 (P) w`bi ga `vwLj, ciY, Zwi ev c`vb KwiZ eva Dnv
KwiZ e_ nb, Zvnv nBj Av`vjZ, Kvvwbi Kvb c`vqK ev cvIbv`vi ev wbeKi Ave`bi wfwZ,
Kvvwbi wjKzBWUiK Av`k DwjwLZ mgqi ga D e_Zv wbw/wgUvbvi Rb wb`k c`vb Kwieb|
(2) Dc-aviv (1) Gi Aaxb c` h Kvb Av`k, Ave`b msv mKj eq, Ges AvbylwK LiPvw`
KvvwbK enb KwiZ nBe gg DjwLZ _vwKe|
(3) GB avivi Kvb wKQyB c~ev e_Zvi welq Kvvwbi wjKzBWUii Dci ` AvivcY msv Ab Kvb
AvBbi KvhKiZv zY Kwie bv|
505| cvIbv`vi ev c`vqKMYi Awfcvqi wbqZv weavbK mfv (Meetingstoascertainwishes

ofcreditorsorcontributories)|- (1) Kvvwbi Aejyw msv mKj welq, Av`jZi(K) chv mvcgvY viv hic cgvwYZ nBe mBic, Kvvwbi cvIbv`vi ev c`vqKMYi Awfcvq
weePbv KwiZ cvwieb;
(L)
D Awfcvqi Dk Dchy gb Kwij, cvIbv`vi ev c`vqKMYK, Av`vjZ hic wb`k

c`vb Kwieb mBic wbavwiZ cwZZ mfv Avnevb Ges mgv Kwievi, wb`k c`vb KwiZ
cvwieb;
425
(M)
h Kvb ewK D mfvi Pqvigvb wnmve Kvh Kwievi, Ges D welq Av`vjZK wicvU
Kwievi Rb wbhy KwiZ cvwieb|
(2) Dc-aviv (1) Gi Aaxb Kvvwbi cvIbv`viMYi Awfcvqi wbqZvKvj cvIbv`viMYi cZK FYi
welq weePbv KwiZ cvwieb|
(3) Dc-aviv (1) Gi Aaxb Kvvwbi cvIbv`viMYi Awfcvqi wbqZvKvj mfvq c`vqKMY KZK c`
fvUi msLv weePbv KwiZ cvwieb|
506| Av`vjZ ev h ewi myL njdbvgv c`vb KwiZ nBe (Court or person before whom
affidavitmaybesworn)|- (1) GB Aavqi weavbejx Abymvi ev Dk c` njdbvgv(K)
evsjv`k h Kvb Av`vjZ, wePviK ev AvBbMZfve njdbvgv MnYi Rb gZvcv ewi

myL KwiZ nBe; Ges
(L)
Abvb `k h Kvb Av`vjZ, wePviK ev AvBbMZfve njdbvgv MnYi Rb gZvcv ew

ev evsj`kx K~UbwZK e Kbmyjvii myL KwiZ nBe|
(2) mKj Av`vjZ, wePviK, Rvwm, Kwgkbvi Ges evsjv`k wePviwefvM KgiZ h Kvb ewi mxjgvni,
v ev ^vi D Av`vjZ, wePviK, Rvwm, Kwgkbvi, ew, gZ K~UbwZK ev Kbmyjvi Awdmi mxjgvni
viv gvnivwZ _vwKj Dnv GB Aavqi Dk c~iYK `wjj wnmve eeZ nBe|
507|
Av`vjZ KZK Kvvwbi wejywi NvlYvi gZv djwenxb nBe (PowersofCourttodeclare
dissolutionofcompanyvoid)|- (1) h Kvb Kvvwb, GB Aavq ev aviv 282 Abymvi ev Abfve

wejy nBqvQ, mB Av`vjZ D Kvvwb wejy nBevi 2 (`yB) ermii ga, Kvvwbi wjKzBWUi ev
Av`vjZi wbKU weewPZ ^v_evb ewi Ave`bi wfwZ, Av`vjZ hic Dchy gb Kwie mBic kZ
Kvvwbi wejywK djwenxb gg NvlYv Kwiqv Av`k c`vb KwiZ cvwieb, Ges AZtci Ggbfve Kvhaviv MnY
Kiv hvBZ cvi hb Kvvwb wejy nq bvB|
(2) Kvvwbi wjKzBWUi ev hvnvi Ave`bi wfwZ Av`k c`vb Kiv nBqvQ mB ew, D Av`k
c`vbi ZvwiL ev Av`vjZ KZK c` AwZwi mgqi ci, 30 (wk) w`bi ga wbeKi wbKU Av`ki mZvwqZ
Kwc `vwLj Kwieb whwb Dnv wbeb Kwieb, Ges hw` Kvvwbi wjKzBWUi Dnv KwiZ e_ nb, Zvnv nBj D
Kvvwbi wjKzBWUi ev D ew cwZw`bi AevnZ e_Zvi Rb AbwaK 10 (`k) nvRvi UvKv A_` `wZ
nBeb|
426
508| Av`vjZ KZK Aejywi Avi (Commencement of winding up by the Court)|- (1)
A`vjZ KZK Kvvwbi Aejywi ìLv `vwLji c~e, h Kvvwb ^QvKZfve Kvvwb Aejywi wmv
MnY KwiqvQ, mB Kvvwbi Aejyw wmv MnYi ci nBZ Avi nBqvQ gg MY nBe, Ges hw`bv
Av`vjZ, cZviYv ev fyj cgvYi wfwZ, Dchy wfbic wb`k c`vb Kib, Ges D Aevq ^QvKZfve
Aejywi mKj Kvhg eafve MnxZ nBqvQ gg MY nBe|
(2) Abvb , Av`vjZ KZK Kvvwbi Aejyw mB ZvwiL nBZ Avi nBqvQ gg MY nBe h
ZvwiL Aejywi ìLv `vwLj Kiv nBqvwQj|
509| Zvgvw` mgq MYbvi KwZcq mgq ev` Ìqv (Exclusionofcertaintimeincomputing

period of limitation)|- Zvgvw` AvBb, 1963 ev AvcZZ ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb,
Aejyw PwjZQ GBic Kvvwbi bvg ev Dnvi c Kvb gvgjv ev Ave`b `vwLji Zvgvw` Kvj MYbvi mgq D
Kvvwbi Aejyw Avi nBevi ZvwiL nBZ cieZx 1 (GK) ermi nBe, Ges AZtci D Aejywi Av`k
cZvLvZ/ewRZ nBe|
Aavq 5
miKvwi wjKzBWUi
(OfficialLiqidators)
510| miKvwi wjKzBWUi wbqvM (Appointment of official liquidator)| (1) GB AvBbi Dk

c~iYK, Av`vjZ KZK Kvvwbi Aejyw msv welq, miKvi miKvwi wjKzBWUii Kvhvejx h_vh_ mv`bi
Rb, hic cqvRb gb Kwie mBic msLK, miKvwi wjKzBWUi, hyM miKvwi wjKzBWUi, Dc miKvwi
wjKzBWUi, mnKvix miKvwi wjKzBWUi wbqvM KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb wbhy wjKzBWUiMY miKvii mvewYK KgKZv nBeb|
(3) miKvwi wjKzBWUi, hyM miKvwi wjKzBWUi, Dc miKvwi wjKzBWUi, mnKvix miKvwi wjKzBWUi
wjKzBWUiMYi eZb I fvZvw` miKvi KZK cwikva Kiv nBe|
427
511| miKvwi wjKzBWUii gZv I KZe (Powersandfunctionsofofficialliquidator)|(1)

miKvwi wjKzBWUi, miKvi hic wbaviY Kwie mBic gZv cqvM Kwieb|
(2) Dc-aviv (1) Gi mvgwMKZvK zY bv Kwiqv, miKvwi wjKzBWUiMY,(K)
GB AvBbi weavbvejxi Aaxb, Kvvwbi wjKzBWUi h mKj gZv cqvM Kib mBic
mKj ev h Kvb gZv cqvM KwiZ cvwieb|
(L)
miKvi KZK wb`wkZ nBj, Aejyw msv D~Z welq Abymvb ev Z` cwiPvjbv Kwieb|
512| miKvwi wjKzBWUii gZv I KZe (Summaryprocedureforliquidation)|(1) h

GB Aavqi Aaxb Aejy nBZQ GBic Kvb Kvvwb,(K)
hvnvi AbwaK 1 (GK) KvwU UvKvi ewng~j cwim` iwnqvQ; Ges
(L) hvnv hic wbavwiZ nBZ cvi mBic GK ev GKvwaK kYxi Kvvwbi gvwjKvbvaxb,
mB miKvi GB Ask DwjwLZ weavb Abymvi msw cwZZ D KvvwbK Aejywi Av`k c`vb KwiZ
cvwie|
(2) h Dc-aviv (1) Gi Aaxb Av`k c`vb Kiv nq, mB miKvi, Kvvwbi wjKzBWUi wnmve,
miKvix wjKzBWUi wbqvM KwiZ cvwie|
(3) miKvwi wjKzBWUi AbwZwej Kvvwbi mKj cwim`, mw Ges Av`vqhvM `vwe hvnv Kvvwb
cvIqvi AwaKvix ewjqv cZxqgvb nq Dnv MnY Kwieb ev Zvnvi wbqY wbeb|
(4) miKvwi wjKzBWUi, wbqvMjvfi 30 (wk) w`bi ga, hic wbaviY nBZ cvi mBic cwZZ Ges
dig, miKvii wbKU cwZe`b `vwLj Kwieb|
(5) Dc-aviv (4) Gi Aaxb cwZe`b cvwi ci, miKvi hw` GB gg m nq h, Kvvwbi cgvUvi,
cwiPvjK, ev Kvvwbi Ab Kvb KgKZv cZviYv KwiqvQb, Zvnv nBj Dnv Kvvwbi welq AwZwi Zì
Ges, hic wbavwiZ nBZ cvi mBic mgqi ga, cwZe`b `vwLji wb`k c`vb KwiZ cvwie|
513| cwim` weq Ges Kvvwbi cvIbv cybiyvi (Saleofassestsandrecoveryofdebtsdue

tocompany)|(1) miKvwi wjKzBWUi, wbqvMjvfi 60 (lvU) w`bi ga, Kvvwbi mKj cwim`, vei ev
Avei, wbw Kwieb|
428
(2) miKvwi wjKzBWUi Zvnvi wbqvMi 30 (wk) w`bi ga, `bv`vi Ges gZ, c`vqKMY Zje Kwiqv,
KvvwbK c`q A_ wk w`bi ga Zvnvi wbKU Rgv Kwievi Rb bvwUk Rvwi Kwieb|
(3) h Kvb `bv`vi Dc-aviv (2) Gi Aaxb c`q A_ Rgv c`vb bv Kib, mB miKvi, miKvwi
wjKzBWUii wbKU Ave`b `vwLj Kwiqv, hic Dchy gb Kwie mBic Av`k c`vb KwiZ cvwie|
(4) GB avivi Aaxb miKvwi wjKzBWUi KZK cybiviKZ A_ aviv 548 Gi weavbvejx Abymvi Rgv Kiv
nBe|
514| miKvwi wjKzBWUi KZK cvIbv`viMYi `vwe wbw (Settlementofclaimsofcreditorsby
officialliquidation)|(1) miKvwi wjKzBWUi Zvnvi wbqvMi 30 (wk) w`bi ga, Kvvwbi cvIbv`viMYK
Zje Kwiqv ZvnvìK, wbavwiZ cwZZ, 30 (wk) w`bi ga Zvnvì `vwe cgvYi wb`k c`vb Kwieb|
(2) miKvwi wjKzBWUi, hic wbavwiZ nBZ cvi mBic cwZZ, cvIbv`viMYi ZvwjKv cZ Kwieb
Ges ZrKZK D `vwe MnxZ ev cZvLvZ nIqvi KviY DjL Kwiqv wjwLZfve cZK cvIbv`viK AewnZ
Kwieb|
515| cvIbv`viMY KZK

Avwcj `vqi (Appealbycreditor)|(1) h Kvb cvIbv`vi, aviv 514 Gi
Aaxb, miKvwi wjKzBWUii wmv viv msz nBj, wZwb D wmv MnYi 30 (wk) w`bi ga, miKvii wbKU
Avcxj KwiZ cvwieb|
(2) miKvi, miKvwi wjKzBWUii wbKU nBZ cwZe`b Zje Kwievi ci, nq D Avcxj cZvLvb Kwie ev
miKvwi wjKzBWUii wmv mskvab Kwie|
(3) miKvwi wjKzBWUi h cvIbvìi `vwe MnY Kiv nBqvQ Zvnvi cvIbv cwikva Kwieb|
(4) miKvi `vwe gxgvsmv Kwievi h Kvb chvq, cqvRb gb Kwij, cqvRbxq Av`k jvfi Rb welqwU
Av`vjZ ciY KwiZ cvwie|
516| Kvvwb wejywi Av`k (Orderofdissolutionofcompany)|(1) miKvwi wjKzBWUi, hw`

wZwb GB gg m nb h, D Kvvwb mekl wejy nBqvQ, Zvnv nBj wZwb,-
429
(K)
miKvii wbKU, aviv 515 Gi Dc-aviv (4) Gi Aaxb welqwU Av`vjZi wbKU ciY bv Kiv
nBj, wicvU `vwLj Kwieb; Ges
(L)
Abvb , miKvi Ges Av`vjZi wbKU cwZe`b `vwLj Kwieb|
(2) D cwZe`b cvwi ci, miKvi ev, gZ, Av`vjZ KvwbK wejy gg wb`k c`vb Kwie|
(3) h Dc-aviv (2) Gi Aaxb Av`k c`vb Kiv nq, mB iwRvi D Kvvwbi bvg Kvvwbi
wbeb ewn nBZ cZvnvi Kwieb Ges D KvhKiZvi welq cvcb cKvk Kwieb|
Zdwmj 1
(aviv 12 Ges 14 è)
Uwej-K
kqvi viv mxwgZ`vq Kvvwbi msNmviK
Kvvwbi bvg .....................wjwgUW/ cvBfU wjwgUW|
Kvvwbi wbewZ Kvhvjq ......................Rjvq AewZ _vwKe|
1| (K) Kvvwb cwZvi Dk nBZQ wbict-
(L) `dv (K) G EMa Dkpjq fiYK cqvRbxq Abvb welqvw` nBZQ, wbict
430
2| m`mMYi `vq mxwgZ Ges D `vq Gi cwigvY Zvnvì aviYKZ kqvii AcwikvwaZ Ask, hw` _vK, ch
mxwgZ|
3| Kvvwbi kqvi g~jab .............UvKv, hvnv cwZwU ..........UvKv g~ji .......... kqvi wef|
4| Avgiv, KwZcq ew, Avgvì bvg Ges wVKvbv wb c`vbc~eK ^vi `vb Kwijvg, Ges GB msNmviK Abymvi
GKwU Kvvwb MVb BQyK nBqv Z`yk Avgiv Avgvì ^ ^ bvgi wecixZ wjwLZ msLK kqvi Kvvwbi g~jab nBZ
MnY KwiZ mwZ vcb Kwijvgt-
cZK ^viKvixi bvg, wVKvbv, ckv, cwiPq, MnxZ kqvii msLv, eYbv I ^vi Ges D ^vi mZvqbKvix mvxi bvg,
wVKvbv, cwiPq, ckv I ^vit
K, L,
............eemv
................
Avgvi myL ^vi KwiqvQt
^vit............
M, N,
............eemv
................
^vit............
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
W, X,
............eemv
................
^vit............
431
gvU MnxZ kqvii msLvt
Avwg, Avgvi bvg Ges wVKvbv wb c`vbc~eK ^vi `vb Kwijvg, Ges GB msNmviK Abymvi GKwU Kvvwb MVb BQyK nBqv
Z`yk Avwg -Lfwel mKj kqvi g~jab MnY KwiZ mwZ vcb Kwijvg (GKK ewi Kvvwbi chvR)t
^viKvixi bvg, wVKvbv, cwiPq, ckv, ^vit
mZvqbKvix mvxi cwiPq I ckvt
Rbve.....................cy/Kbv .........., Avevm..........., eqm........ ermi, GKgv m`mi gZzi cwZwbwa nBeb (GKK
ewi Kvvwbi chvR)|
ZvwiLt ............... mbi ...................gvmi ....................w`b|
Uwej-L
NlV l pja cu Hhw nul jmde wenxb Lfwbl pwOplL
1| Kvvwbi bvg .....................wjwgUW/ cvBfU wjwgUW|
2| Kvvwbi wbewZ Kvhvjq ......................Rjvq AewZ _vwKe|
432
4| m`mMYi `vq mxwgZ|
5| -Lfwel f-aL pcp Hal ALl Ll-a-Re k, ae-
(K)
pcp bLLme pj-u Abh aql pcpfc pjl flha HL hvp-ll j-d
Lfwe Ahm qC-m, Cql Ahml f~h fk h aql pcpfc pjl fh
fk Lfwel k pLm GZ J cu-cua bL-h aq fl-n-dl Se; Hhw
(L)
Lfwe Ahml hu Hhw Hacpw QS fl-n-dl Se Hhw

fcuLN-Zl flflL AdLl pjeu pd-el Se k A-bl f-uSe qC-h pC
Ab pw-el E--n;
-AedL ............VL fljZ Ab Lfwel flpf-c fce Ll-a f-aL pcm hd

bL-hz
6| Bjl Lafu h Bj-cl ej J WLe e-j fcefhL HC pwOplL Aep-l HLV

Lfe NW-e CRL qCu rl Llmjx
K, L,
............eemv
................
^vit............
M, N,
............eemv
................
^vit............
433
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
W, X,
............eemv
................
^vit............
Avwg, Avgvi ej J WLe e-j fcefhL HC pwOplL Aep-l HLV Lfe NW-e CRL
qCu rl Llmj (GKK ewi Kvvwbi chvR)t
ewi Kvvwbi chvR)|
434
Uwej-M
NlV l pja cu Hhw nul jmde mb Lfwbl pwOplL
1| Kvvwbi bvg .....................wjwgUW/ cvBfU wjwgUW|
4| m`mMYi `vq mxwgZ|
5| -Lfwel f-aL pcp Hal ALl Ll-a-Re k, ae-
(K)
pcp bLLme pj-u Abh aql pcpfc pjl flha HL hvp-ll j-d
Lfwe Ahm qC-m, Cql Ahml f~h fk h aql pcpfc pjl fh
fk Lfwel k pLm GZ J cu-cua bL-h aq fl-n-dl Se; Hhw
(L)
Lfwe Ahml hu Hhw Hacpw QS fl-n-dl Se Hhw

fcuLN-Zl flflL AdLl pjeu pd-el Se k A-bl f-uSe qC-h pC
Ab pw-el E--n;
-AedL ............VL fljZ Ab Lfwel flpf-c fce Ll-a f-aL pcm hd

bL-hz
435
cZK ^viKvixi bvg, wVKvbv, ckv, cwiPq, MnxZ kqvii msLv, eYbv I ^vi Ges D ^vi mZvqbKvix
mvxi bvg, wVKvbv, cwiPq, ckv I ^vit
K, L,
............eemv
................
^vit............
M, N,
............eemv
................
^vit............
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
W, X,
............eemv
................
^vit............
436
ewi Kvvwbi chvR)|
Uwej-N
Apja cu Hhw nul jmde wenxb Lfwbl pwOplL
1| Kvvwbi bvg .....................Kvvwb|
4| m`mMYi `vq AmxwgZ|
437
5| Bjl Lafu h Bj-cl ej J WLe e-j fcefhL HC pwOplL Aep-l HLV

Lfe NW-e CRL qCu rl Llmjx
K, L,
............eemv
................
^vit............
M, N,
............eemv
................
^vit............
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
W, X,
............eemv
................
^vit............
Avwg, Avgvi ej J WLe e-j fcefhL HC pwOplL Aep-l HLV Lfe NW-e CRL
qCu rl Llmj (GKK ewi Kvvwbi chvR)t
438
ewi Kvvwbi chvR)|
Uwej-O
Apja cu Hhw nul jmde mb Lfwbl pwOplL
1| Kvvwbi bvg .....................Kvvwb|
4| m`mMYi `vq AmxwgZ|
439
K, L,
............eemv
................
^vit............
M, N,
............eemv
................
^vit............
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
W, X,
............eemv
................
^vit............
gvU MnxZ kqvii msLvt
440
ewi Kvvwbi chvR)|
441
Uwej-P
kqvi viv mxwgZ`vq Kvvwbi msNwewa
evLv
1| (1) GB cweavbmg~n,
(K) AvBb A_ Kvvwb AvBb, 2013;

(L) mxj A_ Kvvwbi mvaviY mxj|
(2) cmsMi cqvRb wfbic bv nBj, GB cweavbmg~n AvBb Kvb k ev Awfew h A_ eeZ nBqvQ D
k ev Awfew mB A_ enb Kwie|
kqvi g~jab Ges AwaKvii cwieZb
1| GB AvBb Ges GB msNwewai weavbvejx mvc, Kvvwbi kqvi g~jab cwiPvjKì wbqYvaxb _vwKe, hvnviv,
mgq mgq hic Dchy gb Kwie, mBic ewi AbyK~j, AbycvZ, mgq Ges kZvaxb, -iV`vbi AwaKvi mn ev
ewZiK Ges wcwgqvgmn ev ewZiK, Kvvwbi kqvi Bmy, eUb ev Ab Kvbfve wewj eev KwiZ cvwie|
2| (1) Kvvwbi m`m iwRvi hvnvì bvg m`m wnmve ZvwjKvfz nBqvQ GBic cZK ew, msNmviK
^viKvixi wbqwgZKiYi ci 2 (`yB) gvmi ga, ev kqvi eUbi ci, ev kqvi ql h Zl wbebi Rb
Ave`b Kwievi ci 1 (GK) gvmi ga, ev kqvi Bmyi kZ Abyhvqx wbw`KZ mgqi ga,-
(K)
webvg~j Zvnvi mKj kqvii Rb GKwU mvwUwdKU cvBevi AwaKvix nBeb; ev
(L)
c_g mvwUwdKUi cieZx cZK mvwUwdKUi Rb 20 (wek) UvKv cwikva mvc, Zvnvi cZK
ev GKvwaK kqvii Rb GKvwaK mvwUwdKU cvBevi AwaKvix nBeb|
442
(2) cZK mvwUwdKU Kvvwbi mxj gvnivswKZ nBe Ges DnvZ pwn ewi kqvii msLv Ges Zb
c` A_i cwigvY E-M _vwKe|
(3) -kb nul-qiN-Zl r- HLdL pVg-LV Cp Ll-a Lfve hd bL-h

e Hhs Eif nul-qiN-Zl HL h HLdL ku-ll Se aq-cl k Le HLS-el hlh-l
CpLa HLV j pVg-LV pL-jl Se k-b qC-hz
3| (1) hw` Kvb kqvi mvwUwdKU qcv, weKZ, web ev wQuwoqv hvq ev Bnvi c`k cvsKb Kwievi Rb Kvb
AwZwi RvqMv bv _vK, Zvnv nBj Dnv Kvvwbi wbKU `vwLj Ges mgcYi ci Dnvi cwieZ GKwU bZzb mvwUwdKU Bmy
Kiv hvBe, Ges hw` Kvb mvwUwdKU nvivBqv ev asm nBqv hvq, Zvnv nBj Dnvi cgvY mK Kvvwbi mw mvc Ges
Kvvwb KZK wZc~iY welq AvivwcZ kZ c~iY mvc, D mvwUwdKUi cwieZ GKwU bZzb mvwUwdKU Bmy Kiv hvBe;
GB AbyQì Aaxb cZK mvwUwdKU Bmyi Rb 25 (cwuPk) UvKv cwikva KwiZ nBe|
(2) AbyQ` 2 Ges 3 Gi weavbvejx cqvRbxq cwieZbmn Kvvwbi wWevii chvR nBe|
4| AvBbi cqvRb ewZiK, Kvvwb Kvb Uvi gvag Kvb kqvi aviYK ^xKwZ c`vb Kwiebv, Ges Kvb
kqvi Kvb BKzBwUej, kZmvc, fwelr ev AvswkK ^v_ ev Kvb kqvii AvswkK Aski Kvb ^v_ ev Kvb kqvii
GB cweavbmg~n ev Kvb AvBb viv c`vb ewZiK, wbewZ aviKK c` wbe~p AwaKvi eZxZ, Abvb mKj AwaKviK h
Kvb Dcvq ^xKwZ c`vb KvvwbK eva ev Rvi Kiv hvBebv|
5| (1) aviv 254 ev Z`&axb cYxZ wewa viv wbavwiZ cwZZ Kwgkbi kZKiv nvi, ev cwikvwaZ ev cwikvwaZe
Kwgkbi cwigvY cKvk mvc, Kvvwb aviv 254 Gi Dc-aviv (6) Gi Aaxb c` Kwgkb c`vbi gZv cqvM KwiZ
cvwie|
(2) Kwgkbi nvi ev cwigvY aviv 254 Gi Dc-aviv (6) Gi Aaxb cYxZ wewa viv wbavwiZ nvi ev cwigvYi AwaK
nBe bv|
443
(3) Kwgkb bM`, ev m~Y ev AvswkK cwikvwaZ kqvi eiv ev AvswkK GK fve Ges AvswkK Ab fve, c`vb
Kiv hvBe|
6| (1) -Le Lvwbi nul jmde-L kMe hi nZl nu-l ef Ll qu aMe

Aeli-h hi Le nZl nu-ll pqa pf AdLlpjq, E nZl nul Cpl n-a
Aelf LR e bL-m, Hhw aviv 208 Gi weavb mvc, Ges Kvvwb Aemvqbvaxb nDK ev bv nDK, D kYxi
CpLa nu-ll ae-Qabwn nul qlN-Zl mMa pja-j Abh aq-cl HLV fbL
pdlZ pil h-no p-l l Ae-jce-j flhae Ll kC-hz
(2) Ef-fhde (1) H EMa c_K pdlZ pil r-, HC fhdepj-ql pdlZ pi
pfLa hdehm, f-uSeu flhaepq, f-kS qC-h; Hhw pil f-uSeu Ll-jl Se
HClf cC hl Efa f-uSe qC-h kql E nZl CpLa nu-ll Aax HL
aauw-nl dlL|
7| AMvwaKvi ev Abvb AwaKvi pf h Kvb kYxi kqvi nvviMYi Dci bv AwaKvi mg~n D kYxi
kqvi Bmyi kZ Abic wKQy bv _vwKj, AwZwi kqvi mw ev Bmyi gvag cwieZb Kiv hvBebv|
8| aviv 215 Gi weavbvejx mvc, Kvvwb wekl wmv viv hic kZ Ges cwZ wbaviY Kwie, mBi~c
kZ Ges cwZZ, Kvb mvaviY wmv viv Abygv`bg, AMvwaKvi kqvi GB kZ Bmy KwiZ cvwie h, Bnv c~e^Z
cybivi Kiv hvBe|
fha
9| (1) ejhZa nulml jm hhc f-cu pLm A-bl Efl Kvvwbi fha
_L-h, h_vt(L)
pfZ jm fl-nd Ll qCu-R HClf nul haa Aee pLm nul jm

aq avrZLi-h f-cu qEL h e qEL, ec pju- amh Ll qu h fl-nd-kN
qu; Hhw
(M)
pfZ jm fl-nd Ll qCu-R HClf nul haa Aee k pLm nul

Le hl HLL e-j eha b-L Hhw kql jm E h LaL h aql
pf qC-a Kvvwb-L avrZLi-h f-cut
444
a-h na b-L k, Ef-fhde (1) H EMa k Le nul-L pfZ

h BwnLi-h Kvvwbi flQmL cwil` HC fhd-el BJa hqia hmu
OoZ Ll-a fl-hez
(2) Kvb kqvii Dci Kvvwbi c~e^Z, hw` _vK, Dnvi Dci, mgq mgq, c`q mKj jfvsk Ges NvwlZ
evbvmi DciI _vwKe|
10| Kvvwbl fha lqu-R GBic k Le nul, E Kvvwb, Eql h-Xl j-a k
fa Efk qu pC fa-a, hu Ll-a fl-ht
a-h na _-L k E nu-ll jm hhc LR eNc Ab avrZLi-h LfeA-L f-cu
e qC-m Hhw;
E eNc Ab ch Llu, Bfaax eha nul-ql-L Lwh aql ja h
cJmu-al Ll-Z ke E nu-ll AdLl qe aq-L E BC-el ch pma mMa eVn
fc-el fl, Q ce Aahqa e qC-m, E nul El-f hu Ll Qm-h ez
11| (1) cweavb 10 Gi Aaxb Kvb weq KvhKi Kwievi j evW Zvi AbyK~j wewZ -nul qli
Rb KwZcq ewK gZv c`vb KwiZ cvwie|
(2) Dic qlKvj Zvi bvg kqvi nvvi wnmve wbewZ nBe|
(3) kqvi weq eve` fk Ab Ll-f hu Ll qu acho-u al Le LR ewmel h

Kwievi AdLl bL-h e, h nul hu Lk-j Le Aeuj h Ahdal Ll-Z E al
a Lel-f ryY qC-h ez
12| (1) Kvvwbi c~e^Z _vwKevi KviY cweavb 10 Gi Aaxb weqj A_, Kvvwb MnY Kwie Ges D A_
nBZ h bM` A_ ZvrwYK c`q nq Zvnv cwikva KwiZ nBe|
445
(2) Aewk Ab h-ul al-Ml f-h E nu-ll Efl Kvvwbi fha bL-m aq
jV-e p-f-r, k h h-ul al-M E nu-ll AdLl R-je aq-L fce Ll-a qC-hz
kqvi eve` A_ Zje

13| (1) evW, mgq mgq, m`mMYi kqvii AcwikvwaZ g~~j, D kqvii bvwgK g~~ji Dci ev wcwgqvg
wnmve, hvnv nDK bv Kb, Zje KwiZ cvwieb;
Ze kqvig~~j wbw` pju- cwikvahvM nq, GBic kqvi eivi kZ wnmve Kvb A_ Zje Kiv hvBebvt
Ze kZ _vvK h, E nu-ll ejL j-ml HL Qabw-nl AdL jm amh Ll kC-h e
Abh ph-no am-hl Aee HL j-pl j-d aq fl-nd-kN qC-h e|
(2) f-aL pcm aql nu-ll Efl amhLa jm 14 c-el HLV eVn f p-f-r,
edla pj-u J -e Lfwe-L fl-nd Ll-a hd bL-hez
(3) evWi weePbv Abyhvqx Kvb A_ Zje cZvnvi ev vwMZ Kiv hvBe|
14| kqvi eve` Kvb A_ Zje Abygvb Kwiqv evW KZK wmv MnYi mgq nBZ D A_ Zje Kiv nBqvQ
ewjqv MY nBe Ges D ZjeKZ A_ wKwZ cwikva Kiv hvBe|
15| -kb nu-qiNZ kbi-h Hhw HLLi-h E nu-ll amh jm fl-nd Ll-a
hd bL-hez
16| (1) Kvb nu-ll jm ae edla al-M Lwh avf-h fl-nd Ll e qC-m, h
ewi wbKU D A_ eKqv iwnqvQ D ew E al-Ml flha k pju Eq fl-nd Ll qC-h E pju
fk Afl-nda Ab hhc naLl 10 (`k) fvM nvi ev evW KZK wbavwiZ D nvi nBZ Kg nvi, hw` _vK, my`
c`vb KwiZ nBe|
(2) evW CR Ll-m E pc pfZ h BwnL jILg Ll-a fl-hez
446
17| (1) Kvb kqvi Bmyi kZvejxi Abyhvqx kqvi eivi mgq ev Kvb wbavwiZ ZvwiL, D kqvii bvwgK
g~ji Dci, ev wcwgqvg wnmve, hvnv nDK bv Kb, c`q g~j GB cweavb mg~ni Dk c~iYK, h_vh_fve Zje Kiv
nBqvQ ewjqv MY nBe Ges D kqvi Bmyi kZvejx Abyhvqx wbavwiZ ZvwiL cwikvahvM nBe|
(2) Dc-cweavb (1) G DwjwLZ g~j cwikva Kiv bv nBj, Dnv Av`vqi , GB cweavbmg~ni my` Av`vq Ges
eq, evRqv msv ev Ab Kvb fve chvR cvmwK weavbvejx GBi~c chvR nBe hb, D g~j h_vh_fve Zje Ges
bvwUk c`vbi gvag cwikvwahvM nBqvQ|
18| evW,
(K)
Dchy gb Kwij, Kvb m`m, Zvnvi kqvii AZjeKZ Ges AcwikvwaZ g~ji m~Y ev Askwekl
AwMg cwikva KwiZ Pvwnj, Zvnvi wbKU nBZ D AwMg MnY KwiZ cvwie; Ges
(L)
Kvvwbi mvaviY Kvvwbi pdlZ piu Ae-jce ha-l-L E ANj KvvwbL eNc
f-cu e qJu fk hX Hhw pc-pl j-d pj-Ta ja-hL Eql Efl Aea
naLl 12 (evi) iN q-l pc fce Ll kC-hz
kqvi nvi
19| (1) Kvvwbi kqvi ql cmm Eql qlLl J qlNqa Eiu fr LaL ev
c pfca qC-h|
(2) m`m iwRvi qlNqal ej mfh bv nIqv fk qlKvixB nul-ql hmu
NZ qC-hez
20| aviv 218 Gi Aaxb c` Avcxji AwaKvi mvc, evW
(K)
pfZ fl-nda nul haa Ae Le nul Le hl e-j ehe Ll-a;

h
447
(L)
Lfel fha lqu-R HClf nu-ll ql ehe Ll-a;
-ALl Ll-a fl-hez
21| evW Kvb kqvi ql `wjjK ^xKwZ c`vb KwiZ A^xKvi KwiZ cvwieb, hw` bv
(K)
D kqvi ql `wjj aviv 216 Gi Dc-aviv (1) Gi Aaxb cYxZ wewa viv wbavwiZ dig nBqv _vK;
(L)
mswk kqvi mwUwdKU mshy Kwiqv Ìqv nBqv _vK, Ges evW nvi Kvixi kqvi Zvnvi AwaKvii
mg_b hic cgvYvw` cqvRbxq ewjqv hywmZfve gb Kib mBic cgvYvw` `vwLj Kiv nBqv _vK;
Ges
(M)
D ql `wjj Kej GK kYxi kqvii Rb nBqv _vK|
22| aviv 78 Ges Z`&axb cYxZ wewa Abyhvqx Abb 7 (mvZ) w`bi c~ebvwUk c`vb Kwiqv, evW Zr KZK mgq mgq
wbavwiZ mgq Ges gqvì Rb ql wbeb vwMZ ivwLZ cvwiebt
Ze kZ _vK h, D ql wbeb GKvavi AbwaK 30 (wk) w`b ev Kvb ermi AbwaK gvU 45 (cqZvwjk)
w`bi Rb wMZ Kiv hvBe|
kqvi nvi
23| (1) Kvb m`mi gZz NwUj, h_ kqvi aviKi RxweZ Abvb aviK, Ges GKK kqvi aviKi
Zvnvi bwgwb ev AvBbZ cwZwbwa D kqvii GKgv ^Zevb ew ewjqv Kvvwb KZK ^xKZ nBeb|
(2) `dv Gi Kvb wKQyB, Kvb gZ h_ kqvi aviKi mwK Kvb, kqvi hvnv Zr KZK Abvb ewi mwnZ
h_ fve aviYKZ, mwKZ Kvb `vq nBZ `vqgyw c`vb Kwiebv|
24| (1) Kvb m`mI gZz, ev `DwjqvZ bv NwUj, wZwb Zvnvi kqvi hic nvi KwiZ cvwiZb, Zvnvi gZz ev
`DwjqvZI dj, Kvb ew D kqvii ^Zevb nBj Ges evW KZK, mgq mgq, wbavwiZ cqvRbxq cgvY `vwLj Kiv
nBj, mB ew g~j m`mI bvq mB GKBic(K)
D kqvii aviK wnmve wbRK wbewKZ Kwievi; ev
448
(L)
D kqvi nvi Kwievi;
-AwaKvix nBeb|
(2) evW D nviK ^xKwZ`vb bv Kiv ev Dnvi wbeb cZvLvb ev wMZ ivwLevi mB GKB AwaKvi
cqvM KwiZ cvwieb h AwaKvi D g~j m`mi gZz ev `DwjqvZi c~e D kqvi nvii cqvM Kiv hvBZ|
25| (1) cweavb 24 Gi Dc-cweavb (1) Gi `dv (K) Abyhvqx Kvb kqvii ^Zevb ew D kqvii aviK wnmve
wbewZ nIqv wbevPb Kwij, wZwb Di~c wbevPbi welqwU DjL c~eK ZrKZK ^vwiZ GKwU wjwLZ bvwUk Kvvwb eivei
AcY ev ciY Kwieb|
(2) Dc-cweavb (1) G DwjwLZ ew kqvi nvi wbevPb Kwij, wZwb D kqvi nvi mv`bi gvag Zvnvi
wbevPbi cgvY wèb|
(3) Dc-cweavb (1) I (2) G DwjwLZ Kvb bvwUk ev nvii nvii AwaKvi Ges kqvi nvi wbeb
msv mKj mxgveZv, evav-wbla Ges weavbvejx GBic chvR nBe hb mswk m`mi gZz ev `DwjqvZ msMwVZ nq
bvB Ges D bvwUk ev nvi D m`m KZK ^vwiZ ev mvw`Z nBqvQ|
26| Kvb kqvinvvii ja h cEmu-al Ll-Z Le h Kvb kqvii AwaKvix nBj

Zvnvi bvg m`m wnmve wbewKZ bv nIqv ch, Kvvwbi mfv, msv evcvi, D kqvii jfvsk Ges Abvb myweav
jvfi AwaKvix nBebt
Ze kZ _vK h, evW, h Kvb mgq, D ewK, D kqvii aviK wnmve wbewKZ Kiv A_ev D kqvi
nvi Kivi ga h Kvb GKwU wbevPb Kwiivi Rb bvwUk c`vb KwiZ cvwie, Ges hw` D bwUk 90 (beB) w`bi ga
cwZcvjb Kiv bv nq, Zvnv nBj evW, AZtci bvwUki Pvwn`v c~iY bv nIqv ch, D kqvi mswk mKj jfvsk, evbvm ev
Abvb A_ c`vb wMZ _vwKe|
27| GKK ewi Kvvwbi (K)
GKgv m`mi gZz NwUj, D m`m KZK gbvbxZ ew, D m`mi mKj kqvii ^Zevb ew ewjqv
Kvvwb KZK ^xKZ nBeb;
(L)
GKgv m`mi gZzi dj gbvbxZ ew KZK D m`mi mKj kqvii AwaKvix nIqvi welqwU
Kvvwbi evW KZK D ewK RvbvBZ nBe;
(M)
gbvbxZ ew gZ GKgv m`mi bvq GKB jfvsk Ges Abvb AwaKvi jvfi AwaKvix nBeb Ges GKB
`vqeZv _vwKe;
449
(N)
gbvbxZ ew, m`m nBevi ci, Ab Kvb ewK, Zvnvi wjwLZ c~e mwZ MnYc~eK, gbvbxZ Kwieb, whwb
D m`mi gZz NwUj Kvvwbi m`m nBeb|
kqvi evRqvKiY
28| Kvb m`m Zjex kqvii g~j ev Dnvi wKw GZ`yk avhKZ w`b cwikva KwiZ e_ nBj, D w`bi
ci h Kvb mgq, evW D AcwikvwaZ g~j ev Dnvi wKwi Askwekl my`mn cwikva Kwievi Rb ZvnvK bvwUki gvag
wb`k w`Z cvwieb|
29| cweavb 28 G DwjwLZ bvwUk(K)
g~j ev wKw cwikvai Rb GKwU ZvwiL avh Kwiqv w`Z nBe, Ze D ZvwiL bvwUk Rvixi ZvwiL
nBZ 14 (P) w`b AwZv nBevi c~ei Kvb ZvwiL nBZ cvwiebv;
(L)
bvwUki viv avhKZ ZvwiL ev Z`c~e ZjeKZ g~j cwikva Kiv bv nBj kqviwU h evRqv nBe
Zvnv DjL KwiZ nBe|
30| bvwUk c` wb`k cvwjZ bv nBj h kqvi mK D bvwUk c` nBqvwQj mB kqvi msv
AcwikvwaZ A_ avhKZ mgqi ga cwikva Kiv bv nBj bvwUk DwjwLZ cwikvai c~e evW GKwU wmv MnY Kwiqv D
kqvi evRqv KwiZ cvwieb|
31| (1) evWi gZ Dchy kZ Ges cwZZ h Kvb evRqvKZ weq ev Ab Kvbfve wewje`R Kiv
hvBe, Dc-cweavb (1) DwjwLZ weq ev wewje`Ri c~e evW h kZ ev cwZZ Dchy gb Kib mBic kZ I cwZZ
D evRqvKiY evwZj KwiZ cvwieb|
32| (1) h Kvb ewi Kvb kqvi evRqv Kiv nBj D evRqvKZ kqvii Zvnvi m`mcì Aemvb
nBe, Ze kqvi evRqvwi ZvwiL h cwigvY A_ KvvwbK D kqvinvvi KZK bM` c`q wQj wZwb Zvnv cwikva
KwiZ eva _vwKeb|
(2) weq ev wewje`R kqvii bvwgK g~ji c~Y A_ KvvbxK c`vb Kiv nBj D ewi `vq-`vwqZi Aemvb
NwUe|
450
33| (1) hw` Kvb kqvii evRqvw mK h_vh_fve mZvLvbKZ (Verified) GBic GZwU wjwLZ NlYvc
_vK hvnvZ GB gg DjL _vK h, NvlYvKvix ew Kvvwbi GKRb cwiPvjK, gvbRvi ev mwPe Ges NvlYvq ewYZ
ZvwiL Kvwbi kqviwU wewamZfve evRqv nBqvQ, Ze GBic NvlYvc D kqvii `vex`vi mKj ewi wei
kqviwUi evRqvw msv P~ov mv wnmve MY nBe|
(2) Kvvwb evRqvKZ kqvi weq ev wewje`Rj g~j, hw` _vK, MnY KwiZ cvwie Ges h ewi AbyK~j
D kqvi weq ev wewje`R Kiv nBqvQ Zvnvi AbyK~j kqvi nvi mvb Kwiqv w`Z cvwie|
(3) nviMnxZv AZtci D kqvii aviK wnme wbewZ nBeb|
(4) nviMnxZvi kqvi weqi A_, hw` _vK, eenvi mK Kvb `vq `vwqZ _vwKebv, Ges evRqvKZ kqvi
weq ev wewje`R Kvhg Kvb Awbqg ev wU _vwKevi KviY D ewi ^ZK Kvbfve zY Kwiebv|
34| Kvb kqvi Bmyi kZbyhvqx wbavwiZ ZvwiL D kqvii g~j ev Dnvi wcwgqvg eve` cwikvahvM A_ cwikva
Kiv bv nBj, Dnvi GB cweavbgvjvi weavbvejx mB GKBfve chvR nBe hic D weavbvejx h_vh_fve ZjeKZ
I bvwUk c` kqvi evRqvwi chvR nq|
g~jabi cwieZb
35| Kvvwb, mgq mgq, mvaviY wmv viv, kqvi g~jab ew Ges ewaZ gqvi g~jabK wbw` g~jgvbi kqvi
wefvRb KwiZ cvwieb|
36| aviv 61 Gi weavbvejx mvc, Kvvwb Dnvi mvaviY wmvi gvag(K)
Bnvi mKj ev hKvb kqvi g~jab GKxf~ZKiY KwiZ Ges DnvK eZgvb kqvig~j Acv DPZi
g~ji kqvi wef KwiZ cvwie;
(L)
Bnvi mKj ev hKvb m~Y cwikvwaZ kqviK K G, Ges D KK h Kvb AsKi m~Y
cwikvwaZ kqvi icvi KwiZ cvwie;
(M)
we`gvb kqvimg~n ev Dnvi h Kvb msLK kqviK msNmviK viv wbavwiZ z`Z
i g~ji kqvi
wef KwiZ cvwie;
(N)
Kvb kqvi, hvnv wmv MnYi ZvwiL Kvb ew MnY Kib bvB ev MnY KwiZ ^xKZ nb bvB Zvnv,
evwZj Kwiqv w`Z cvwie|
451
37| kqvK K icvii (K) Kvb kqvi K icvi nIqvi c~e h cwZZ I kZvaxb Ges h mKj cweavb mvc D
icvi Kiv nBqvwQj mB cwZZ, kZvaxb Ges cweavb Abymvi ev h_vme D cwZ, kZ I cweavb Abymvi K
nvviMY Zvnvì K ev Dnvi Kvb Ask nvi KwiZ cvwiebt Ze kZ _vK h, evW, mgq mgq, nvihvM
Ki b~bZg cwigvb, D K h kqvi nBZ DZ nBqvQ Dnvi bvwgK g~ji cwigvY ch, wbaiY KwiZ cvwie|
L) KnvviMY Zvnvì Ki cwigvY Abymvi jfvsk, Kvvwbi mfvq fvUvwaKvi cqvM Ges Abvb
welq GBi~c myhvM cvBeb hb, h kqvi nBZ D K-Ask D~Z nBqvQ, wZwb mB kqvii gvwjK, wK
Kvvwbi jfvsk I gybvdvi AskMnYi eZxZ GBic Kvb wekl myweav ZvnvK Ìqv hvBe bv hvnv D
icvii c~e D kqvii c`q wQj bv|
(M) Kvvwbi h mKj cweavb, cwikvwaZ kqvii chvR mBwi K Gi chvR nBe
Ges mKj cweavb kqvi I kqvinvvi kwjZ h_vg K I Knvvi kwj Af~ MY KwiZ
nBe|
38| Kvvwb, wekl wmv viv, AvBbvbyM h Kvb cwZZ Ges Kvb NUbv msMwVZ nIqv mvc Ges AvBbZt
cqvRbxq mwZ mvc(K) Bnvi kqvi g~jab;
(L) hKvb g~jab cybivi gRy` wnmve; ev
(M) hKvb kqvi wcwgqvg wnmve;
- nvm KwiZ cvwie|
gybvdv g~jabxKiY
39| (1) Kvvwb Bnvi mvaviY mfvq, evWi mycvwikg, wbwjwLZ welqjv wbw KwiZ cvwie, h_v:(K)
Kvvwbi Kvb wiRvf wnmve we`gvb Kvb Rgv ev gybvdv I wZ wnmve we`gvb Kvb Rgv, ev Ab Kvb
fve eUbi Rb jf Kvb A_K g~jabxKiYi BQv;
(L)
D A_ jfvsk wnmve ewUZ nBj, Dnv Kvvwbi h mKj m`mi wbKU h AvbycvwZK nvi ewYZ
nBZ, m mKj m`mi ga `dv (L) G DwjwLZ cwZZ mB GKB AbycvZ eUbi Rb Dy Kiv|
(2) Dcwi-DwjwLZ A_ bM` cwikvwaZ nBebv, Ze `dv (M) G DwjwLZ weavbvejx mvc wbwjwLZ
chvR nBet
452
(K)
m`mMY KZK Zvnvì aviYKZ kqvii AcwikvwaZ g~j cwikva Kwievi ;
(L)
eivKZ Ges eUbKZ nBe Kvvwbi GBic ABmyKZ kqvii g~j cwikva Kwievi , hvnv m~Y
cwikvwaZ wnmve Dcwi-DwjwLZ Ask AbycvZ m`mMYi ga eiv nBe;
(M)
AvswkK `dv (K) Ges AvswkK `dv (L) G DwjwLZ ;
(N)
wmwKDwiwU wcwgqvg wnmve Ges g~jab cybivi gRy` wnmve, GB cweavbi Dk c~iYK, m`mMYi
AbyK~ j m~Y cwikvwaZ evbvm kqvi wnmve BmyZe ABmyKZ kqvii g~j cwikva Kwievi ;
(O)
evW KZK GB cweavb Abymvi Kvvwb KZK MnxZ wmv KvhKi Kwievi |
40| (1) h Dcwi-DwjwLZ Kvb wmv MnY Kiv nBe, m evW (K)
GZ`&viv g~jabxKiYi j AeUbKZ gybvdvi mKj A_ MwQZ ivwLe Ges cqvM Kwie; Ges
m~Y cwikvwaZ kqvi, hw` _vK, eUb Ges Bmy Kwie; Ges
(L)
D wmv KvhKi Kwievi Rb cqvRbxq mKj Kvh Ges welq mv`b Kwie|
(2) evWi wbwjwLZ gZv _vwKe, h_v:(K)
fMvsKNwUZ mvwUwdKU Bmy ev bM` cwikva ev evW KZK Dchy gb Kwij, Ab Kvbfve fMvsk
AvKvi eUbxq kqvii welq weavb cYqb KwiZ cvwie;
(L)
D g~jabxKiYi dj BmyKZ AwZwi m~Y cwikvwaZ kqvi D kqvii AwaKvix m`mì

AbyK~j eUbi Rb ev, gZ, g~jabxKiY Kiv nBe GBic gybvdvq Zvnvì ^ ^ Ask AbycvZ ev
Zvnvì we`gvb AcwikvwaZ kqvii Aewk A_i Kvb Ask Kvvwb KZK
cwikvai Rb mKj
m`mi c hKvb ewK Kvvwbi mwnZ Pyw mv`b Kwievi gZv c`vb KwiZ cvwie|
(3) D gZv cqvM Kwiqv KZ h Kvb Pyw D m`mi Dci KvhKi Ges evaKi nBe|
kqvi cyb:q
41| GB cweavbmg~n hvnv wKQyB _vKzK bv Kvb, aviv 226 nBZ 228 Gi weavbvejx mvc Ges GB AvBb ev
we`gvb Ab Kvb AvBbi chvR weavbvejx mvc, Kvvwb Bnvi wbR^ kqvi ev Abvb mywbw` wmwKDwiwU q KwiZ
cvwie|
mvaviY mfv
453
42| evwlK mvaviY mfv eZxZ Abvb mKj mvaviY mfv wekl mvaviYZ (ExtraOrdinary) mfv wnmve AwfwnZ
nBe|
43| (1) evW Dchy gb Kwij, Kvb wekl mvaviY mfv Avnvb KwiZ cvwie;
(2) hw` Kvb mgq Kvivg MVbi Dk chv msLK cwiPvjK evsjv`k DcwZ bv _vKb, Zvnv nBj h Kvb
cwiPvjK A_ev Kvvbxi h Kvb `yBRb m`m evWi mfv hfve Avnvb Kiv hvq hZ`~i me mB GKBfve wekl mvaviY
mfv Avnvb KwiZ cvwieb|
pdlY pii KvhweeiYx
44| (1) Kvb mvavib mfvq Kvb Kvh mv`b Kiv hvBe bv, hw` D mfvq Kvh Avi nIqvi mgq Kvivg bv
_vK|
(2) GB Zdwmj wfb i~c Kvb wKQy bv _vwKj, mvaviY mfvi Kvivg aviv 118 Abyhvqx nBe|
45| cwilì Pqvigvb, hw` _vK, Kvvwb cZK mvaviY mfvq mfvcwZZ Kwieb|
46| hw` cwilì Kvb Pqvigvb bv _vK, ev hw` mfv Abyvbi Rb wbavwiZ mgqi ci 15 (cbi) wgwbUi ga
Pqvigvb D mfvq DcwZ bv nb, ev wZwb D mfvq Pqvigvbi `vwqZ cvjb KwiZ AwbQzK nb, Zvnv nBj DcwZ
cwiPvjKMY Zvnvì ga nBZ Kvb GKRbK D mfvi Pqvigvb wbevwPZ Kwiqv jBeb|
47| hw` mfv Abyvbi Rb wbawiZ mgqi ci 15 (cbi) wgwbUi ga Kvb cwiPvjK D mfvq DcwZ bv nb,
ev Kvb cwiPvjK D mfvq Pqvigvbi `vwqZ cvjb KwiZ BQzK bv nb, Zvnv nBj DcwZ m`mMY Zvnvì ga nBZ
Kvb GKRbK D Pqvigvb wbevwPZ Kvwiqv jBeb|
48| Kvb GKK ewi Kvvwbi

(K)
Kvb mvaviY mfvq Kvb wmv cvei Dci GKgv m`m mwZ c`vb Kwij Ges KvvwbK
AewnZ Kwij Ges aviv 120 Gi Aaxb msiwZ KvhweeiYx ewnZ D wmv wjwce Kwij Dnv
MnxZ nBqvQ ewjqv MY nBe;
(L)
`dv (K) G DwjwLZ KvhweeiYx ewnZ GKgv m`m KZK ^vi Ges ZvwiL c`vb KwiZ nBe;
(M)
GKgv m`m KZK KvhweeiYx ^vii ZvwiL nBZ D wmv KvhKi nBe|
mfv g~jZex
49| (1) Kvb mfvq Kvivg nBj D mfvi mwZg Pqvigvb mgq mgq Ges GK vb nBZ Ab vb D
mfv Abyvb KwiZ cvwieb Ges wZwb hw` mfv KZK Abyic wb`wkZ bv nb, Zvnv nBj AekB mfv gyjZex Kwieb|
454
(2) h cvhvq nBZ mfvi gyjZex m~Pbv nBqvwQj mB chvqi cieZx Kvh eZxZ Ab Kvb Kvh Kvb gyjZex mfvq
mv`b Kiv hvBe bv|
(3) hLb Kvb mfv wk ev ZZvwaK w`bi Rb gyjZex Kiv nq, ZLb gyj mfvi hic bvwUk c`vb Kiv nBqvwQj
gyjZexKZ mfvi RbI mBic bvwUk c`vb KwiZ nBe|
(4) Dciv Ges aviv 173 G DwjwLZ eZxZ, mfv gyjZexKZ A_ev gyjZexKZ mfvq mvw`Ze Kvh
mK Kvb bvwUk c`vbi cqvRb nBe bv|
fvU `vbi AwaKvi

50| Kvb kYxi kqvii mwnZ mwKZ we`gvb Kvb AwaKvi ev evav wbla mvc;(K) ewMZfve DcwZ cZK m`m n Dvjb Kwiqv GKwU fvU w`Z cvwieb; Ges
(L) AvbyvwbK fvU MnYi cZK m`m Kvvwbi cwikvw`Z BKzBwU kqvi g~jabi Zvnvi kqvi AbycvZ
fvU c`vb KwiZ cvwieb|
51| Kvb m`m Kvb mfvq aviv 188 Abyhvqx BjKwbK cwZ Kej GKevi fvU c`vb KwiZ cvwieb|
52| (1) h_ nvviMYi ewMZfve nDK ev cwqvi gvag nDK, Abvb h_ nvviMYi fvU ev`
w`qv R (wmwbqi) nvvii fvU MnY Kiv nBe|
(2) Dv` ewjqv NvlYv Kwievi GLwZqvi mY Kvb Av`vjZ KZK GZ`yk m`mMYi bvg ewnZ h gvbymvi
wjwce iwnqvQ mB gvbymvi Zvnvì RZv wbiwcZ nBe|
53| gvbwmKfve Amy (Unsoundmind) Kvb m`m A_ev Dbv` gg NvwlZ Kvb m`m Zvnvi Rb wbhy KwgwU
ev AvBbvbyM AwffveKi gvag n Dvjb Kwiqv ev Ab Kvbfve fvU c`vb KwiZ cvib; GBic h Kvb KwgwU ev
AwffveK fvU MnYi cwi gvagI fvU w`Z cvwieb|
455
54| h Kvhgi Dci AvbywwbK fvU MnY `vex Kiv nq, Dnv eZxZ, Ab h Kvb Kvhgi welq, AvbyvwbK
fvU MnY wMZ ivwLqv AMmi nIqv hvBe|
55| hw` Kvb kqvi eve` mKj Zjex ev Ab A_, hvnv ZvrwYKfve c`q Zvnv, cwikva Kiv bv nq Zvnv nBj
Kvb m`m D kqvii wfwZ mvaviY mfvq fvU`vbi AwaKvix nBeb bv|
56| (1) Kvb mfv ev g~jZex mfvq Kvb fvUi welq Avcw c`vb ev `vwLji eZxZ Ab Kvb mfvi
Kvb fvUvii hvMZv mK Avcw Zvjv hvBebv, Ges D mfvq evwZj bv nBj, cwZwU fvU mKj Dk ea nBe|
(2) Dc-cweavb (1) G DwjwLZ Kvb Avcw h_vh_ mgq Kiv nBj, Dnv mfvi Pqvigvbi wbKU ck KwiZ nBe
Ges GZ`&welq Zvnvi wmv Pyov
nBe|
57| h `wjj viv cw wbhvM Kiv nq Zvnv Ges Avg gvvibvgv (cIqvi Ae GUbx) A_ev KZZ c`vbKvix Ab
Kvb `wjj, hw` _vK, hvnvi ej Bnv ^vwiZ nq A_ev bvUvix cvewjK KZK D Avggvvibvgv ev KZZ c`vbKvix `wjji
mZvwqZ Abywjwc Kvvwbi wbebKZ Kvhvjq Rgv w`Z nBe, Ze D wbqvM `wjj cw wnmve DjwLZ ew mswk
mfvi Ab~b AvUPwjk NUv c~e, ev AvbyvwbK fvU MnYi Ab~b 24 NUv c~e Dnv Rgv bv w`j D `wjj ea ewjqv MY nBe
bv|
cw
58| cw wbqvM msv `wjj aviv 179 Gi Aaxb wewa viv wbavwiZ dig nBe|
59| cw wbqvMKvixi gZz ev Dv`bv, ev cw ev cw wbqvMi KZZ cZvnvi ev h mKj kqvii Rb cw

wbqvM Kiv nBqvQ, D kqvimgyn nvi Kiv nBjI cw wbqvM msv `wjji kZvbyhvqx Kvb fvU c`vb Kiv nBj, Dnv
ea nBet
Ze kZ _vK h, h mfv ev g~jZex mfvq cw wbqvM Kiv nBe, D mfv ev g~jZex mfv Avie c~e Kvvwb
KZK Bnvi, Kvhvjq Dic gZz, Dv`bv, cZvnvi ev nvi msv wew MnxZ nBj GB avivi weavb chvR nBebv|
cwiPvjK cwil`
456
60| cwiPvjKMYi msLv Ges Kvwbi c_g cwiPvjKMYi bvg msNviK ^viKvixMY ev Dnvì msLvwaKi
viv wjwLZfve wbiwcZ nBe|
61| (1) cwiPvjKMYi cvwikwgK, gvwmK wfwZ ch, w`b w`b ew cv ewjqv MY nBe|
(2) GB AvBbi weavb Abymvi cwiPvjKMYK c`q cvwikwgKi AwZwi wnmve wbwjwLZ h_vh_fve ewqZ
mKj cKvi gY, nvUj Ges Abvb eq cwiPvjKMYK c`vb Kiv hvBet(K)
cwiPvjK cwilì mfv ev Bnvi Kvb KwgwU ev Kvvwbi mvaviY mfvq AskMnY Ges diZ Avwmevi ;
ev
(L)
Kvvwbi Kvhg mwKZ |
62| Kvvwb cwZv Ges wbewb msv mKj LiP evW c`vb KwiZ cvwie|
63| Kvwb iwRvi iY welq aviv 74 viv c` gZv cqvM KwiZ cvwie, Ges D avivi weavb mvc,
evW, Dchy, gb Kwij, Dic iwRvi iY welq cweavb cYqb Ges cwieZb KwiZ cvwie|
64| mKj PK, cwgmix bvU, WvdU, w, wewbgqc Ges Abvb nvihvM `wjj Ges Kvvwbi AbK~j
cwikvwaZ A_i mKj iwm`, evW KZK, mgq mgq, MnxZ wmv viv wbavwiZ ew KZK Ges cwZZ gZ, ^vwiZ,
DvwjZ, MnxZ cv KZ ev Ab Kvbfve mvw`Z nBe|
65| evWi mfvq A_ev Bnvi Kvb KwgwUi mfvq DcwZ cZK cwiPvjK GZ`yk iwZ mswk ewnZ bvg
^vi Kwieb|
66| (1) aviv 85 Gi weavbvejx mvc, evW, hKvb mgq, Ges mgq mgq, Kvb ewK AwZwi cwiPvjK c`
wbqvM KwiZ cvwiebt
Ze kZ _vK h, cwiPvjK Ges AwZwi cwiPvjKi msLv GK msNwewa KZK evWi Rb wbavwiZ mevP
Rbeji AwaK nBebv|
457
(2) Dc-cweavb (1) Gi Aaxb wbqvMcv ew Kvvwbi cieZx evwlK mvaviY mfvi ZvwiL ch mswk c` envj
_vwKeb Ze GB AvBbi weavbejx mvc, wZwb Kvvbx KZK D mfvq wbqvMjvfi hvM nBeb|
evWi KvhweeiYx
67| (1) -hX hic Efk j-e Ll-h pCl-f Lkehq Lll Se piu jma qC-a, pi
jmah Ll-a Hhw Aei-h aq-cl pi euZ Ll-a fl-hz Le piu Le fn Ebfa qC-m
houV pwMd-Ll i-V elfa qC-h|
(2) Kvb cwiPvjK h Kvb mgq evWi mfv Avnvb KwiZ cvwieb Ges Kvb cwiPvjK GZ`yk Kvb digvqm
w`j gvbRvi ev mwPe AekB mfv Avnvb Kwieb|
68| (1) GB AvBbi wfbic wKQy bv _vwKj, evWi Kvb nBe
(2) welqwUi c ev wec fvUi msLv mgvb nBj Pqvigvbi GKwU wZxq ev wbYvqK fvU _vwKe|
69| cwiPvjK cwil` Kvb c` k~b _vKv mI, c` envj AvQb Ggb Abvb cwiPvjKMY Kvh mv`b KwiZ
cvwieb; wK hw` Ges h ch Zvnvì msLv GB AvBb viv wbavwiZ evWi mfvi Kvivg wnme wbavwiZ msLv Acv Kg
_vK m Ges m ch envj cwiPvjKMY D msLv ch cwiPvjKMYi msLv ewi Dk A_ev Kvvwbi mvavib
mfv Avnvb Kwievi Dk KvR PvjvBZ cvwieb, GZèZxZ Ab Kvb Dk Rb bq|
70| (1) evW Bnvi mfvi Rb GKRb Pqvigvb wbevwPZ KwiZ cvwie Ges D c` Zvnvi envj _vwKevi gqv`
wbaviY KwiZ cvwie|
(2) hw` GBic Kvb Pqvigvb wbevwPZ bv nb A_ev hw` Kvb mfvq mfv Abyvbi wbavwiZ mgqi ci 5 (cuvP)
wgwbUi ga Pqvigvb DcwZ bv nb Zvnv nBj DcwZ cwiPvjKMY Zvnvì ga nBZ GKRbK D mfvi Pqvigvb
wnmve wbevwPZ KwiZ cvwieb|
71| (1) evW GB AvBbi weavbvejx mvc Bnvi h Kvb gZv Bnvi weePbv gZ Dnvi m`mì ga nBZ
GK ev GKvwaK m`m mg^q MwVZ Kvb KwgwUi Dci AcY KwiZ cvwieb|
(2) GBic MwVZ h Kvb KwgwU D AwcZ gZv cqvMi evW KZK Zvnvì Dci AvivwcZ h Kvb kZ
I weavb gvwbqv Pwje|
72| (1) KwgwU Dnvi mfvi Rb GKRb Pqvigvb wbevwPZ KwiZ cvwie;
458
(2) hw` GBic Kvb Pqvigvb wbevwPZ bv nb A_ev hw` Kvb mfvq mfv Abyvbi wbavwiZ mgqi ci 5 (cuvP)
wgwbUi ga Pqvigvb DcwZ bv nb Zvnv nBj DcwZ m`mMY Zvnvì ga nBZ GKRbK D mfvi Pqvigvb wnmve
wbevwPZ KwiZ cvwieb|
73| (1) KwgwU hic Dchy gb Ki mBic mfvq wgwjZ nBZ Ges mfv gyjZex KwiZ cvwie;
(2) Kvb mfvq Kvb ck DvwcZ nBj Zvnv DcwZ m`mMYi msLvwaKi fvU wbiwcZ nBe Ges welqwUi
c ev wec fvUi msLv mgvb nBj Pqvigvbi GKwU wZxq ev wbYvqK fvU _vwKe|
74| evWi mfv ev cwiPvjK KwgwUi mfv KZK A_ev cwiPvjK wnmve h Kvb ew KZK mvw`Z mKj Kvh,
cieZx mgq Abyic Kvb cwiPvjK A_ev Abyicfve Kvh mv`bKvix Kvb ewi wbqvM wU iwnqvQ A_ev Zvnviv ev
Zvnvì ga h Kvb ew AhvM wQjb Bnv D`NvwUZ nIqv mI GBic ea nBe hb Abyic cZK ew h_vh_fve
wbqvMcv nBqvwQjb Ges cwiPvjK nIqvi hvM wQjb|
75| GB AvBb wfbic wKQy bv _vwKj, evW ev Bnvi KwgwUi Kvb mfvi bvwUk cvIqvi AwaKvix mKj m`m KZK
^vwiZ Ges wjwLZ Kvb wmv cve GBic ea Ges KvhKi nBe hb, Bnv h_vh_fve AvZ Ges AbywZ evW ev KwgwUi
Kvb mfvq MnxZ nBqvQ|
76| Kvb GKK ewi Kvvwbi (K)
Kvvwbi GKRb gv cwiPvjK _vwKj, evWi mfvi mKj Kvhg aviv 120 Gi Aaxb msiwZ
KvhweeiYx ewnZ wjwce KwiZ nBe;
(L)
`dv (K) G DwjwLZ KvhweeiYx ewnZ GKgv m`m KZK ^vi Ges ZvwiL c`vb KwiZ nBe;
(M)
GKgv m`m KZK KvhweeiYx ^vii ZvwiL nBZ D wmv KvhKi nBe|
g~L wbevnx KgKZv, gvbRvi, Kvvbx mwPe ev g~L Avw_K KgKZv

77| GB AvBbi weavbvejx mvc,
459
(K) evW hBic Dchy gb Kwie mBic kZ, gqv` Ges cvwikwgK Kvb g~L wbevnx KgKZv,
gvbRvi, Kvvwb mwPe ev g~L Avw_K KgKZv wbqvM KwiZ cvwie; Ges Dic wbqvMcv g~L wbevnx KgKZv,
gvbRvi, Kvvwb mwPe ev g~L Avw_K KgKZvK evW KZK MnxZ Kvb wmv viv AcmviY KwiZ cvwie;
(L) Kvb cwiPvjKK g~L wbevnx KgKZv, gvbRvi, Kvvwb mwPe ev g~L Avw_K KgKZv wnmve wbqvM
c`vb Kiv hvBe|
78| GB AvBb ev cweavbmg~ ni Kvb weavb Abyhvqx h Kvb welq mv`bi Rb Kvb cwiPvjK Ges g~L
wbevnx KgKZv, gvbRvi, Kvvwb mwPe ev g~L Avw_K KgKZvK gZv c`vb Kiv nq, m Dfq c` Avmxb GKB ew
KZK mvw`Z Kvh MnYhvM nBe bv|
mxj
79| (1) evW mxji wbivc` ndvRZ wbwZ Kwie|
(2) cwiPvjK cwil` ev ZrKZK gZvcv Bnvi Kvb KwgwUi wmvg gZv c` bv nBj, Kvvwbi mxj Kvb
`wjj AswKZ Kiv hvBe bv; Ges Kgc `yBRb cwiPvjK, Ges mwPe ev Abyic Ab ew, hvnvK cwiPvjKMY Z`yk
wbqvM KwiqvQb, Gi myL eZxZ, Kvgcvwbi D mxj Kvb AvBbMZ `wjj AswKZ Kviv hvBe bv, Ges DwjwLZ `yBRb
cwiPvjK Ges mwPe A_ev c~ev Ab Kvb ew h AvBbMZ `wjj Kvvwbi GBic mxj AswKZ Kiv nq Dnvi cZKwUZ
Zvnvì DcwwZZ ^vi Kwieb|
jfvsk I wiRvf
80| Kvvwb Bnvi mvaviY mfvq jfvsk NvlYv KwiZ cvwie, wK Kvb jfvski cwigvY evW KZK mycvwikKZ
A_i AwZwi nBe bv|
81| aviv 261 Gi weavb mvc, cwiPvjKMY mgq mgq m`mw`MK GBixc AeZxKvjxb jfvsk c`vb KwiZ
cvwieb hvnv Zvnvì wbKU Kvvwbi gybvdvi wfwZ bvqmsMZ ewjqv cZxqgvb nq|
82| (1) Kvb jfvski mycvwik Kivi c~e evW hic Dchy gb Kib mBic A_ evWi BQvbyhvqx fwelZ
NUbvmvc LiP wgUvbvi Rb, A_ev jfvski ga mgZv weavbi Rb, A_ev Kvvwbi gybvdv mwVKfve cqvM Kiv hvq
GBic Kvb Dk mvabi Rb GK ev GKvwaK wiRvf wnme c_K Kwiqv ivwLZ cvib, Ges GBic cqvM wMZ ivwLqv
Bnvi BQvbyhvqx Kvvwbi eemvq jvMvBZ A_ev evW, mgq mgq, hic Dchy gb Kwieb, mBic D A_, Kvvwbi
kqvi eZxZ wewbqvM KwiZ cvwieb|
460
(2) evW, cqvRb gb Kwij, AeUbKZ gybvdv wiRvf wnmve c_K bv ivwLqv cieZx ermii Ri wnmve UvwbZ
cvwie|
83| (1) miwn hf-l h-no AdLl pf nu-ll AdLl hN-Yl AdLl, kc b-L
p-f-r, pLm fLl miwn nuvli Hl fl-nda A-bl fljZ Aeku OoZ Ll Hhw fce Ll
qC-h; L kc Hhw k fk Lfwel Le -nu-ll hhc Le Ab fl-nd Ll e qCu b-L,
a-h nu-l ejL j-ml fljZ Aeku miwn OoZ Hhw fce Ll kC-h z
(2) amh Lll B-N Le nu-ll Se fc ANj Ab kql pc c-a qC-h, aq HC
fhd-el E-n flZL-f nu-ll Se fl-nda Ab qp-h NZ qC-h ez
(3) mKj jfvsk Kvb gqv` Kvj kqvii cwikvwaZ A_i AvbycvwZK Ask wnmve NvlYv Kiv Ges c`vb KwiZ
nBe; Ze Kvb kqvi hw` GBic kZ Bmy Kiv nBqv _vK h, Dnv Kvb ZvwiL nBZ jfvsk wnmve weewPZ nBe, Zvnv
nBj Z`&bymvi D kqvi jfvsk wnmve weewPZ nBe|
84| hw` Kvb m`mi wbKU Kvvwbi AcwikvwaZ kqvi eve` ZjeKZ ev Ab Kvb fve cvIbv, hw` _vK, Zvnv
nBj evW D m`mi c`q jfvsk nBZ KZb KwiZ cvwie|
85| (1) Kvb kqvii Dci bM` c`q Kvb jfvsk, my` ev Ab Kvb A_ PK ev IqviUi gvag D kqvi
nvvii wbewZ wVKvbvq mivmwi WvKhvM ev h_ kqvi nvviMYi hvnvi bvg m`m iwRvi c_g wjwce
iwnqvQ Zvnvi wbewZ wVKvbvq ev D kqvinvvi ev h_ kqvinvviMY KZK
wjwLZfve wb`wkZ ew Ges wVKvbvq
cwikva Kiv hvBe|
(2) GBic cZK PK ev IqviU cwiZ ewì gvbymvi cwikva KwiZ nBe|
86| kc Lafu h Le nu-ll k_ nul-qll-f ehLa qe, aq qC-m aq-cl
k Le `yB Rb ev ZZvwaK Aeif Le nu-ll Efl f-cu miwn, evbvm ev Ab Kvb A_ fl hf-l
LhLl f ll` c-a fl-hez
87| -OoZ Ll qC-u-R HCif miw-nl Se eVn HC BC-e EMa fu, -eV-n
EMa nu-ll AdLl hN-Zl eLV fce Ll-a qC-hz
88| -Le miw-nl Efl Lfwe LaL pc f-cu qC-h ez
461
qph
89| (1) flQmL e-qe HCif Le pc-pl flcn-el Se Lfwel qphf Hhw
hqpjq Abh Eq-cl k LeV Ej lM qC-h Le Hhw Eq-cl LaVL Awn Le Le
pj-q Hhw -e Hhw Le Lb na Abh hde p-f-r Im Dby lM qC-h aq hX pj-u
pj-u l Ll-he|
(2) fiQmL haa Ae Le pcp Lfwel Le qph h hq h cmm, BCe Abh
-hX h Lfwel pdle pi LaL fc rja Aep-l haa, flcne Kwievi AdLl qC-he ez
Aemvqb
90| GB AvBbi Aavq 27 Ges Zàxb cYxZ wewai weavbvejx mvc(K) hw` Kvvwb Aemvqb nBqv _vK, AemvqK, Kvvwbi Kvb wekl wmvi gvag Abygv`bg Ges GB
AvBb Abyhvqx cqvRbxq Abvb Abygv`bg, wewfb kYx ev cKvii m`mi ga Kvvwbi mwi m~Y ev Askwekl,
D kYxi mw nDK ev bv nDK fvM Kwiqv wèb;
(L) DcwiD Dk c~iYK AemvqK Zvnvi weePbv gZ eUbKZ mwi g~j wbaviY Kwieb Ges m`m ev
wewfb kYxi m`mì ga wKfve D mw eUb Kiv nBe Zvn wbaviY KwiZ cvwieb;
(M) AemvqK `dv (L) G DwjwLZ Abygv`bg, cqvRb gb Kwij, c`vqKMYi myweav_ D mwi m~Y ev
Askwekl Uvi gvag Uvwi Dci b KwiZ cvwieb|
wZc~iY
91| Kvvwbi Kvb KgKZvi wei `vqiKZ Kvb Kvhg, Ìqvwb ev dR`vwi hvnvB nDK bv Kb, Av`vjZ
ev UvBeybvj KZK Zvnvi c ivq c`vb Kiv nBj ev Lvjvm cvBj ev Zvnvi AbyK~j Kvb cwZKvi gyi nBj Kvvwbi
mw nBZ ZvnvK wZc~iY c`vb KwiZ nBe|
bvUt GB msNwewa msNmviK ^vi c`vbKvix cZK ^viKvix KZK Zvnvì bvg, wVKvbv, eYbv Ges ckv, hw`
_vK, DjLc~eK Ab~b GKRb ^vxi myL ^vi Kwieb, whwb D ^vi mZqb Kwieb Ges Zvnvi wVKvbv, eYbv Ges
ckv, hw` _vK, DjL Kwieb Ges D ^vi wbewYZ dig nBet
462
K, L,
............eemv
................
^vit............
M, N,
............eemv
................
^vit............
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
W, X,
............eemv
................
^vit............

vbt ....................|
Uwej-Q
MvivwU viv mxwgZ`vq Ges kqvi g~ jab mb Kvvwbi msNwewa
463
1| wbebi Dk Kvvwbi m`m msLv nBe 100 (GKkZ) Rb, Ze cwiPvjK cwil`, mgq mgq, Bnvi m`m
msLv ew I wbeb KwiZ cvwie|
2| GB AvBbi Zdwmj 1 Gi Uwej-P Gi mKj AbyQ` GB AbyQì mwnZ mshy ewjqv MY nBe Ges
Kvvwbi chvR nBe|
Uwej-R
MvivwU viv mxwgZ`vq Ges kqvi g~ jab wenxb Kvvwbi msNwewa|
evLv
1| (1) GB cweavbmg~n,
(K) AvBb A_ Kvvwb AvBb, 2013;

(L) mxj A_ Kvvwbi mvaviY mxj|
(2) cmsMi cqvRb wfbic bv nBj, GB cweavbmg~n AvBb Kvb k ev Awfew h A_ eeZ nBqvQ D
k ev Awfew mB A_ enb Kwie|
m`m
1| wbebi Dk Kvvwbi m`m msLv nBe 100 (GKkZ) Rb, Ze cwiPvjK cwil` -Lfwel
Lkhm Abh -Lfwel f-uS-e, pju pju, pcpN-Zl pwM hda Ll-a Hhs aq ehe
Ll-a fl-he
2| msNmviK ^vi c`vbKvixMY Ges evW Ab h mKj ewi m`mZv ^xKvi KwiqvQ, m mKj ewI
Kvvwbi m`m nBeb|
464
pdlZ pi
3| hoL pdlZ pi haa Aee pLm pdlZ pi h-no pdlZ (Extra Ordinary) pi
qp-h Aiqa qC-hz
4| (1) -hX Efk j-e Ll-m, Le wekl pdle pi Bqe Ll-a fl-h;
(2) kc Le pj-u Llj NW-el E--n fk pwML flQmL hwm-c-n Efa e
b-Le, aq qC-m k Le flQmL Abh Lfel k Le cCSe pcp h-Xl pi ki-h
Bqe Ll ku kacl ph pC HLCi-h wekl pdlZ pi Bqe Ll-a fl-hez
pdlY pii KvhweeiYx
5| (1) -Le pdle piu Le Lk pfce Ll kC-h e, kc E piu Lk Bl qJul pju
Llj e b-L|
(2) GB Zdwmj wfb i~c Kvb wKQy bv _vwKj, mvaviY mfvi Kvivg aviv 118 Abyhvqx nBe|
6| flo-cl Qulje, kc b-L, Kvvwb f-aL pdlZ piu pifaa Ll-he|
7| hw` cwilì Kvb Pqvigvb bv _vK, ev hw` pi Ae-el Se edla pj-ul fl 15 (f-el)
je-Vl j-d Qulje E piu Efa e qe, ev wZwb D mfvq Pqvigvbi `vwqZ cvjb KwiZ AwbQyK nb,
aq qC-m Efa flQmLNZ aq-cl jd qC-a Le HLSe-L E pfl Qulje ehQa
Llu mC-hez
8| hw` pi Ae-el Se edla pj-ul fl 15 (f-el) je-Vl j-d Kvb flQmL E piu
Efa e qe, ev Kvb cwiPvjK D mfvq Pqvigvbi `vwqZ cvjb KwiZ BQyK bv nb, aq qC-m Efa
pcpNZ aq-cl jd qC-a Le HLSe-L E pfl Qulje ehQa Llu mC-hez
mfv g~jZex
9| (1) Kvb mfvq Kvivg nBj D pil pja-j Qulje pj-u pj-u Hhw HL e qC-a Ae
-e E pf Aee Ll-a fl-he Hhw ae kc pf LaL Aeif e-cna e qe, aq
qC-m AhnC pi jmah Ll-he|
(2) k fku qC-a pil jmah pQe qCuRm pC fk-ul flha Lk haa Ae
Kvb Kvh Le jmah piu pfce Ll kC-h e z
465
(3) hLb Le pi n h a-adL c-el Se jmah Ll qu, aMe jm pil klf eVn
fce Ll qCuRm jmahLa pil SeJ pClf eVn fce Ll-a qC-hz
(4) Ef-l r- Hhw dl 173 H EMa r haa, pi jmahLa Abh jmahLa
piu pfcah Lk pf-L Le eVn fc-el f-uSe qC-h ez
fvU `vbi AwaKvi

10| f-aL pc-pl HLV j iV bL-h|
11| jepLi-h Ap (Unsoundmind) Le pcp Abh Ejc j-j Ooa Le pcp
aql Se ek LjV h BCeeN Aiih-Ll jd-j q E-me Llu h Ae Kvb f-h iV
fce Ll-a f-le; Hhw HClf k Le LjV h AiihL iV Nq-Zl r- fLl jd-jJ iV
c-a fl-hez
12| -Le pc-pl eLV Lfwel fJe pjcu Ab fl-nda e qJu fk ae Lfwel
Le piu iV fc-el AdLl qC-he ez
13| (1) Kvb mfv ev g ~jZex mfvq Kvb fvUi welq Avcw c`vb ev `vwLji eZxZ Ab Kvb mfvi
Kvb fvUvii hvMZv mK Avcw Zvjv hvBebv, Ges D mfvq evwZj bv nBj, cwZwU fvU mKj Dk ea
nBe|
(2) Dc-cweavb (1) G Dwj-wLZ Kvb Avcw h_vh_ mgq Kiv nBj, Dnv mfvi Pqvigvbi wbKU ck KwiZ
nBe Ges GZ`&welq Zvnvi wmv Pyov
nBe|
14| cw wbqvMKvixi g Zz ev Dv`bv, ev cw ev cw wbqvMi KZZ cZvnvi ev h mKj kqvii Rb cw

wbqvM Kiv nBqvQ, D kqvimgyn nvi Kiv nBjI cw wbqvM msv `wjji kZvbyhvqx Kvb fvU c`vb Kiv nBj, Dnv
ea nBet
Ze kZ _vK h, h mfv ev g jZex mfvq cw wbqvM Kiv nBe, D mfv ev g jZex mfv Avie c~ e
Kvvwb KZK Bnvi,Kvhvjq Dic gZz, Dv`bv, cZvnvi ev n v i msv
chvR nBebv|
466
wew MnxZ nBj GB avivi weavb
15| Kvb m`m Kvb mfvq aviv 188 Abyhvqx BjKwbK cwZ Kej GKevi fvU c`vb KwiZ cvwieb|
16| h Kvhgi Dci AvbywwbK fvU MnY `vex Kiv nq, Dnv eZxZ, Ab h Kvb Kvhgi welq, AvbyvwbK
fvU MnY wMZ ivwLqv AMmi nIqv hvBe|
cwiPvjK cwil`
17| flQmLN-Zl pwM Hhw -Lfel fbj flQmLN-Zl ej pwOpl-L rlLlNZ h
Eq-cl pwMd-Ll l mMai-h elfa qC-hz
18| (1) cwiPvjKMYi cvwikwgK, gvwmK wfwZ ch, w`b w`b ew cv ewjqv MY nBe|
(2) GB AvBbi weavb Abymvi cwiPvjKMYK c`q cvwikwgKi AwZwi wnmve wbwjwLZ h_vh_fve ewqZ
mKj cKvi gY, nvUj Ges Abvb eq cwiPvjKMYK c`vb Kiv hvBet(K)
cwiPvjK cwilì mfv ev Bnvi Kvb KwgwU ev Kvvwbi mvaviY mfvq AskMnY Ges diZ Avwmevi ;
ev
(L)
Kvvwbi Kvhg mwKZ |
evWi KvhweeiYx
19| (1) -hX hic Efk j-e Ll-h pCl-f Lkehq Lll Se piu jma qC-a, pi
jmah Ll-a Hhw Aei-h aq-cl pi euZ Ll-a fl-hz Le piu Le fn Ebfa qC-m
houV pwMd-Ll i-V elfa qC-h|
(2) Le flQmL k Le pju h-Xl pi Bqe Ll-a fl-he Hhw Le flQmL
Hac--n Le glj-up c-m jeRvi h pQh AhnC pi Bqe Ll-hez
20| (1) GB AvBbi wfbic wKQy bv _vwKj, evWi Kvb nBe
467
(2) houVl f-r h hf-r i-Vl pwM pje qC-j Qulj-el HLV au h eZuL
iV bL-hz
21| flQmL flo-c Le fc ne _L p-J, f-c hqm B-Re Hje Aee flQlLNZ
Lk pfce Ll-a fl-he; L kc Hhw k fk aq-cl pwM HC BCe l edla
-h-Xl pil Llj qp-h edla pwM A-fr Lj b-L p r- Hhw p fk f-c hqm
flQmLNZ E pwM fk flQmLN-Zl pwM hl E--n Abh Lfwel pdle pi
Bqe Llhl E--n LS QjC-a fl-he, Hachaa Ae Le E--n Se euz
22| (1) evW Bnvi mfvi Rb GKRb Pqvigvb wbevwPZ KwiZ cvwie Ges D c` Zvnvi envj _vwKevi gqv`
wbaviY KwiZ cvwie|
(2) kc GBic Le Qulje ehQa e qe Abh kc Le piu pi Ae-el
edla pj-ul fl 5 (fyQ) je-Vl j-d Qulje Efa e qe aq qC-m Efa flQmLNZ
aq-cl jd qC-a HLSe-L E pil Qulje qp-h ehQa Ll-a fl-hez
23| (1) -hX HC BC-el hdehm p-f-r Cql k Le rja Cql h-hQe j-a Bnvi
m`mì ga qC-a HL h HLdL pcp pjeu NWa Le LwjVl Efl AfZ Ll-a fl-he|
(2) HCl~-f NWa k Le LjV E Afa rja f-u-Nl r- evW LaL aqv-cl Efl
B-lfa k Le na J hde jeuv Qm-hz
24| (1) LjV Eql pil Se HLSe Qulje ehQa Ll-a fl-h;
(2) kc GBic Le Qulje ehQa e qe Abh kc Le piu pi Ae-el

edla pj-ul fl 5 (fyQ) je-Vl j-d Qulje Efa e qe aq qC-m Efa m`mNZ
aq-cl jd qC-a HLSe-L E pil Qulje qp-h ehQa Ll-a fl-hez
25| (1) LjV klf Efk j-e L-l -pCl~-f piu jma qC-a Hhw pi jmah Ll-a f-l-h;
468
(2) Le piu Le fn Ebfa qC-m aq Efa pcpN-Zl pwMd-Ll i-V

elfa qC-h Hhw houVl f-r h hf-r i-Vl pwM pje qC-m Qulj-el HLV au h
eZuL iV bL-hz
26| -h-Wi pi h flQmL LjVl pi LaL Abh fiQmL qp-h k Le h

LaL mca pLm Lk, flha pj-u Aeic Le flQmL Abh Aeicf-h Lk pfceLl
Le hl e-u-M V lqu-R Abh aql h aq-cl j-d k Le h A-kN R-me
Cq EcOVa qJu p-J HCl~f hd nBe ke Aeic f-aL h kbh_f-h e-uNf
qCuR-me Hhw flQmL qJul kN R-mez
27| GB AvBb wfbic wKQy bv _vwKj, evW ev Bnvi KwgwUi Kvb mfvi bvwUk cvIqvi AwaKvix mKj m`m KZK
^vwiZ Ges wjwLZ Kvb wmv
c ve GBic ea Ges KvhKi nBe hb, Bnv h_vh_fve AvZ Ges AbywZ evW ev
KwgwUi Kvb mfvq MnxZ nBqvQ|
g~ L wbevnx KgKZv, gvbRvi, Kvvbx mwPe ev g ~L Avw_K KgKZv

28| GB AvBbi weavbvejx mvc,
(K) evW hBic Dchy gb Kwie mBic kZ, gqv` Ges cvwikwgK Kvb g ~L wbevnx KgKZv,
gvbRvi, Kvvwb mwPe ev g ~L Avw_K KgKZv wbqvM KwiZ cvwie; Ges Dic wbqvMcv g~ L wbevnx
KgKZv, gvbRvi, Kvvwb mwPe ev g~ L Avw_K KgKZvK evW KZK MnxZ Kvb wmv
viv AcmviY KwiZ
cvwie;
(L) Kvb cwiPvjKK g L~ wbevnx KgKZv, gvbRvi, Kvvwb mwPe ev g ~L Avw_K KgKZv wnmve
wbqvM c`vb Kiv hvBe|
29| GB AvBb ev cweavbmg~ ni Kvb weavb Abyhvqx h Kvb welq mv`bi Rb Kvb cwiPvjK Ges g ~L
wbevnx KgKZv, gvbRvi, Kvvwb mwPe ev g ~L Avw_K KgKZvK gZv c`vb Kiv nq, m Dfq c` Avmxb GKB ew
KZK mvw`Z Kvh MnYhvM nBe bv|
mxj
469
30| (1) evW mxji wbivc` ndvRZ wbwZ Kwie|

(2) flQmL floc h avKZK rjaf Cql Le LjVl p-j rja fc e qC-m,
Lfwel pm -Le cm-m AwLa Ll kC-h e; Hhw Ljf-r cCSe flQmL, Hhw pQh h
Aeic Ae h, kq-L flQmLNZ ac--n e-uN Ll-u-Re, Hl pj-M haa,
Lfwel E pm Le BCeNa cm-m AwLa Ll kC-h e, Hhw EMa cCSe flQmL
Hhw mwPe Abh f-h Ae Le h k BCeNa cm-m Lfwel HClf pm AwLa Ll qu
Eql f-aLV-a aq-cl Efa-a rl Ll-hez
bvUt GB msNwewa msNmviK ^vi c`vbKvix cZK ^viKvix KZK Zvnvì bvg, wVKvbv, eYbv Ges ckv, hw`
_vK, DjLc~eK Ab~b GKRb ^vxi myL ^vi Kwieb, whwb D ^vi mZqb Kwieb Ges Zvnvi wVKvbv, eYbv Ges
ckv, hw` _vK, DjL Kwieb Ges D ^vi wbewYZ dig nBet
K, L,
............eemv
................
^vit............
M, N,
............eemv
................
^vit............
O, P,
............eemv
................
^vit............
Q, R,
............eemv
................
^vit............
S, T,
............eemv
................
^vit............
U, V,
............eemv
................
^vit............
470
W, X,
............eemv
................
^vit............

vbt ....................|
Uwej-S
-nul jmde pf Apja cu Lfwel msNwewa
1| wbebi Dk Kvvwbi m`m msLv nBe 100 (GKkZ) Rb, Ze cwiPvjK cwil`, mgq mgq, Bnvi m`m
msLv ew I wbeb KwiZ cvwie|
2| GB AvBbi Zdwmj 1 Gi Uwej-P Gi mKj AbyQ` GB AbyQì mwnZ mshy ewjqv MY nBe Ges
Kvvwbi chvR nBe|
471
Uwej-T
-nul jmde wenxb Apja cu Lfwel msNwewa
1| wbebi Dk Kvvwbi m`m msLv nBe 100 (GKkZ) Rb, Ze cwiPvjK cwil` -Lfwel
Lkhm Abh -Lfwel f-uS-e, pju pju, pcpN-Zl pwM hda Ll-a Hhs aq ehe
Ll-a fl-hez
2| msNmviK ^vi c`vbKvixMY Ges evW Ab h mKj ewi m`mZv ^xKvi KwiqvQ, m mKj ewI
Kvvwbi m`m nBeb|
3| GB AvBbi Zdwmj 1 Gi Uwej-R Gi mKj AbyQ` GB AbyQì mwnZ mshy ewjqv MY nBe Ges
Kvvwbi chvR nBe|
472
Zdwmj 2
(aviv 261 è)
AePq wnmvei KgvchvMx Avqyvj
Ask K
1| AePq ewjZ eySvq Kvb cwimcì KgvchvMx Avqyvji Dci Dnvi AePqhvM A_i wbqgvbyM eb| Kvb
cwimcì AePqhvM A_ ewjZ eySvq D cwimcì Aewk gj ev` Dnvi q gj A_ev q gji cwZK| Kvb
cwimcì KgvchvMx Avqyvj ewjZ eySvBe Kvb mv D cwimc` h gqvì Rb eenvi KwiZ BQyK, A_ev D
mv KZK mswk cwimcì GKB BDwbU nBZ h cwigvY Drcv`b cvBZ BQyK|
2| GB Zdwmji Dk ciYK, AePq Awfew A_ gkva AZfy nBe|
3| cviv 1 Gi ceeZx weavbvejxK zY bv Kwiqv,(K)
wbavwiZ Ges aviv 330 Gi Aaxb wbavwiZ Kvcvwbi wnmve gvb/GKvDwUs vvW Abymvi
Avw_K weewZ cZyZKvix Kvcvwbi , Kvb cwimcì KgvchvMx Avqyvj mvaviYZt
D KgvchvMx Avqyvj nBZ c_K nBe bv Ges Aewk gj Ask M G DwjwLZ gj nBZ
wfb nBe bv; Ze kZ _vK h, Dic Kvcvwb hw` D Ask DwjwLZ KgvchvMx Avqyvj
ev Aewk gj nBZ c_K KgvchvMx Avqyvj ev gj eenvi Ki, Zvnv nBj D Kvcvwb
Dic eenvii h_v_Zv cKvk Kwie|
(L)
Abvb Kvcvwbi , Kvb cwimcì KgvchvMx Avqyvj Ask M G wbavwiZ gqv`

Acv `xNZg Ges Aewk gj D Ask wbavwiZ gj Acv AwaK nBe bv|
(M)
A`kgvb cwimcì , Dc-cviv (K) I (L) G DwjwLZ wnmve gvb mcwKZ weavbvejx
chvR nBe|
Ask L
4| Kvb AvBbi Aaxb ev miKvi KZK MwVZ wbqYKvix KZc viv wnmvei Dk RvwiKZ Kvb cwimcì
KgvchvMx Avqyvj ev Aewk gj GB Zdwmji kZvejx wbwekl D cwimcÌ AePq wnmvei chvR nBe|
Ask M
5| Dcii Ask K I L mvc, wewfb `kgvb cwimcì KgvchvMx Avqyvj nBj wbic, h_v:-
cwimcì cKwZ
(1)
KgvchvMx Avqyvj
BgviZ/wews [Gb B Gm wW]

(K)
(dvwi wews eZxZ)

Aviwmwm dg vK&Pvi wews/BgviZ
(L)
(dvwi wews eZxZ)

Aviwmwm dg vK&Pvi bn GBic wews/BgviZ
473
60 ermi
30 ermi
(M)
dvwi wews
(N)
evov/cuvwPj, Kuc, wUDe Iqj
5 ermi
(O)
Abvb (mvgwqK KvVvgv, BZvw` mn)
3 ermi
(2)
weR, KvjfvU, evvm, BZvw` [GbBGmwW]
(3)
ivZv/moK [GbBGmwW]
(K)
(L)
(4)
30 ermi
KvcU Kiv ivZv

(A)
KvcU Kiv ivZv- Aviwmwm
(Av)
KvcU Kiv ivZv- Aviwmwm eZxZ
KvcU wenxb ivZv
10 ermi
5 ermi
3 ermi
cvU I hcvwZ
K|
wekl cvU I hcvwZi AvIZvaxb bn GBic cvU I hcvwZi chvR mvaviY nvi
(A)
wekl wki AvIZvaxb bn GBic KwUwbDqvm

cmm cvU/AevnZ cwqv cvU eZxZ cvU I
hcvwZ
(Av)
15 ermi
wbi `dv (2) Gi Aaxb wekl nvi wbaviY Kiv

nqwb GBic KwUwbDqvm cmm cvU/AevnZ
cwqv cvU [GbBGmwW]
L|
8 ermi
wekl cvU I hcvwZ

(K) PjwPi wdj wbgvY c`kbi mwnZ mcwKZ cvU I hcvwZ
(A)
wmbgUvMvd wdjwmbgUvMvd wdj wbgvY I c`kbi Rb eeZ

hcvwZ, iKwWs I wicwWDwms BKzDcgU, Wfjwcs
(Av)
gwkb, wmbvbvBRvi Ges evj eZxZ ywWI jvBU
13 ermi
PjvwP c`kbi Rb cRws BKzDcgU
(L) Mvm/KuvP Drcv`bi Rb eeZ cvU I hcvwZ

(A)
WvBi dvqvi Mvm gws dvbm eZxZ cvU I hcvwZwiKzcviwUf I wiRbviwUf Mvm gws dvbm/ KuvP
474
MjvBevi dvbm
(Av)
13 ermi
WvBi dvqvi Mvm gws dvbm eZxZ cvU I hcvwZgv [GbBGmwW]
(B)
8 ermi
dvU Mvm gws dvbm [Gb B Gm wW]
10 ermi
(M) Lwb I KzAwiZ eeZ cvU I hcvwZ

enbhvM gvwUi wbPi hcvwZ Ges Dgy LwbZ
eeZ gvwU enbKvix hcvwZ [Gb B Gm wW]
(N)
8 ermi
UwjKwgDwbKkb eeZ cvU I hcvwZ [Gb B Gm wW]

(A)
UvIqvi
18 ermi
(Av)
UwjKg Uvmwmfvi, myBwms mUvi, Uvmwgkb I

Abvb bUIqvwKs BKzBcgU
(O)
(B)
UwjKg WvKU, Kej Ges AcwUKvj dvBevi
(C))
mvUjvBU
13 ermi
18 ermi
H
Zj I Mvm AvniY, Drcv`b I cwikvab Kvh eeZ cvU

I hcvwZ [Gb B Gm wW]
1|
cwikvabkvjv
2|
Zj I Mvm cwimc` (Kc mn), cwqvKiY cvU,

Ges dmwjwUR
3|
cUvKvwgKvj cvU
4|
viR Uv Ges msc BKzBcgU
5|
cvBc jvBb
6|
wWwjs wiM
7|
wd Acvikb (gvwUi Dci) enYhvM eqjvi,
8|
(P)
25 ermi
30 ermi
H
wWwjs Uyj, Iqj-nW Uv, BZvw`
8 ermi
jMvi
we`yr cwienY, mvjb I weZiY Kvh eeZ cvU I hcvwZ [Gb B Gm wW]
1|
_vgvj/Mvm/KvB mvBKj cvIqvi Rbvikb cvU
2|
nvBWv cvIqvi Rbvikb cvU
475
40 ermi
H
(Q)
(R)
(S)
3|
wbDwKqvi cvIqvi Rbvikb cvU
4|
mvjb jvBb, Kvej Ges Abvb bUIqvwKs cwimc`
5|
Dwq cvIqvi Rbvikb cvU
22 ermi
6|
we`yr weZiY cvU
7|
Mvm viR Ges weZiY cvU
8|
cvwb weZiY cvU cvBc jvBbmn
35 ermi
30 ermi
H
wj cZyZ Kvh eZ cvU I hcvwZ

1|
wmUvi cvU
20 ermi
2|
ev dvbm
3|
KzK Ifb
4|
wj cvUi ivwjs wgj
5|
ewmK AwRb dvbm KbfvUvi
25 ermi
AjnRvZ avZy Drcv`b Kvh eeZ cvU I hcvwZ

1|
gUvj cU jvBb [Gb B Gm wW]
2|
evBU vwms I wMws mKkb [Gb B Gm wW]
3|
WvBRvi mKkb [Gb B Gm wW]
4|
UvievBb [Gb B Gm wW]
5|
Kvjwmbkbi Rb BKzBcgU [Gb B Gm wW]
6|
Kcvi mjUvi [Gb B Gm wW]
7|
ivj wMvi
8|
mvwKs wcU
9|
Gvwbwjs dvbm
10|
ivwjs wgj
11|
vjwcs, wmwjwUs, BZvwì Rb BKzBcgU [Gb B Gm wW]
12|
LwbZ eeZ mvdm gvBbvi, wicvi WvRvi, BZvw`
25 ermi
13|
Kcvi widvBwbs cvU [Gb B Gm wW]
40 ermi
H
40 ermi
30 ermi
gwWKvj I mvwRKvj Acvikb eeZ cvU I hcvwZ [Gb B Gm wW]

1|
BjwKvj hcvwZ, G-i Ges Bj_ivwdK GvcviUvm
476
Ges Dnvi AvbylwK wRwbmc, gwWKvj WvqvMvbvwK

BKz&BcgU, h_v:- KvU-vb, AvvmvD gwkb, BwmwR
gwbUi, BZvw`
2|
(T)
13 ermi
Abvb BKzBcgU
15 ermi
dvgvwmwUKvj I KwgKvj Drcv`b Kvh eeZ cvU I

hcvwZ [Gb B Gm wW]
(U)
1|
wiGi
20 ermi
2|
wWwjkb Kjvg
3|
KvBevi hcvwZ/mbwUwdDR I wWKvbUvi
4|
Rjhvb(fmj)/ viR Uv
wmwfj KbvKkb eeZ cvU I hcvwZ

1|
KwwUs, vwms, cvBwjs BKzDcgU Ges ivZv

Zwii hcvwZ
2|
12 ermi
nwf wjdU BKzDcgU

100 Ubi AwaK gZvmcb b
20 ermi
100 Ubi Kg gZvmcb b
15 ermi
3|
mvjb/Uvmwgkb jvBb, Uvbwjs BKzDcgU [GbBGmwW]
4|
gvwU mivbv hcvwZ
5|
gvUwiqvj nvwjs/cvBc jvBb/ Iqws BKzDcgUmn
10 ermi
9 ermi
Abvb hcvwZ [Gb B Gm wW]

(V) m IqvK eeZ cvU I hcvwZ [Gb B Gm wW]
(5)
12 ermi
15 ermi
dvwbPvi I wdwUsm [GbBGmwW]

(1)
mvaviY dvwbPvi I wdwUsm
10 ermi
(2)
nvUj, iyiU Ges evwWs nvDR, yj, KjR Ges

Abvb wkv cwZvb, jvBewi, Iqjdqvi mUvi,
mfvK, wmbgv nj, w_qUvi Ges mvKm- G eeZ
dvwbPvi I wdwUsm; Ges weevn I Abyic Abyvb
eenvii Rb fvovi Kvh eeZ dvwbPvi I wdwUsm
477
8 ermi
(6)
(7)
gUi hvb [GbBGmwW]

1|
gUi mvBKj, yUvi I Abyic Abvb hvb/gvcW
10 ermi
2|
fvovi eemvq eeZ gUi evm, gUi jwi, gUi Kvi I gUi Uvw
6 ermi
3|
fvovi eemvq eeZ nq bv GBic gUi evm, gUi jwi I gUi Kvi
8 ermi
4|
gUi UvKUi, nvemwUs KvBbm/ dmj KvUvi hvb I fvwi hvb
5|
evUvwi PvwjZ ev Rvjvwb mj PvwjZ hvbmn BjKwUKvwj AcviUW hvb
8 ermi
RvnvR [GbBGmwW]
K|
mgy`Mvgx RvnvR
(K)
ev Kvwiqvi I wjbvi fmj
25 ermi
(L)
zW Uvvi, cYv cwievnx RvnvR I BwR KvwgKvj

cwievnx RvnvR, Kbfbkbvj Uv KvwUs mn ev eZxZ
(M)
20 ermi
KvwgKvj I GwmW Kvwiqvi:

(A)
Bbjm wj Uvmn
25 ermi
(Av)
Abvb Umn
20 ermi
(O)
ZijxKZ Mvm Kvwiqvi
30 ermi
(P)
zR Gi DkI eeZ nq GBic Kbfbkbvj

enr hvx cwievnx Rjhvb
(Q)
mKj cKvii KvUvj mvwfm RvnvR
(R)
Admvi mvcvB I mvcvU Rjhvb
20 ermi
(S)
KvUvgvivb I Abvb DP MwZmcb RvnvR I bKv
(T)
wWj wmc
(U)
nvfvivdU
15 ermi
(V)
KvVi nvj wewk gvQ aivi Rjhvb
10 ermi
(W)
WRvi, UvM, evR, mvf j Ges Kej WwRs Gi
25 ermi
KvR eeZ nq GBic Abvb RvnvR

L|
mvaviYZt AfZwiY cvwbc_ eeZ nq GBic Rjhvb
478
14 ermi
(1)
wcW evU
(2)
Abvb Rjhvb
13 ermi
28 ermi
(8)
GqvivdU I nwjKvi [GbBGmwW]
20 ermi
(9)
ijIq wmwWsm, jvKvgvwUfm, ivwjs Km, UvgIq Ges

ijIq Kbmvb eZxZ Kbmvb/eemv cwZvb KZK eeZ
ijIq [GbBGmwW]
15 ermi
(10)
ivcIq vKPvi [GbBGmwW]
15 ermi
(11)
Awdm BKzDcgU [GbBGmwW]
5 ermi
(12)
KwcDUvi I WvUv cmwms BDwbU [GbBGmwW]
(13)
(K)
mvfvi I bUIqvK
6 ermi
(L)
WUc, jvcUc, BZvwì bvq cvwZK eenviKvixi wWfvBm
3 ermi
jveiUwi BKzDcgU [GbBGmwW]

(K)
mvaviY jveiUwi BKzDcgU
10 ermi
(L)
wkv cwZvb eeZ jveiUwi BKzDcgU
5 ermi
(14)
BjwKvj Bb&jkb Ges BKzDcgU [GbBGmwW]
10 ermi
(15)
nvBWvwjK IqvKm, cvBc jvBb, mjyBm [GbBGmwW]
15 ermi
UxKv:
1|
dvwi wews A_ Awdm, MvWvDb, vd KvqvUvi AZfy nBe bv|
2|
h Kvb Avw_K ermi Kvb cwimcÌ mshvRb/mcmviY Kiv nq, A_ev h Kvb cwimc` weq,
cwiZ, fvwqv djv ev asm Kiv nq, mB D cwimcì AePq D mshvRb ev gZ, D mcw
weq, cwiZ, fvwqv djv ev asm Kwievi ZvwiL nBZ AvbycvwZK wfwZ wnmve Kiv nBe|
3|
wnmve wb ewYZ Z_I cKvk KwiZ nBe, h_v:-
4|
(1)
eeZ AePq wbaviY cwZ; Ges
(2)
AePq wnmvei Rb cwimcì KgvchvMx Avqyvj|
Zdwmji Ask M G DwjwLZ KgvchvMx Avqyvj cwimcì mvweK Aski chvR nBe| h
cwimcì Kvb Aski gj Dnvi gvU gj Acv ^Z Ges D cwimcì KgvchvMx Avqyvj nBZ D
^Z Aski KgvchvMx Avqyvj wfb, mB D Aski KgvchvMx Avqyvj c_Kfve wbavwiZ nBe|
479
5|
AePqhvM A_ ewjZ eySvBe Kvb cwimcì Aewk gj ev` w`qv Dnvi q gj ev q gji cwZK| Kvb
cwimcì Aewk gj cvqktB Zgb DjLhvM nq bv; Ze Dnv mvaviYZt mswk cwimcì cKZ gji 5%
Gi AwaK nIqv DwPZ bq|
6|
wmd&U wfwZ KvR Kiv Kvb cwimcì KgvchvMx Avqyvj GB Zdwmj Dnvi wmj wmd&U KvRi wfwZ wbaviY
Kiv nBqvQ| Ze h mKj cwimcì GUv wmd&U AePq Abygvw`Z bq, mB mKj cwimcì Dnvi
ewZg nBe| hw` Kvb cwimc` ermii Kvb mgq Wvej wmd&U KvR Ki, Zvnv nBj D gqvì Rb AePq
50% nvi ew cvBe Ges wZb wmd&Ui D gqv` 100% nvi AePq wnmve Kiv nBe|
7|
h ZvwiL GB Zdwmji KvhKiZv ejer nBe, mB ZvwiL nBZ D cwimcì Kvwis GKvDU-
8|
(K)
GB Zdwmj Abymvi D cwimcì Aewk KgvchvMx Avqyvji AePvwqZ nBe;
(L)
Aewk gj eRvq/wVK ivwLqv we`gvb Avqi Rii mwnZ wnmve Kiv nBe, h Kvb cwimcì
Aewk KgvchvMx Avqyvj kb|
KbwUwbDqvm cmm cvU/ AevnZ cwqv cvU A_ Kvb cvU hvnv GK w`b Pwek NUv Pvjbv Kiv nq ev Pvjbvi
Rb wWRvBb Kiv nq|
480
Zdwmj-3
(aviv 326 è)
Kvb Kvvwbi evj wmU I jvf-wZi weeiY cZi mvaviY wb`kbv|
mvaviY wb`kbv t
1|
h Kvb Kvvwbi cwZ chvR wnmvegvbmn GB AvBbi kZvejx cwZcvjbi Kvb nW ev mve-nW ev
Kvb Avw_K weewZ ev Dnvi Kvb Ask Kvb mshvRb, mskvab, AwfhvRb ev weqvRb mn wUUgU I wWmKvRvi
Kvbic cwieZb Kwievi cqvRb nq, mB Dic cwieZb KwiZ nBe Ges GB Zdwmji kZvejx
^vfvweKfveB mBgZ cwiewZZ nBqv hvBe|
2|
GB Zdwmj DwjwLZ wWmKvRvi/cKvk mwKZ kZvejx Kvvwb AvBb, 2013 Gi Aaxb wbavwiZ wnmvegvb DwjwLZ wWmKvRvi mwKZ kZvejxi AwZwi wnmve MY nBe Ges Kvb gB Dnvi cwZvcb wnmve MY nBe bv|
wnmvei bvU A_ev AwZwi weewZ wnmve wnmvegvb DwjwLZ AwZwi wWmKvRvi Kiv hvBe hw`bv Dnv Avw_K
weewZi dm/myLfvM Kiv AvekK nq| GKBfve Kvvwb AvBb AvekK mKj welq GB Zdwmj ewYZ
kZvejxi AwZwi wnmve wnmvei bvU cKvk/ wWmKvR KwiZ nBe|
3|
wnmvei bvU Avw_K weeweZ c` Z_i AwZwi Z_ _vwKe Ges AvekK nBj (K) eYbvg~jK weeiY ev D
weewZZ ^xKZ AvBUgi wWRGwMMkb; Ges (L) D weewZZ h mKj AvBUg ^xKZ nq bv Dnvi Z_ c`vb
KwiZ nBe| (M) wwZ ci Ges jvf wZi weewZi myLfvMi cZKwU AvBUg wnmvei bvUi mswk h Kvb
Z_ midvi wnmve DjL Kiv hvBe| wnmvei bvUmn Avw_K weewZ cZi , D Avw_K weewZ
eenviKvixMYi Kvb KvR Avme bv GBic AwZwi weeiY mieivn Kiv Ges AwaK mgwKiYi/AwMMkbi dj
iZc~Y Z_ mieivn bv Kiv, GB Dfq welq mg^q ivwLZ nBe|
4|
(1) Kvvwbi Uvb Ifvii Dci wbfi Kwiqv, Avw_K weewZZ wbewYZfve AvbygvwbK
:-
Uvb Ifvi
msLv c`kb Kiv hvBe
AvbygvwbK
GKkZ KvwU UvKvi wb
Dnvi wbKUZg kZK, mnm, j ev wgwjqb ev `kgvsk
GKk KvwU UvKv ev Dnvi AwaK
Dnvi wbKUgZ j, wgwjqb ev KvwU ev `kvgvsk
(2)
GKevi cwigvci Kvb BDwbU eeZ nBj, D Avw_K weewZZ Dnv AcwieZbxq
eenvi KwiZ nBe|
5|
(wbMge nBevi ci) Kvvwbi wbKU DcvwcZ c_g Avw_K weewi eZxZ, bvUmn Avw_K weewZZ c`wkZ
mKj AvBUgi Rb wicvwUs gqvì AeewnZ c~eeZx gqvì Kimcws GvgvDU (KgcviwUfm)/m`k cwigvb
I (Zzjbvg~jK wP) c`vb KwiZ nBe|
481
fve/GKBic
6|
GB Zdwmji Dk c~iYK BnvZ eeZ mKj Uvg/Awfew wnmve gvb h A_ chvR nq, mB GKB A_
chvR nBe|
bvU t- Zdwmji GB Ask wwZc I jvf-wZi weewZi (AZtci GB Zdwmji Dk c~iYK Avw_K weewZ wnmve
DwjwLZ) Ges bvUi myLfvM wWmKvRvii b~bZg kZvw` ewYZ nBqvQ| jvBb AvBUg, mve-jvBb AvBUg I mve-UvUvj
Avw_K weewZi myLfvM AwZwi ev cwZvcb wnmve Dcvcb KwiZ nBe hLb GBic Dcvcb Kvvwbi Avw_K Aev ev
KvhgZv mK aviYv c`vb A_ev wk/mi mywbw` wWmKvRvi welqK kZ c~iYi mwnZ mwKZ A_ev hLb Kvvwb
AvBbi Kvb mskvab Abymvi ev wnmve gvbiAaxb AvekK nq|
Ask 1- wwZc
Kvcvwbi bvg.............
wwZc .......ZvwiL chZ (UvKv---)
weeiY
bvU bs
PjwZ wicvwUs gqv` mgvw c~ee Zx wicvwUs gqv` mgvw

chZ wdMvi/msLv
chZ wdMvi/msLv
1|
BKzBwU Ges `vq-`vwqZ :

(1) kqvi nvvii Znwej/dv:
(K) kqvi g~jab;
(L) mwwZ/wiRvf I D/mvicvm;
(M) kqvi IqviUi wecixZ MnxZ A_;
(2) kqvi eeZ A_i gyjZwe eiv/kqvi GvcwjKkb gvwb cws GvjvUgU
(3) A-PjwZ `vq:
(K) `xN gqvw` FY/`bv;
(L) wMZ Uv `vq (bxU);
(M) Abvb `xN gqvw` `vq;
(N) `xN gqvw` cwfkb;
(4) PjwZ `vq :
(K) ^ gqvw` FY/`bv;
(L) cwikvahvM UW/UW cGvej;
(M) Abvb PjwZ `vq;
482
(N) ^ gqvw` cwfkb/fwel eev;

gvU
2|
cwimc` (GvmUm&):
(1) A-PjwZ cwimc`:
(K) vwq/wdW cwimc`:
(A) `kgvb cwimc`;
(Av) A`kgvb cwimc`;
(B) DbqbKvh eeZ g~jab;
(C) Dbqbvaxb A`kgvb cwimc`;
(L) A-PjwZ wewbqvM
(M) wMZ Uv/Ki cwimc` (bxU)
(N) `xN gqvw` FY I AwMg
(O) Abvb A-PjwZ cwimc`
(2) PjwZ cwimc`
(K) PjwZ wewbqvM;
(L) BbfbUwi;
(M) UW wiwmfGvej;
(N) bM` Ges bM`hvM;
(O) ^ gqvw` FY Ges AwMg;
(P) Abvb PjwZ cwimc`;
gvU
Avw_K weewZi mwnZ mshy bvU è
bvU/UxKv
wwZc cbqbi mvaviY wb`kbvt
1|
wbewYZ wbYvqKmg~ni h Kvb GKwU c~iY Kwij Kvb cwim` PjwZ cwimì kYxZ AZfy nBe:
(K)
KvvwbwUi ^vfvweK AcviwUs mvBKj/cwiPvjb Pi ga Av`vq ev weq ev eenvi nBe gg Avkv Kiv hvq;
(L)
cv_wgKfve eemvqi Dk aviY Kiv nq;
(M)
wicvwUs ZvwiLi ci evi gvmi ga Av`vq nBevi Avkv Kiv nq; ev
483
(N)
Dnv bM` ev bMì Abyic hw`bv Dnv wewbgq wewa-wbla _vK A_ev wicvwUs ZvwiLi ci Kgc evi gvmi Rb
Kvb `vq wbwZ eeZ nq|
Ab mKj cwim` PjwZ bq gg kYxfz nBe|
2|
cwiPvjb P/AcviwUs mvBKj ewjZ cwqvKiYi Rb Kvb cwim` ARb Ges bM` ev bMì Abyic gj
Dnv Av`vqi gaeZx mgq eySvBe Ges h ^vfvweK cwiPvjb P mbv Kiv me bv nq, mB Dnv evi
gvmi gqv` wnme awiqv jBe nBe|
3|
Kvb `vq PjwZ wnme MY nBe hw` Dnv wbewYZ wbbvqKmg~ni Kvb GKwU c~iY Ki:
(K)
Kvvwbi ^vfvweK cwiPvjb Pi ga Dnv wbwi Avkv Kiv nq;
(L)
cv_wgKfve eemvqi Dk aviY Kiv nq;
(M)
wicvwUs ZvwiLi ci evi gvmi ga wbw nBe; ev
(N)
wicvwUs ZvwiLi ci Kgc evi gvmi Rb D `vq wbw wMZ ivwLevi Kvvwbi kZnxb AwaKvi bvB|
KvDUvi cvwUi/Aci ci BQvq, BKzBwU `wjj Bmyi gvag wbw nBZ cvi GBic `vqi kZvw` Dnvi
kYxKiYK cfvweZ Ki bv|
Abvb mKj `vq, PjwZ bq wnme kwbfy nBe|
4|
Kvb wiwmfGej UW wiwmfGej wnme kYxfy nBe hw` Dnv eemvqi ^vfvweK cwqvi Ask wnmve Kvb
cY weqi dj ev mev c`vbi Rb eKqv wnme MnY Kiv nq|
5|
Kvb cGej UW cGej wnme kYxfy nBe hw` Dnv eemvi ^vfvweK cwZwqvi Ask wnme Kvb cY
qi dj ev mev MnYi Rb eKqv wnme cwikva Kiv nq|
6|
Kvb Kvvwb wnmvei bvU wbewYZ welqvw` cKvk Kwie:K| kqvi g~jab
kqvi g~jabi cZK kYxi Rb (AMvwaKvi kqvii wewfb kYx c_Kfve weewPZ nBe):
(K)
Abygvw`Z kqvii msLv I cwigvY:
(L)
BmyKZ kqvii msLv, cwZkZ I mYfve cwikvwaZ Ges cwZkZ Ze m~Yfve cwikvwaZ bq;
(M)
kqvi cwZ g~j;
(N)
wicvwUs wcwiqWi c_g I mgvwZ Awbb kqvii GKwU wbbKZ msLv;
(O)
wWwfWU weZiY I g~jab cybcwikvai evav-wblamn cZK kYxi kqvii mwnZ mshy AwaKvi, AMvwaKvi I
evav-wbla;
484
(P)
Kvb Kvvwbi wbqYKvix Kvvwb ev Dnvi mevP wbqYKvix Kvvwb KZK aviYvKZ cZK kYxi kqvimn
wbqYKvix Kvvwbi ev mevP wbqYKvix Kvvwbi Aaxb ev mnhvMx Kvvwbmg~n KZK aviYKZ kqvii mgw;
(Q)
aviYKZ kqvii msLv DjLc~eK kZKiv 5 fvMi AwaK kqvi aviYKvix kqvi nvvi KZK aviYKZ kqvi;
(R)
kZ I cwigvY DjLmn kqvi weq ev wWmBbfgUi Rb Ackb I KUvKU ev AxKvi Abymvi Bmyi Rb
msiwZ kqvi;
(S)
wwZc c Zi ZvwiLi AeewnZ c~eeZx cuvP ermi gqvì Rb:

(A) bM` cwikva ewZiK Pzw Abymvi m~Y cwikvwaZ kqvi wnmve eivKZ kqvii gvU msLv I kYx;
(Av) evbvm kqvii gvag m~Y cwikvwaZ kqvi wnmve eivKZ kqvii gvU msLv I kYx:
(B) evB evK kqvii gvU msLv I kYx;
(T)
D ZvwiLi `~ieZxZg ZvwiL nBZ i Kwiqv wbgvbymvi cwieZbi mevMi ZvwiLi mwnZ BmyKZ
BKzBwU/AMvwaKvi kqvi cwieZbhvM wmwKDwiwUi kZ;
(U)
AcwikvwaZ Kj (cwiPvjK I KgKZvMYi AcwikvwaZ Kji gvUg~j c`kb Kwiqv);
(V)
evRqv kqvi (cKZ cwikvai cwigvY)|
L| mwwZ I D/wiRvf I mvicvm

(1) mwwZ I D wbewYZfve kYxfy nBe:
(K) g~jab wiRvf;
(L) g~jab gvPb wiRvf;
(M) wmwKDwiwU wcwgqvg wiRvf;
(N) wWfvi gvPb wiRvf;
(O) wifjyqkb/cybg~jvqb wiRvf;
(P) kqvi Ackb AvDUvws GvKvDU;
(Q) Abvb wiRvf - (cZK wiRvfI cKwZ I Dk Ges Dnvi cwigvY DjK KwiZ nBe)
(R) D A_vr, wWwfW, evbvm kqvi Ges wiRvf nBZ ev wiRvf vbvZi BZvw`Z eiv I wbw`KiY
cKvkc~eK jvf-wZi weewZZ wwZ/evjvm;
(mekl wwZc cKvki ZvwiL nBZ wbw`KZ cZKwU nWi msRvhb I weqvRvhb c`kb KwiZ nBe)
(2) Bqvi gvKKZ
wewbqvM viv weklfve DcvwcZ Kvb wiRvf dv/Znwej wnmve DjL KwiZ nBe|
(3) jvf-wZi weewZi WwfW evjvm mvicvm/D nW bMwUf wdMvi wnmve c`kb KwiZ nBe| GKBfve
mvicvmi bMwUf evjvm _vwKj Dnv mg^qi ci wiRvf Ges mvicvmi wwZ hw` bMwUf wdMvi nIqv mI
wiRvf I mvicvm nW c`kb KwiZ nBe|
M| `xN gqvw` FY
(1) `xN gqvw` FY wbewYZ kYxZ wef KwiZ nBe:
485
(K) e/wWfvi;
(L) Uvg jvb:
(A) evsK nBZ;
(Av) Abvb c nBZ;
(M) wMZ FYcwikva `vq;
(N) Rgv;
(O) mswk cMYi wbKU nBZ FY I AwMg;
(P) Avw_K BRviv `vqi `xN gqvw` gvPywiwU;
(Q) Abvb FY I AwMg ( cKwZ DjL KwiZ nBe)|
(2) RvgvbZKZ I ARvgvbZKZ wnmve FYK Avevi Dc-kYxZ wef KwiZ nBe| cZK c_Kfve
RvgvbZi cKwZ DjL KwiZ nBe|
(3) cwiPvjKMY ev Abvb eweM KZK FY Abygvw`Z nBj, cZK nW/LvZ Dic FYi gvU cwigvY cKvk
KwiZ nBe|
(4) e/wWfvi (gvPb ev, gZ, icvZi /wiWgkb ev Kbfvikb Gi weeiY I myì nvi mn) `~ieZxZg gvPb ev,
gZ, icvZii ZvwiL nBZ i Kwiqv gvPywiwU ev icvZii wbgvbymvi DjL KwiZ nBe| h e I
wWfvi wKwZZ/BbjgU gvPbhvM, mB h ZvwiL c_g wKwZ c`vb KwiZ nBe mB ZvwiL gvPyDwiwUi
ZvwiL wnmve MYbv KwiZ nBe|
(5) Kvcvwbi cybBmy Kwievi gZv iwnqvQ GBic gvPbKZ e I wWfvi msvZ weeiY cKvk KwiZ nBe|
(6) Uvg jvb/ gqvw` FY ev Abvb FYi cwikvai Uvg/gqv` DjL KwiZ nBe|
(7) wwZc cKvki ZvwiL FY I my` Ljvwci gqv` I cwigvY cwZwU c_Kfve DjL KwiZ nBe|
N| `xNgqvw` Abvb `vq:
`xN gqvw` Abvb `vq wbewYZ kYxZ wef nBe:
(K) cwikvahvM UW
(L) Abvb|
O| `xNgqvw` cwfkb/fwel eev:
D A_ wbewYZ kYxZ wef nBe:
(K) KgKZv KgPvwiMYi ewbwdUi Rb fwel eev;
(L) Abvb (cKwZ DjL KwiZ nBe)
P| ^ gqvw` `bv/FY:
(1) ^ gqvw` `bv/FY wbewYZ kYxZ wef nBe:
486
(K) Pvwnevgv cwikvahvM FY;

(L) evsK nBZ;
(M) Abb c nBZ;
(N) mswk cMb nBZ FY I AwMg;
(O) Rgv;
(P) Abvb FY I AwMg (cKwZ DjL KwiZ nBe);
(2) RvgvbZKZ I ARvgvbZKZ wnmve FYK Avevi Dc-kYxZ wef KwiZ nBe| cZK c_Kfve RvgvbZi
cKwZ DjL KwiZ nBe|
(3) h cwiPvjKMY I Abvbì viv FY RvgvbZKZ nq, mB cZK nWi AvIZvq D FYi gvU cwigvY
cKvk KwiZ nBe|
(4) wwZc cKvki ZvwiL FY I my` Ljvwci gqv` I cwigvY cwZwU c_Kfve DjL KwiZ nBe|
Q| Abvb PjwZ `vq:
D A_i cwigvY wbewYZ kYxZ wef nBe:
(K) `xN gqvw` FYi PjwU gvPywiwU;
(L) Avw_K BRiv `vqi PjwZ gvPywiwU;
(M) FYi Dci mwZ my` Ze eKqv bq;
(N) FYi Dci mwZ eKqv my`;
(O) MnxZ AwMg Avq ;
(P) AcwikvwaZ wWwfW;
(Q) wmwKDwiwU eivi Rb MnxZ Ave`bi A_ Ges cwikvaZe eKqv Ges Dnvi Dci mwZ my`| kqvi g~jab
eivi AwMgmn kqvii Rb Ave`bi A_| Bmyi Rb cZvweZ kqvii msLvmn kZvewj, wcwgqvgi cwigvY, hw`
_vK, Ges h gqvì c~e kqvi eiv KwiZ nBe Zvnv cKvk KwiZ nBe| AviI cKvk KwiZ nBe h, D
kqvii Rb Ave`bi A_i ga kqvi eiv nBZ m kqvi g~jab Kfvi Kwievi gZ Kvcvwbi chv Abygvw`Z
g~jab AvQ wKbv|
Zvnv QvovI, kqvii Rb Ave`b Avnvbi WKzgU DwjwLZ kqvi eivi gqvì evwni kqvii Rb Ave`bi A_
wMZ _vwKevi gqv`mn Dic wMZi KviY cKvk KwiZ nBe| BmyKZ g~jab AwZg Ki bv Ges cwikvahvM
bq GBic mxgvi AvIZvfy kqvi Ave`b A_ BKzBwqwU nW c`kb KwiZ nBe Ges kqvi Ave`b A_ hvnv
cwikvahvM, A_vr- Puv`vi AwZwi cwigvYi A_ A_ev h b~bZg Puv`vi kZ c~iY nq bv, Abvb PjwZ `vq nW
c_Kfve c`kb KwiZ nBe;
(R) AcwikvwaZ gqv`c~Y/gvPyDiW wWcvwRU Ges Dnvi my`;
(S) AcwikvwaZ gqv`c~Y/gvPyDiW wWevi Ges Dnvi my`;
(T) cwikvahvM Abvb `vq ( cKwZ DjL KwiZ nBe)|
487
R| ^ gqvw` cwekb/fwel eev:

D A_i cwigvY wbewYZ kYxZ wef nBe:
(K) KgKZv KgPvwiMYi ewbwdUi Rb fwel eev;
(L) Abvb (cKwZ DjL KwiZ nBe)|
S| `kgvb cwimc` :
(1) wbewYZ kYxZ wef nBe:
(K) f~wg;
(L) BgviZ/wews;
(M) cvU I BKzDcgU;
(N) dvwbPvi I wdvi;
(O) hvbevnb;
(P) Awdm BKzDcgU;
(Q) Abvb (cKwZ DjL KwiZ nBe)|
(2) BRvivaxb cwimc` cZK kYxi cwimcì Aaxb c_Kfve DjL KwiZ nBe|
(3) mshvRb, wbcw, eemvwqK GKwKiY I Abvb mg^qi gvag ARb `LvBqv wicvwUs gqvì iZ I mgvwZ
cZK kYxi cwimcì Mvm I bxU Kvwis GvgvDUi/Rii GKwU wiKbwmjkb Ges mswk AePq I BgcqvigU
wZ/evwZjKiY c_Kfve cKvk KwiZ nBe|
(4) h g~jab nvm I cwimc` cybg~jvqbi cwZ Kvb A_ Aejvcb Kiv nq A_ev h cwimc`
cybg~jvqbi cwZ Kvb A_ mshvRb Kiv nq, mB Dic Aejvcbi ev mshvRbi ZvwiLi cieZx wwZc
D nvmKZ ev gZ, mshvwRZ A_ `LvBZ nBe Ges bvUi gvag Dic nvm ev ewi ZvwiLi cieZx c_g cvuP
ermi D nvm ev, gZ, ewi cwigvYI c`kb KwiZ nBe|
T| A`kgvb cwimc`:
(1) A`kgvb cwimc` wbewYZ kYxZ wef nBe:
(K) eemvwqK mybvg/WDBj;
(L) ev/ UWgvK;
(M) KwcDUvi mdUIqvi;
(N) gvnW(Mastheads) I cvewjwks UvBUj;
(O) Lwbi/gvBwbs AwaKvi;
(U) KwcivBU, Ges cUU I Abvb eywewK mcw AwaKvi/ BbUvjKPyqvj ccvwU ivBU;
(V) iwmwc, digyjv, gWj, wWRvBb Ges cUvUvBc;
488
(W) Abvb ( cKw Z DjL KwiZ nBe)|

(2) mshvRb, wbcw, eemvwqK GKwKiY I Abvb mg^qi gvag ARb `LvBqv wicvwUs gqvì iZ I mgvwZ
cZK kYxi cwimcì Mvm I bxU Kvwis GvgvDUi/Rii GKwU wiKbwmjkb Ges mswk giwURkb
(mortization) I BgcqvigU wZ/evwZjKiY c_Kfve cKvk KwiZ nBe|
(3) h g~jab nvm I cwimc` cybg~jvqbi cwZ Kvb A_ Aejvcb Kiv nq A_ev h cwimc`
cybg~jvqbi cwZ Kvb A_ mshvRb Kiv nq, mB Dic Aejvcbi ev mshvRbi ZvwiLi cieZx wwZc
D nvmKZ ev gZ, mshvwRZ A_ `LvBZ nBe Ges bvUi gvag Dic nvm ev ewi ZvwiLi cieZx c_g cvuP
ermi D nvm ev, gZ, ewi cwigvYI c`kb KwiZ nBe|
U| A-PjwZ wewbqvM:
(1) A-PjwZ wewbqvM UW wewbqvM I Abvb wewbqvM wnmve kYxwef nBe Ges Avevi wbewYZ kYxZI wef
nBe:
(K) mcwZ wewbqvM;
(L) BKzBwU BbygU wewbqvM;
(M) AMvwaKvi kqvi wewbqvM;
(N) miKvwi I Uv wmwKDwiwUZ wewbqvM;
(O) wWevi I e wewbqvM;
(P) wgDPyqvj dv wewbqvM;
(Q) Askx`vwi Kvievi wewbqvM;
(R) Abvb A-PjwZ wewbqvM (cKwZ DjL KwiZ nBe)|
cZK kYxi AvIZvq, wbMge cwZvbmg~ni bvg, Dnv (1) Aaxb, (2) mnhvMx, (3) RqU fvi, bvwK (4) wekl
Dk wbqwZ GbwUwU/mv hvnvZ wewbqvM Kiv nBqvQ Zvnv c_Kfve DjL Kwiqv Ges D cZK wbMwgZ
cwZvb wewbqvMi cKwZ I cwigvY msvZ (AvswkK cwikvwaZ wewbqvM c`kbc~eK) weZvwiZ weeiY c`vb KwiZ
nBe| Askx`vwi Kvievii g~jab wewbqvMi , Kvievii/dvgi bvg (mKj Askx`vii bvg,gvU g~jab Ges cZK
Askx`vii kqvii cwigvYmn) c`vb KwiZ nBe|
(2) qeq eZxZ Ab wKQyZ wewbqvM Dnvi g~jvqbi wfw mywbw` Kwiqv c_Kfve DjL Kiv DwPZ|
(3) wbewYZ welqvwÌ cKvk KwiZ nBe:
(K) KvUKZ wewbqvMi gvU cwigvY Ges Dnvi evRvi g~j;
(L) KvUKZ wenxb wewbqvMi gvU cwigvY;
(M) wewbqvM g~j nvmi Rb gvU cwfkb/ fwel eev|
V| `xN gqvw` FY I AwMg:
(1) `xN gqvw` FY I AwMg wbewYZ kYxZ wef nBe:
(K) g~jabi AwMg;
489
(L) wmwKDwiwU wWcvwRU;

(M) mswk cMYi FY I AwMg (Dnvi weZvwiZ weeiY c`vbc~eK);
(N) Abvb FY I AwMg ( cKwZ DjL KwiZ nBe);
(2) Dcii welqvw` c_Kfve wbewYZ Dc-kYxZI wef KwiZ nBe:
(K) wbqZv c`, cYKZ cY;
(L) wbqZv c` bn Ggb, cYKZ cY;
(M) m`nRbK|
(3) K~ Ges m`nRbK FY I AwMgi Rb fvZv c_Kfve mswk nW cKvk KwiZ nBe|
(4) Kvcvwbi cwiPvjKMY ev Abvb KgKZv KZK ev Ab Kvb ewi mwnZ c_Kfve ev h_fve Zvnvì Kvb
GKRb KZK KZ FY I AwMgi eKqvi cwigvY A_ev dvg ev cvBfU Kvcvwb KZK KZ eKqvi cwigvY, hvnvZ Kvb
cwiPvjK h_vg GKRb Askx`vi ev cwiPvjK ev m`m, c_Kfve DjL KwiZ nBe|
W| Abvb A-PjwZ cwimc`:
Abvb A-PjwZ cwimc` wbewYZ kYxZ wef nBe:
(1) `xN gqvw` UW wiwmfGej ( wMZ `bvi kZi Dci/WdvW wWU Uvgi Dci UW wiwmfGej mn);
(2) Abvb ( cKwZ DjL KwiZ nBe);
(3) `xN gqvw` UW wiwmfGej wbewYZ Dc-kYxZ wef nBe:
(M) m`nRbK|
(4) K~ Ges m`nRbK `bvi Rb fvZv c_Kfve mswk nW cKvk KwiZ nBe|
GKRb KZK KZ eKqv `bvi cwigvY A_ev dvg ev cvBfU Kvcvwb KZK KZ eKqv `bvi cwigvY, hvnvZ Kvb
X| PjwZ wewbqvM:
(1) PjwZ wewbqvM wbewYZ kYxZ wef nBe:
(K) BKzBwU BbygU wewbqvM;
(L) AMvwaKvi kqvi wewbqvM;
(M) miKvwi I Uv wmwKDwiwUZ wewbqvM;
(N) wWevi I e wewbqvM;
(O) wgDPyqvj dv wewbqvM;
490
(P) Askx`vwi Kvievi wewbqvM;

(Q) Abvb wewbqvM ( cKwZ DjL KwiZ nBe)|
cZK kYxi AvIZvq, wbMge cwZvbmg~ni bvg [ Dnv (1) Aaxb, (2) mnhvMx, (3) RqU fvi, bvwK (4) wekl
Dk wbqwZ GbwUwU/mv hvnvZ wewbqvM Kiv nBqvQ Zvnv c_Kfve DjL Kwiqv ] Ges D cZK wbMwgZ
cwZvb wewbqvMi cKwZ I cwigvY msvZ (AvswkK cwikvwaZ wewbqvM c`kbc~eK) weZvwiZ weeiY c`vb KwiZ
nBe| Askx`vwi Kvievii g~jab wewbqvMi , Kvievii/dvgi bvg (mKj Askx`vii bvg, gvU g~jab Ges
cZK Askx`vii kqvii cwigvYmn) DjL KwiZ nBe|
(2) wbewYZ welqvwÌ cKvk KwiZ nBe:
(K) ewMZ wewbqvMi g~jvqbi wfw;
(L) KvUKZ wewbqvMi gvU cwigvY Ges Dnvi evRvi g~j;
(M) KvUKZ wenxb wewbqvMi gvU cwigvY;
(N) wewbqvM g~j nvmi Rb gvU cwfkb/ fwel eev|
Y| BbfUwi/weeiY mwjZ ZvwjKv:
(1) BbfUwi/ZvwjKv wbewYZ kYxZ wef nBe:
(K) KvuPvgvj;
(L) IqvK-Bb-cMm;
(M) cZyKZ cY/wdwbm&W Wm;
(N) K-Bb-UW (UwWs Gi Rb AwRZ cY mcwKZ);
(O) vi&m Gv cqvm;
(P) jyR Uyjm&;
(Q) Abvb (cKwZ DjK KwiZ nBe)|
(2) BbfUwi/ZvwjKvi mswk mve-nWi Aaxb UvbwRU _vKv cYi(Wm&-Bb-UvbwRU) weeiY cKvk KwiZ nBe|
(3) g~jvqbi cwZ DjL KwiZ nBe|
Z| UW wiwmfGvej:
(1) cwikvai Rb wbavwiZ ZvwiL nBZ Qq gvmi AwaK mgq AwZvZ Awbcb UW wiwmfGvej Gi gvU cwigvY
c_Kfve DjL Kiv DwPZ|
(2) UW wiwmfGvej wbewYZ Dc-kYxZ wef nBe:
(M) m`nRbK|
491
(3) K~ Ges m`nRbK `bvi Rb fvZv c_Kfve mswk nW cKvk KwiZ nBe|
GKRb KZK KZ eKqv `bvi cwigvY A_ev dvg ev cvBfU Kvcvwb KZK KZ eKqv `bvi cwigvY, hvnvZ Kvb
_| bM` Ges bM` BKzBfvjU:
(1) bM` Ges bM` BKzBfvjU wbewYZ kYxZ wef nBe:
(K) esKi wwZ/evjvm;
(L) nvZ _vKv PK I Wvd&U;
(M) nvZ _vKv bM`;
(N) Abvb ( cKwZ DjL KwiZ nBe)|
(2) evsK _vKv BqvigvKW evjvm (hgb, AcwikvwaZ WwfWi Rb) c_Kfve DjL KwiZ nBe|
(3) gvwRb gvwb wnmve aviYKZ evsK _vKv evjvm, FYi wecixZ wmwKDwiwU, RvgvbZ, Abvb AxKvi c_Kfve
cKvk KwiZ nBe|
(4) bM` I evsK evjvm mcwKZ cZvevmb mxgveZv, hw` _vK, c_Kfve DjL KwiZ nBe|
(5) evi gvmi AwaK gvPyBwiwU mcb evsK wWcvwRU c_Kfve cKvk KwiZ nBe|
`| ^-gqvw` FY I AwMg :
(1) ^-gqvw` FY I AwMg wbewYZ kYxZ wef nBe:
(K) mswk cMYi FY I AwMg (Dnvi weZvwiZ weeiY c`vbc~eK);
(L) Abvb ( cKwZ DjL KwiZ nBe)|
(2) Dcii welqvw` c_Kfve wbewYZ Dc-kYxZI wef KwiZ nBe:
(M) m`nRbK|
(3) K~ Ges m`nRbK FY I AwMgi Rb fvZv c_Kfve mswk nW cKvk KwiZ nBe|
GKRb KZK KZ FY I AwMgi eKqvi cwigvY A_ev dvg ev cvBfU Kvcvwb KZK KZ eKqvi cwigvY, hvnvZ Kvb
a| Abvb PjwZ cwimc` (cKwZ DjL KwiZ nBe):
GwU GKwU mvweK welq AZfyKvix nwWs (allinclusive heading) hvnv GBic mKj PjwZ cwimc`K GKwZ
Ki, h mKj cwimc` Ab Kvb cwimcì kYxZ co bv|
492
b| mve `vq I AxKvi (h mKj welq weavb Kiv nqwb):

(1) mve `vq wbewYZ kYxZ wef nBe:
(K) FY wnmve ^xKvi Kiv nqwb Kvcvwbi wei GBic `vwe;
(L) RvgvbZ;
(M) Abvb A_ hvnvi Rb Kvcvwb NUbvmvc `vqx (contingentlyliable) |
(2) AxKvi wbewYZ kYxZ wef nBe:
(K) g~jab wnmvei Dci eqi Rb Aewk Ges mieivn Kiv nqwb GBic KUvi cvwjZ A_ ;
(L) kqvii Dci AZjeKZ `vq Ges AvswkK cwikvwaZ Abvb wewbqvM;
(M) Abvb AxKvi ( cKwZ DjL KwiZ nBe)|
c| D gqvì Rb BKzBwU Ges AMvwaKvi kqvi nvviMYi wbKU ebi Rb cZvweZ wWwfWi cwigvY Ges kqvi
cwZ mswk A_i cwigvY cKvk KwiZ nBe| AMvwaKvi kqvii Dci wbavwiZ cywZ wWwfWi GwiqviI c_Kfve cKvk
KwiZ nBe|
d| h wekl Dk BmyKZ wmwKDwiwUi D wekl Dk wmwKDwiwUi mc~Y ev AvswkK A_ eenvi Kiv bv nq,
mB bvUi gvag `LvBZ nBe Kxfve D A_ eenvi Kiv ev wewbqvM Kiv nBqvQ|
e| hw`, evWi gZ, wbavwiZ cwimc` Ges A-PjwZ wewbqvM eZxZ, D cwimc`mg~ni Kvb GKwUi `vg mvaviY
eemvwqK Kvm b~bZg AwfwnZ g~j cvIqv me bv nq, mB evWi Dic gZi KviY DjL KwiZ nBe|
Ask 2- jvf-wZi weewZ

Kvcvwbi bvg................
ermii.........ZvwiL jvf-wZi weewZ
(UvKv--------nvRvi/j/KvwUZ)
weeiY
bvU bs
PjwZ wicvwUs gqv` mgvw c~eeZx wicvwUs gqv` mgvw

chZ wdMvi/msLv
chZ wdMvi/msLv
1| Acvikb nBZ ivR^
xxx
xxx
xxx
2| Abvb Avq
xxx
xxx
xxx
3| gvU ivR^ (1 +2)
xxx
xxx
xxx
4| eq:
xxx
xxx
xxx
eeZ Dcv`vbi q
xxx
xxx
xxx
493
K-Bb-UW q
xxx
xxx
xxx
IqvK-Bb-cMm I K-Bb-UW Gi wdwbm&W Wm Gi ZvwjKv cwieZb xxx
xxx
xxx
KgKZv-KgPvwiMYi ewbwdUi Rb eq
xxx
xxx
xxx
AePq Ges gkva eq
xxx
xxx
xxx
Abvb eq
xxx
xxx
xxx
xxx
xxx
gvU eq
xxx
5| ewZwg I AmvaviY AvBUg I Uvi/Kii (3-4) c~e gybvdv xxx
xxx
xxx
6| ewZwg AvBUg
xxx
xxx
xxx
7| AmvaviY AvBUg I Uvi/Kii (5-6) c~e gybvdv
xxx
xxx
xxx
8| AmvaviY AvBUg
xxx
xxx
xxx
9| Uvi /Kii (7-8) c~e gybvdv
xxx
xxx
xxx
(K) PjwZ Ki
xxx
xxx
xxx
(L) wMZ Ki
xxx
xxx
xxx
10| Uvi/Kii Rb eq:
11| Acvikb/Kvhg iv Kiv nBZ D gqvì gybvdv (wZ) (7-8)xxx xxx
xxx
12| Acvikb/Kvhg e Kiv nBZ gybvdv (wZ)
xxx
xxx
xxx
13| Acvikb/Kvhg e Kwievi Ki eq
xxx
xxx
xxx
14| (Kii cieZx) Acvikb/Kvhg e Kiv nBZ gybvdv/ (wZ)(12-13)xxx
xxx
xxx
15| D gqv` gybvdv (wZ) (11+14)
xxx
xxx
xxx
16| cwZ BKzBwU kqvi Avq:

(1) ewmK
(2) wWwjDUW/ ZiwjKZ
xxx
xxx
xxx
xxx
xxx
xxx
Avw_K weewZi mwnZ mshy bvUmg~n è|
jvf/gybdv I wZi weewZ cZyZ mcK mvaviY wb`kbv

1| GB Aski weavbvejx Kvb jvf-wZi weewZi hic cwZZ chvR nq mB GKBfve aviv 2Gi `dv (40) Gi
Dc-`dv (L) G DwjwLZ Avq I eq wnmve Gi chvR nBe|
2| (K) Avw_K Kvcvwb eZxZ Ab Kvb Kvcvwbi , Acvikb/Kvhg nBZ ivR^-
494
(A) cY weq;
(Av) mev weq;
(B) Abvb AcviwUs iwfwbD;
nBZ,
(C) AveMvwi /GvBR wWDwU;
ev`w`qv c_Kfve bvUmg~n cKvk KwiZ nBe|
(L) Avw_K Kvcvwbi , Acvikb nBZ ivR^/iwfwbD A_ AZfy nBe:
(A) my`; Ges
(Av) Abvb Avw_K mev|
DcwiD cZK nWi ivR^/iwfwbD chvR wnmvei bvU c_Kfve cKvk KwiZ nBe|
3| Avw_K eq/LiP
Avw_K eq/LiP wbewYZ kYxZ wef nBe:
(K) myève` eq;
(L) avi/`bv msvZ Abvb eq;
(M) e`wkK gy`v wewbgq/jb`b I Abyevì Dci chvR bxU jvf/wZ|
4| Abvb Avq
Abvb Avq wbewYZ kYxZ wef nBe:
(K) my` eve` Avq ( Avw_K Kvcvwb eZxZ Ab Kvb Kvcwbi );
(L) wWwfW eve` Avq;
(M) wewbqvMi weqi Dci bxU jvf/wZ;
(N) Abvb bb-AcviwUs Avq ( D Avqi Dci cZfve AvivwcZ/chy bxU eq)|
5| AwZwi Z_
Kvb Kvcvwb bvUi gvag wbewYZ AvBUgi Dci gvU Avq I eq mcK AwZwi Z_ cKvk Kwie:
(K)
KgKZv-KgPvwiMYi ewbwdU eve` eq [ c_Kfve (1) eZb-fvZv, (2) cwfW I Abvb Znwej Puv`v,
(3) Ggcwq K Ackb wg (BGmIwc) I Ggcwq K cviPR cvb (BGmwcwc) Gi Dci eq, (4) KgPvwi
KjvY eq c`kb Kwiqv];
(L)
AePq Ges gkva eq;
(M)
Avq ev eqi Kvb AvBUg hvnv Acvikb ivRî kZKiv GK fvM ev 1,00,000 UvKv, hwU AwaK,
AwZvZ Ki;
495
(N)
my` eve` Avq;
(O)
my` eve` eq;
(P)
wWwfW eve` Avq;
(Q)
wewbqvM weq nBZ bxU jvf/wZ;
(R)
wewbqvMi Kvwis GvgvDUi/Rii mwnZ mg^q;
(S)
e`wkK gy`v wewbgq/jb`b I Abyevì Dci bxU jvf ev wZ (Avw_K wZ wnmve weewPZ eZxZ
Abvb);
(T)
bxwiKK (A) bxwiK, (Av) Ki msvZ welq, (B) Kvcvwbi AvBb msZ welq, (C) eevcbv mev
c`vbi Rb, (D) Abb mev c`vbi Rb Ges (F) eq cybfiYi Rb c` A_;
(U)
aviv 332 Gi AvIZvq co GBic Kvcvwbi (KicviU mvkvj imcbwmwewjwU), KicviU mvkvj
imcbwmwewjwU msvZ Kvhgi Dci KZ eq;
(V)
ewZwg I AmvaviY cKwZi AvBUgi weZvwiZ weeiY;
(W)
gqvì cei AvBUgmgn;
(2) (K) gvbydKPvwis Kvcvwbi ,(A) eW nWi Aaxb KuvPvgvj;

(Av) eW nWi Aaxb qKZ gvjvgvj/cY;
(L) UwWs Kvcvwbi , eW nWi Aaxb Kvcvwb KZK UWKZ cY q;
(M) mev c`vb ev mieivnKvix Kvcvwbi , eW nWi Aaxb c`q ev mieivnKZ mev nBZ AwRZ Mm Avq;
(N) Dcii `dv (K), (L) I (M) DwjwLZ KUvMwii GK ev GKvwaK KUvMwii AvIZvfy Kvb Kvcvwbi , hw` eW
nWi Aaxb KuvPv gvj q, weq I eenvi Ges c`q mev nBZ AwRZ Mm Avq c`kb Kiv nq, Zvnv nBjB
kZvejx cwZcvjb Kiv nBqvQ gg MY nBe;
(O) Abvb Kvcvwbi , eW nWi Aaxb AwRZ Mm Avq|
(3) IqvKm-Bb-cMm AvQ GBic mKj Kvcvwbi , eW nWi Aaxb IqvKm-Bb-cMm;
(4) (K) msiYi Rb c_K Ki ivLv ev c_K Kwievi Rb cZvweZ gvU A_, hw` iZcY nq, Ze wwZc cZyZi
ZvwiL chZ we`gvb iwnqvQ GBic wekl `vq, NUbvmvc eq wgUvbv ev AxKvi ciYi Rb ivLv fwel eev Bnvi
AZfy nBe bv;
(L) D wiRvf/msiY nBZ DvwjZ gvU A_, hw` iZcY nq;
(5) (K) wekl `vq, NUbvmvc eq wgUvbv ev AxKvi ciYi Rb ivLv fwel eevq c`vb KwiZ c_K Ki ivLv gvU
A_, hw` iZcY nq;
(L) D fwel eev nBZ DvwjZ gvU A_, hw` Dnv Avi cqvRb bv _vK;
(6) wbewYZ cZK AvBUgi Dci eqi weeiY, cZKwU c_Kfve:
496
(K) vim I cqvi cvUm KbRvgckb;

(L) we`yr I Rvjvwb;
(M) fvov;
(N) wews givgZ;
(O) hcvwZ givgZ;
(P) Bmyim/exgv;
(Q) iU Ges Ki, Avqi Dci Ki ev`w`qv;
(R) wewea eq|
(7) (K) Aaxb Kvcvwbi wbKU nBZ wWwfW;
(L) Aaxb Kvcvwbi wZi Rb cwfkb/fwel eev|
(8) jvf-wZi wnmve bvUi gvag wbewYZ Z_ AZfy KwiZ nBe, h_v:(K) mswk Avw_K ermi Kvcvwb KZK wm.AvB. Gd wfwZ wnmveKZ wbewYZ gvjvgvj Avg`vwbi gj:
(A) KuvPv gvj;
(Av) KgcvbU I cqvi cvUm;
(B) gj gvjvgvj;
(L) mswk Avw_K ermi iqvjwU, eenvwK vb (), ckvMZ I civgk wd, my` Ges Abvb welqi Rb e`wkK gy`vq
eq;
(M) mKj Avg`vwbKZ KuvPvgvj, mswk Avw_K ermi eeZ cqvi cvUm I KgcvbU Gi gvU gj Ges GKBfve
eeZ mKj `kxq KuvPvgvj, cqvi cvUm I KgcvbU Gi gvU gj Ges gvU eeZ mvgwMi cZKwUi kZKiv
nvi;
(N) gvU bb-iwmWU/Awbevwm kqvi nvvi MYi wWwfW Gi Rb D ermi e`wkK gy`vq cv iwgUm, Zvnvì
aviYKZ h mKj kqvii WwfW wWD/eKqv wQj, mB mKj kqvii gvU msLv Ges D WwfW h ermi
msvZ mB ermi;
(O) wbewYZ nW e`wkK gy`vq Avq kYx wef nBe, h_v:(A) Gd.I.we wfwZ wnmveKZ gvjvgvji ivwb;
(Av) iqvjwU, eenvwK vb (), ckvMZ I civgk wd;
(B) my` I wWwfW;
(C)) Abvb Avq, Dnvi cKwZ DjL Kwiqv|
UxKv:- cvmwKZv Ges Avw_K weewZi mZ I myc Dcvcbi welqwU j ivwLqv eW nW wbaviYi wmvZ MnY KwiZ
nBe|
497
mshy (consolidated) Avw_K weewZ cYqbi Rb mvaviY wb`kbv

1| h Kvb KvcvwbK mshy Avw_K weewZ, A_vr- mshy wwZc I jvf-wZi mshy weewZ cYqb KwiZ nBe,
mB D KvcvwbK Dnvi wwZc I jvf-wZi weewZ cYqbi chvR GB Zdwmji kZvejx AbymiY KwiZ
nBe| Z`vwZwi, mshy Avw_K weewZZ wbewYZ welqvw`mn wnmve gvb DwjwLZ kZvejx Abymvi Z_ cKvk KwiZ nBe:(1) jvf-wZi weewZZ msLvjNyi ^v_ Ges cviU/gj Kvcvwbi gvwjKMYi cwZ AvivchvM jvf I wZ mswk
gqvì Rb eiv Abymvi Dcvcb KwiZ nBe|
(2) BKzBwUi AvIZvq wwZc msLvjNyi ^v_ cviU/gj Kvcvwbi gvwjKMYi BKzBwU _K c_Kfve Dcvcb
KwiZ nBe|
2| mshy Avw_K weewZZ, AwZwi Z_ wnmve wbewYZ welqvw` cKvk KwiZ nBe:
GwUi bvg
bxU cwimc`, A_vr

gvU `vq ev` gvU
cwimc`
jvf ev wZZ _vKv

kqvi
mshy bxU cwimcì

% wnmve
cwigvY
mshy jvf ev wZi cwigvY

% wnmve
cviU/gj Kvcvwb
Aaxb Kvcvwb
evsjv`kx
1|
2|
3|
we`kx
1|
2|
3|
mKj Aaxb Kvcvwb
I mnvhvMx KvcvwbZ
msLvjNyi ^v_
(BKzBwU g_W Abymvi wewbqvM)
evsjv`kx
498
1|
2|
3|
we`kx
1|
2|
3|
h_ D`vM
(mgvqvbycvwZK mshyw Abymvi/
BKzBwU g_W Abymvi wewbqvM)
evsjv`kx
1|
2|
3|
we`kx
1|
2|
3|
gvU
3| mKj Aaxb Kvcvwb, mnvhvMx Kvcvwb I h_ D`vM Kvcvwb (evsjv`kx ev we`kx hvnvB nDK bv Kb) mshy
Avw_K weewZi AvIZvfy nBe|
4| h mKj Aaxb Kvcvwb, mnvhvMx Kvcvwb I h_ D`vM Kvcvwb mshy Avw_K weewZZ mshy Kiv nqwb,Dnvì
GKwU ZvwjKvmn Dic mshy bv nBevi KviY GKwU GbwUwUZ cKvk KwiZ nBe|
499
Zdwmj-4
[aviv 85 (7) è]
^vaxb cwiPvjKi Rb Kvhwewa/KvW
GB KvW nBj ^vaxb cwiPvjKMYi ckvMZ AvPiYi GKwU MvBW/ w`K wb`kbv| ^vaxb cwiPvjKMY GB mKj vvW gvwbqv
Pwjj ev Zvnvì `vq-`vwqZ ckvMZ I wekZvi mwnZ cvjb Kwij, ^vaxb cwiPvjKMYi cwZvb wewbqvMKvixMYi
weklKi msLvjNy kqvi nvviMY ijUiMY I Kvwbmg~ni AvZwekvmi Dbqb NwUe|
1| ckvMZ AvPiYi MvBW jvBb :

GKRb ^vaxb cwiPvjK :
(K)
bqciZv I mZZvi gvbvbqb Kwieb;
(L)
Zvnvi KZe cvjbKvj eZyMZ I MVbgjKfve Kvh Kwieb;
(M)
Kvvwbi ^v_ AKwgfve Zvnvi `vwqZ cvjb Kwieb;
(N)
AewnZ I mg^q wmv MnYi , Zvnvi ckvMZ evaevaKZvi cwZ chv mgq I gbvhvM wèb;
500
(O)
evWi wmv MnYi , Dnvi mvgwK wmv nBZ gZK cuQvbv ev gZcv_K c`vbi Kvj Kvb
AcvmwK welq weePbv Kwieb bv hvnvZ mvweKfve Kvvwbi mevP ^v_ ivq bewKfve Zvnvi ^vaxb
wePvwiK gZv cqvM Amyweav nq;
(P)
Kvvwbi ev Dnvi kqvi nvviMYi wZ Kwiqv A_ev Zvnvi ewMZ ^v_ ev Zvnvi Kvb mnhvMxi ^v_ cZ
ev civ Kvb myweav jvfi Dk Zvnvi c`ghv`vi Aceenvi Kwieb bv;
(Q)
Ggb Kvb Kvh Kiv nBZ weiZ _vwKeb hvnvZ Zvnvi ^vaxbZv zb nBevi mvebv _vK;
(R)
h GBic cwiwwZi De nq hvnvZ GKRb ^vaxb cwiPvjKi ^vaxbZv nvivq, mB ^vaxb cwiPvjK
AbwZwej^ AekB evWK Dnv AewnZ Kwieb;
(S)
mevP KcviU Mfb cvKwUm evevqbi Rb KvvwbK mnvqZv Kwieb|
2| f~wgKv I Kvhvejx :
^vaxb cwiPvjK :
(K)
evWi AvjvPbv weklZt vUwR cvidig, SuzwK eevcbv, m`, Kx GvcqUgU I AvPiYgvb mwKZ Bmyi
Dci AvjvPbvi cwZ evWi ^vaxb wmv MnY mnvqZv Kwieb;
(L)
evW I gvbRgUi KvRi g~jvqb eMZ/ bewK gZvgZ c`vb Kwieb;
(M)
mZ Dk I j c~iYi , gvbRgUi cvidig/ Kvhvejx hvPvB Kwieb Ges cvidigi wicvwUs

gwbUi Kwieb;
(N)
Avw_K Z_i mZZv Ges SuywK eevcbv wmgi mvg_ I wbfihvMZv mK m nBeb;
(O)
mKj K nvvi weklZt msLvjNy kqvi nvviMYi ^v_ myiv Kwieb;
(P)
K nvviMYi cii weivax ^v_i mg^q Kwieb;
(Q)
wbevnx cwiPvjKMY, cavb eevcbv KgKZvMY I wmwbqi gvbRgUi eZbi Dchy i wbaviY Ges wbqvMi
cavb f~wgKv ivwLeb Ges h cqvRb nBe wbevnx cwiPvjK, cavb eevcbv KgKZv I wmwbqi
gvbRgUi AcmviY Kwievi Rb mycvwik Kwieb;
(R)
gvbRgU I kqvi nvviMYi ga weiva `Lv w`j, Kvvwbi mevP ^v_ gxgvsmv I gaZv Kwieb|
3| `vwqZ:
^vaxb cwiPvjK(K)
h_vh_ Avivn cwZ Aej^b Ges wbqwgZfve Zvnvì Kg`Zv vb I Kvcvwb mcK aviYv nvjbvMv` I bevqb
Kwieb;
(L)
Z_i h_vh_ wKiY I evLv PvBeb Ges h cqvRb Kvvwbi LiP evwnii wekli Dchy ckvMZ
civgk I gZvgZ MnY I AbymiY Kwieb;
(M)
wZwb h cwiPvjbv cwilì Ges evW KwgwUi m`m, Dnvi mKj mfvq DcwZ _vwKevi Rb mevP cPv Kwieb;
501
(N)
evWi h mKj KwgwUi wZwb mfvcwZ ev m`m, mB mKj KwgwUi mfvq MVbg~jK I mwq Ask MnY Kwieb;
(O)
Kvvwbi mvaviY mfvq DcwZ nBevi mevP cPv Kwieb;
(P)
h Kvvwb Pvjbv ev cvweZ Kvb c`c mK m _vKb, mB GB gg wbwZ nBeb h, Dnv

evW KZK c` Ges GLb ch Dnv Amb iwnqvQ Ges evW mfvi KvhweeiYxZ Zvnvi mswkZv wjwce
KivBeb;
(Q)
Kvvwb mK Ges DnvK cfvweZKvix evwnii cwiek mK mgK avibv ivwLeb;
(R)
h_vh_fve MwVZ Ab Kvb evW ev evWi KwgwUi Kvh mv`b AhwK weN mw Kwieb bv;
(S)
h_ gbvhvM wèb Ges wbwZ Kwieb hvnvZ mswk ci jb`b Abygv`bi c~e chv chvjvPbv nq Ges
wbwZ nBeb hb Kvvbxi ^v_ jb`b nq;
(T)
mywbw` Ges wbwZ Kwieb hb, Kvvwbi chv Ges KvhKwi mZK gvKvwbRg _vK Ges BnvI wbwZ Kwieb
hb, D gvKvwbRg eenviKvix ewi ^v_ Dic eenvii dj wZKifve yb bv nq;
(U)
AbwZK AvPiY, cKZ ev m`nRbK cZviYv ev Kvvwbi AvPiYwewa ev bxwZgvjv jsNb mK wicvU c`vb
Kwieb;
(V)
Zvnvi KZZi AvIZvq Kvh Kiwievi mgq Kvvwbi kqvi nvvi I Dnvi KgPvixMYi ea ^v_ ivq mnvqZv
Kwieb;
(W)
evwYwRK MvcbxqZv, chyw, GvWfvUvBwRs I weq cwiKbv, AcKvwkZ g~j msv kKvZi Z_mn Mvcbxq
Kvb Z_ cKvk Kwieb bv, hw`bv Dic cKvk evW KZK myfve Abygvw`Z nq ev AvBb Abyhvqx AvekK nq|
4| wbqvMi cwZ:
(1)
^vaxb cwiPvjKMYK wbqvMi Kvvwb gvbRgUi ^vaxbZv _vwKe| evW ^vaxb ciwPvjKMYi
wbqvMi ejvq Bnv wbwZ Kwieb hb, evWi KgKkj, AwfZv I vbi h_vh_ mg^q nq hvnvZ evW
KvhKifve Dnvi Kvhvejx I `vwqZ cvjb mg nBZ cvi;
(2)
Kvvwbi ^vaxb cwiPvjKMYi wbqvM kqvi nvviMYi mfvq Abygvw`Z nBe;
(3)
^vaxb cwiPvjKMYi wbqvM Abygv`bi Rb mfvi bvwUki mwnZ mshy evLvg~jK weewZZ Afy _vwKe
h, evWi gZ, wbqvMi Rb cvweZ ^vaxb cwiPvjK GB AvBb ev Z`vaxb cbxZ weaxgvjvq DwjwLZ kZvejx
c~iY Kib Ges cvweZ cwiPvjK gvbRgU nBZ ^vaxb;
(4)
GKwU wbqvMci gvag ^vaxb cwiPvjKMYi wbqvMi AvbyvwbKZv mb nBe Ges D c wbgewYZ
welqvwì DjL _vwKe:(K)
wbqvMi kZ;
(L)
wbqvMcv cwiPvjKi wbKU nBZ evWi cZvkv; D cwiPvjK evWi h chvqi KwgwUZ
`vwqZ cvjb Kwie Ges Dnvi Kvhvejx;
(M)
GBic wbqvMi dj bv `vwqZ mn Abvb `vq `vwqZ;
(N)
cwiPvjK I KgKZvi exgv myweav, hw` _vK;
502
(O)
Kvvbxi cwiPvjK I KgKZv KgPvixi Rb Abymibxq eemvwqK bxwZgvjvi KvW;
(P)
GKRb cwiPvjKi KvvwbZ cwiPvjK wnmve `vwqZ cvjb Kvj h mKj Kvhvewj mv`b
DwPr nBe bv Zvnvi GKwU ZvwjKv;
(Q)
eZb, wcwiqwWK wd DjLc~eK, evWi I Abvb mfvq AskMnbi Rb eq cybfiY Ges gybvdv
mswk Kwgkb, hw` _vK|
(5)
^vaxb cwiPvjKMYi wbqvMi kZvejx Kvvwbi wbewZ Kvhvjq h Kvb m`m KZK Awdm PjvKvjxb mgq
cwi`kbi Rb Dgy _vwKe |
(6)
^vaxb cwiPvjKMYi wbqvMi kZvejx Kvvwbi Iqe mvBU w`Z nBe |
5|
cybtwbqvM : Kvb ^vaxb cwiPvjKK Zvnvi KvRi g~jvqb cwZe`bi wfwIZ cybtwbqvM Kiv nBe|
6|
c`ZvM ev Acmvib:
(1)
AvBbi aviv 168 I 169 G DwjwLZ GKB cwZZ Kvb ^vaxb cwiPvjK c`ZvM KwiZ cvwieb ev ZvnvK
AcmviY Kiv hvBe|
(2)
Kvvwbi evW nBZ Kvb ^vaxb cwiPvjK c`ZvM Kwij ev ZvnvK AcmviY Kiv nBj Dic c`ZvM ev
gZ AcmviYi AbwaK GKkZ Avwk w`bi ga GKRb bZb ^vaxb cwiPvjK viv k~ c` c~iY KwiZ nBe|
(3)
h Kvvwb Dic c`ZvM ev, gZ, AcmviYi dj m kb c` c~iY ewZiK Dnvi evW ^vaxb
cwiPvjK mwKZ kZ c~iY Ki, mB bZb ^vaxb cwiPvjK wbqvM viv k~b c` c~iY mwKZ kZ chvR
nBe bv|
7|
c_K mfv:
(1)
Kvvwbi ^vaxb cwiPvjKMY A-^vaxb cwiPvjKMY I gvbRgUi m`mMYi AbycwwZZ GK ermi

Kgc GKwU mfv Kwie|
(2)
Kvvwbi mKj ^vaxb cwiPvjK Dic mfvq DcwZ nBevi Rb mevP cPv Kwieb|
(3)
mfvq :
8|
(K)
A-^vaxb cwiPvjKMYi I evWi mvweK cvidigv/Kvhvejx chvjvPbv Kiv nBe;
(L)
wbevnx I A-wbevnx cwiPvjKMYi `wfw/gZvgZ weePbvq jBqv Kvvwbi mfvcwZi cvidigv wiwfD
Kiv nBe;
(M)
Kvvwb gvbRgU I evWi ga Av`vb-c`vbKZ Z_i gvb, cwigvY I mgvqvbyewZZvi gyjvqb Kiv
nBe hvnv evWi Kvhvejx KvhKi I hwKfve mv`bi Rb cqvRb|
gjvqb cwZ :
(1)
g~jvwqZ cwiPvjK ewZiK ^vaxb cwiPvjKMYi KvRi g~jvqb mgM cwiPvjK cwil` KZK Kiv nBe|
503
(2)
KvRi gyjvqb cwZe`bi wfwZ, wbavwiZ nBe h, ^vaxb cwiPvjKi gqv` ew Kiv ev AevnZ ivLv nBe
wK bv|
Zdwmj 5
(aviv 346 I 347 è)
Ask 1
miKvii Abygv`b eZxZ eevcbv ev mvewYK cwiPvjK ev eevcK wbqvMi Rb ciYxq kZvejx
wbqvM:
Kvb ew Kvcvwbi GKRb eevcbv ev mvewYK cwiPvjK ev eevcK wnmve wbqvMcvwi Rb hvM nBeb bv, hw` (K)
wZwb GB AvBb ev wbewYZ AvBbmgni Kvb GKwUi Aaxb Kvb Aciva `vlx mveZ nBqv hKvb
gqvì Kviv` ev AbwaK GK nvRvi UvKv A_ ` `wZ nb, hgb:(1) vc Gv, 1899 (1899 mbi 2 bs);
504
(2) GvBR I m Gv, 1944 (1944 mbi 1 bs);

(3) wcIi dzW AwWbvm, 1959 (1959 mbi 48 bs);
(4) gvwb jvwis Gv, 2012(2012 mbi - bs);
(5) Bmbwmqvj KgvwWwU Gv, 1955(1955 mbi 3 bs);
(6) Kvcvwb Gv, 2013(2013 mbi - bs);
(7) BbKvg-Uv AwWbvm, 1984(1984 mbi 36 bs);
(8) Kvg Gv 1969(1969 mbi 4 bs);
(9) GwU KwcwUkb Gv, 2012(2012 mbi - bs);
(10) dib Gbnm ijkb Gv, 1947(1947 mbi 7 bs);
(11) wmwKDwiwUR G GP AwWbvm, 1969(1969 mbi 17 bs);
(12) `ybxwZ `gb Kwgkb AvBb, 2012(2012 mbi 5 bs):
Ze kZ _vK h, h Dcii Dc-`dv (K) Gi Aaxb `wZ ev AvUK Kvb ewK wbqvMi Rb
miKvi Abygv`b c`vb Ki, mB D ewK cieZx wbqvMi Rb cybivq miKvii Abygv`bi cqvRb nBe
bv, hw` wZwb Abyic Abygv`bi cieZxZ Dic `vlx mveZ nb ev AvUK nb;
(L)
Zvnvi eqm GKzk ermi cY bv nq Ges mi ermi AwZvZ Ki:

Ze kZ _vK h, h Zvnvi eqm mi ermi nq; Ges Zvnvi wbqvM Kvcvwbi mvaviY
mfvq cvkKZ wekl iRyjkbi gvag Abygvw`Z nq, mB Dic wbqvMi Rb miKvii cybivq
Abygv`bi cqvRb nBe bv;
(M)
h wZwb GKvwaK Kvcvwbi eevcK, mB wZwb GK ev GKvwaK Kvcvwb nBZ wbi Ask 2
Gi aviv 5 G DwjwLZ wmwjs mvc, cvwikwgK MnY bv Kib;
(N)
wZwb evsjv`k emevm bv Kib|
evLv 1|- GB Zdwmji Dk ciYK, evsjv`k emevmKvix A_ GBic Kvb ew AZfy nBeb whwb GKRb
eevcK wnmve wbqvMi ZvwiLi AevewnZ ceeZx AbwaK evi gvm GKUvbv evsjv`k Aevb KwiZQb Ges whwb
evsjv`k(K)
PvKzix Kwievi Rb; ev
(L)
eemv cwiPvjbvi Rb ev QywUZ;
Aevbi Rb AvwmqvQb|
evLv 2|- GB kZ miKvi KZK mgq mgq ivwb cwqvKiY Rvb wnmve cvwcZ GjvKvi Kvb Kvcvwbi chvR
nBe bv:
Ze kZ _vK h, evsjv`ki Awbevwm Kvb ew Kej we`k AewZ mswk evsjv`k wgkb nBZ h_vh_ wbqvM
wfmv MnYi ci evsjv`k cek KwiZ cvwieb| GZ`yk D ewK Zvnvi wfmv Ave`b digi mwnZ mswk
Kvcvwbi cdvBj, cavb wbqvMKvix Ges Zvnvi wbqvMi kZvejx mshy KwiZ nBe|
505
Ask 2
cvwikwgK:
aviv1| jvf _vKv Kvb Kvcvwb KZK cvwikwgK:
aviv 197 Gi weavbvejx mvc, Kvb Avw_K ermi jvf _vKv Kvb Kvcvwb GKRb eevcKK ev
eevcKMYK D avivq h mxgv wbaviY Kiv nBqvQ AbwaK mB mxgvq cvwikwgK c`vb KwiZ cvwie|
aviv 2|- miKvii Abygv`b eZxZ, jvf bv _vKv ev AwKrKi jvf _vKv Kvcvwb KZK cwikvahvM cvwikwgK:
h Kvb eevcKi PvKzixi gqv` Kvb Avw_K ermi Kvb Kvcvwbi Kvb jvf bv nq ev AwKrKi jvf nq,
mB D Kvcvwb, miKvii Abygv`b eZxZ, wbi (K) I (L) G DwjwLZ mevP mxgvi AwaK bn GBic Kvb
cvwikwgK GKRb eevcKK c`vb KwiZ cvwie:(K)
1
h KvhKix gjab-
cwikvahvM evrmwiK cvwikwgK mxgv AwZg Kwie bv

(UvKv)
(1) bT_K ev 5 KvwUi Kg
30 j
(2) 5 KvwU ev Dnvi AwaK Ze 100 KvwUi Kg
42 j
(3) 100 KvwU Ges Dnvi AwaK Ze 250 KvwUi Kg
60 j
(4) 250 KvwU ev Dnvi AwaK
60 j mshy 250 KvwUi AwZwi KvhKi gjabi 0.01%:
Ze kZ _vK h, Dcii mxgv wb nBZ cvwie hw` kqvi nvviMY GZ`&welq Kvb wekl iRyjkb cvk
Kib|
evLv |- GZ`&viv myc Kiv hvBZQ h, GK ermi Acv Kg gqvì Rb D mxgv c-iUW/cybivq wbaviY Kiv hvBe|
(L) GKRb eevcKi , whwb eevcK wnmve Zvnvi wbqvMi ceeZx `yB ermii ga Kvb mgq Kvcvwbi kqvi
nvvi, KgKZv-KgPvwi ev cwiPvjK wQjb bv,- mswk PjwZ gybvdvi 2.5%:
Ze kZ _vK h, kqvi nvviMY KZK cvkKZ iRyjkb hw` wekl iRyjkb nq, Zvnv nBj D mxgv wY
nBe:
AviI kZ _vK h, GB avivi Aaxb wbw`KZ mxgv chvR nBe, hw`(1)
mvaviY mfvq evW ev, gZ, kqvi nvviMY KZK cvkKZ iRyjkb viv cvwikwgK Abygvw`Z nq;
(2)
KvcvwbwU D eevcKK wbqvMi ZvwiLi ceeZx Avw_K ermi GKvw`g wk w`b Dnvi FY
(cvewjK wWcvwRUmn), ev wWevi ev Dnvi Dci c`q my` cwikva KwiZ Ljvwc nq;
(3)
AbwaK wZb ermii Rb cvwikwgK cwikvai Dk Kvcvwbi mvaviY mfvq wekl iRyjkb cvm nq;
506
(4)
`dv (3) G DwjwLZ mvaviY mfv Avnvbi bvwUki mwnZ wbewYZ Z_vw` mwjZ GKwU weewZ kqvi
nvviMYK c`vb Kiv nq, h_v:-
1| mvaviY Z_:
(1)
wki cKwZ;
(2)
evwYwRK Drcv`b ii ZvwiL ev mve ZvwiL;
(3)
bZb Kvcvwbi , ccvm DwjwLZ Avw_K cwZvb KZK Abygvw`Z cK AbymvI

Kvhg ii mve ZvwiL;
(4)
c` wb`kK/BbwWKUi Gi wfwZ Avw_K KgKv/cvidigvm;
(5)
e`wkK wewbqvM ev mnvqZv, hw` _vK|
2| wbqvMcv ew mcwKZ Z_:

(1)
weZvwiZ ce cwiPq;
(2)
AZxZi cvwikwgK;
(3)
^xKwZ ev cyivi;
(4)
PvKzix msvZ weeiY/cvdvBj I Zvnvi DchyZv/Yvejx;
(5)
cZvweZ cvwikwgK;
(6)
wk msvZ ZyjbvgjK cvwikwgK cvdvBj, Kvcvwbi mvBR, c`/Aevb I ewi cvdvBj

(we`kxi , Zvnvi Rgfwg msvZ weZvwiZ weeiY);
(7)
Kvcvwbi mwnZ cZ ev civfve Avw_K mcK, ev Kvb eevcbv KgKZvi mwnZ mcK,
hw` _vK|
3| Abvb Z_:
(1) wZ ev AwKwrKi gybvdvi KviY;
(2) Dbqbi Rb MnxZ ev MnYi Rb cZvweZ c`c;
(3) cwigvchvM Uvg Drcv`b gZv I gybvdvi cZvwkZ ew/eab;
4| wWmKvRvi/cKvk:
Avw_K weewZi mwnZ hy KcviU Mfbbvm nWi Aaxb cwiPvjbv evWI wicvU wbewYZ wWmKvRvi cKvk KwiZ
nBe:(1)
cwiPvjKMYi cvwikwgK cvKRi mKj KcvbU/AvBUg / Dcv`vb, hgb- eZb, wewbwdU, evbvm,
K Ackb, cbkb BZvw`;
(2)
cvidigvm vBUwiqvmn vwq KvbU/AvBUg / Dcv`vb Ges cvidigvm wfwK cYv`bv;
(3)
mvwfm KUv/PvKzwi msvZ Pyw, bvwUk wcwiqW, wefvRb/mfvim wd;
507
(4)
K Ackbi weZvwiZ weeiY, hw` _vK, Ges Dnv wWmKvDU/evvq Bmy Kiv nBqvQ wKbv Ges h
gqv` GwKfZ I cqvMhvM nBe|
aviv 3|- KwZcq wekl miKvii Abygv`b eZxZ Kvb gybvdv nqwb ev AwKwrKi gybvdv nBqvQ GBic Kvcvwb
KZK cwikvahvM cvwikwgK:
wbewYZ Aevq, Kvb Kvcvwb miKvii Abygv`b eZxZ GKRb eevcKK Dcii aviv 2 G DwjwLZ cwigvY Acv AwaK
cwigvY cvwikwgK c`vb KwiZ cvwie:(K)
h aviv 1 ev 2 G DwjwLZ mxgvi AwaK cvwikwgK Ab Kvb Kvcvwb KZK cwikva Kiv nq Ges
D Ab Kvcvwb Kvb we`kx Kcvwb A_ev Dic cvwikwgK c`vbi Rb mvaviY mfvq Dnvi kqvi
nvviMY KZK Abygv`b jvf KwiqvQ, Ges D cwigvY A_mn D Ab Kvcvwb KZK Dnvi
eevcKMYK cwikvahvM gvU cvwikwgK aviv 347 Gi Aaxb Abygvw`Z mxgvi ga _vK|
(L)
h KvcvwbwU GKwU bZb wbMge Kvcvwb, mB Dnvi wbMwgZ nBevi ZvwiL nBZ mvZ ermi
gqvì Rb; ev
(M)
h Kvb eevcKi cvwikwgK aviv 2 G DwjwLZ mxgvi AwaK nq:
Ze kZ _vK h, GB avivi Aaxb mxgvmgn aviv 2 G DwjwLZ mKj kZ Ges wbewYZ AwZwi kZvw` ciY mvc
chvR nBe:(1) GB avivi cviv (K) G DwjwLZ eZxZ, mswk eevcK Ab Kvb Kvcvwb nBZ cvwikwgK MnY
KwiZQb bv;
(2) Kvb wbixK ev Kvcvwbi Kvb mUvwi ev Kvcvwb Kvb mUvwi wbqvM bv Kwiqv _vwKj, mvewYK
cvKwUmKvix Kvb mUvwi GB gg mvwUwdKU c`vb/ cZqb Kib h, D eevcK wbqvM I Zvnvi cvwikwgKi cwigvY
mcK Zvnvì Kvb Avcw bvB Ges Dic mvwUwdKU ev cZqbc aviv 346 Gi Dc-aviv (4) Gi Aaxb wbavwiZ cwZZ
wiUvbi mwnZ bw_fy Kiv nq|
(3) Kvb wbixK ev Kvcvwbi Kvb mUvwi ev Kvcvwb Kvb mUvwi wbqvM bv Kwiqv _vwKj, mvewYK
cvKwUmKvix Kvb mUvwi GB gg mvwUwdKU c`vb/ cZqb Kib h, cvIbv`viK cvIbv cwikva Kvb Ljvwc bvB Ges
wWcvwRU nvviMYi mKj eKqv mgqgZ wbcw Kiv nBZQ|
(N) miKvi KZK mgq mgq cvcb viv NvwlZ ivwb cwqvKiY Aji Kvb Kvcvwb hvnv evsjv`k kqvi ev wWevi
Bmy Kwiqv RbMYi wbKU nBZ Kvb A_ RvMvo/msMn Ki bvB, Ges evsjv`k Dnvi Kvb FY (cvewjK wWcvwRUmn) ev
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cwZ ermi 2,40,00,000 UvKv chZ cvwikwgK c`vb KwiZ cvwie|
aviv 4| eevcKi cvwikwgKi AZfy bq GBic eKwkk:
1| Kvb eevcK wbewYZ eKwkk cvBevi hvM nBeb hvnv aviv 2I 3 G DwjwLZ cvwikwgKi wmwjs wnmvei AZfy
nBe bv:(K)
cwfW dv, mycviGvbyqkb dv ev GvbywqwU dv GBic mxgv chZ GKK ev mwwjZfve Puv`v
c`vb hvnv AvqKi Aav`k, 1984 Gi Aaxb KihvM bq;
(L)
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(M)
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508
2| GB avivi 1 bs cvivq DwjwLZ eKwkki AwZwi, GKRb cevwm eevcK (Kvb Awbevwm evsjv`wkmn) wbewYZ eKwkk
cvwi hvM nBe hvnv aviv 2 I 3 G DwjwLZ cvwikwgKi wmwjs wnmvei AZfy nBe bv:(K)
mZvbi wkv fvZv: evsjv`ki AfZI ev evwni AavqbKvix mZvbvwì , mZvb cwZ mevP
gvwmK 12,000 UvKv A_ev cKZ wkv eq, hvnv Kg| GBic fvZv mevP `yB Rb mZvbi Rb cvc
nBe|
(L)
evsjv`ki evwni AavqbKvix mZvb ev `ki evwni AevbKvix cwievii nvwjW cvmR/ gb
fvZv: mZvbvw` Ges cwievii m`mMYi Rb, hw` Zvnviv eevcKi mwnZ evsjv`k emevm bv Ki,
h_vg Aavqbi ev we`k emevmi vb nBZ evsjv`k Avwmevi Rb nvwjW cvmR/ gY fvZv
wnmve ermi GKevi BKvbwg Kvm ev `yB ermi GKevi c_g kYxi wiUvb wUwKUi fvov|
(M)
QywUi gY fvZv/myweav: Kvcvwb KZK wbavwiZ wewagvjv Abymvi wbRi I cwievii Rb wiUvb gY
fvZv/myweav/cvmR, h evsjv`ki Kvb vb eZxZ wbR `k QywU KvUvBevi cZve Kiv nq|
evLv 1| GB Aski aviv 2 Gi Dk ciYK, KvhKi gjab A_ gvU cwikvwaZ kqvi gjab (kqvi Ave`bi A_
ev kqvii wecixZ AwMgi A_ eZxZ); kqvi wcwgqvg GKvDUi wnmve AvcvZZ iwnqvQ GBic A_,hw` _vK; wiRvf
D (cybgjvqb wiRvf eZxZ); GK ermi ci cwikvahvM `xN gqvw` FY I wWcvwRU ( IqvwKs KvwcUvj jvb, Ifvi
Wvd&U, FYi Dci eKqv my` hw`bv Rgv Kiv nq, evsK MvivwU, BZvw` Ges Abvb ^ gqvw` eev eZxZ) hvnv Kvb
wewbqvMi mgw viv nvm Kiv nBqvQ ( kqvi, K, wWevi ev Abvb wmwKDwiwU ARb KivB cavb eemv GBic Kvb
wewbqvM Kvcvwb KZK wewbqvMi eZxZ); Aejvcb Kiv nqwb GBic cywfZ wZ I cv_wgK eq|
evLv 2|- (K) h h ermi Kvcvwb wbMge nBqvQ, mB ermi mswk eevcKK wbqvM c`vb Kiv nq, mB
KvhKi gjab Dic wbqvMi ZvwiL chZ MYbv Kiv nBe;
(L) Abvb , h Avw_K ermi eevcKK wbqvM c`vb Kiv nBqvwQj Dnvi ceeZx Avw_K ermii kl ZvwiL chZ
KvhKi gjab MYbv Kiv nBe|
evLv 3|- GB Zdwmji Dk ciYK, cwievi A_ eevcKi ^vgx ev x, wbfikxj mZvb Ges wcZvgvZv|
evLv 4|- gbvbqb I cvwikwgK KwgwU aviv 2 ev 3 Gi Aaxb cvwikwgK Abygv`bi mgq(K)
Kvcvwbi Avw_K Aev, Bvwi U, wbqvMcv ewi hvMZv, AwfZv, AZxZi cvidigvm,
cvwikwgK, BZvw` weePbvq jBe;
(L)
cvwikwgK cvKR wbaviYi , evZeZvi wbwiL Kvcvwb I kqvi nvviMYi ^v_i mg^q
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evLv 5|- GB Zdwmji Dk ciYK, bT_K KvhKi gjab A_ GB Aski evLv 1G DwjwLZ weavbvejx Abymvi
MYbvKZ GBic KvhKi gjab hvnv kb Acv Kg|
evLv 6|- GB Zdwmji Dk ciYK,(K) mswk PjwZ gybvdv A_ aviv 348 Gi Aaxb MYbvKZ gybvdv Ze D eevcK h mKj ermi Kvcvwb ev Dnvi
wbqYKvix ev Aaxb Kvcvwbi KgKZv ev KgPvwi wQjb bv, mB mKj ermi D avivi Dc-aviv 4(1) G DwjwLZ Avqi
Dci eqi AwZwi Ask KZb bv Kwiqv MYbv KwiZ nBe|
(L) cvwikwgK A_ aviv 2 Gi `dv 77 G msvwqZ cvwikwgK Ges mswk eevcKi cwZ Kvb cZ Kii cybfib
AZfy nBe|
aviv 5|- `yB KvcvwbZ Kvb eevcKK c`q cvwikwgK:
509
aviv 1-5 Gi weavbvejx mvc, Kvb eevcK GK ev Dfq Kvcvwb nBZ cvwikwgK MnY KwiZ cvwieb:
Ze kZ _vK h, D Kvcvwbmgn nBZ DvwjZ gvU cvwikwgK hb D eevcK h Kvcvwbi eevcK
Dnvi h Kvb GKwU nBZ MnYhvM mevP mxgv AwZg bv Ki|
Ask 3
GB Zdwmji Ask 1 I 2 Gi chvR weavbvejx:
1| GB Zdwmji Ask 1 I 2 G DwjwLZ wbqvM I cvwikwgK mvaviY mfvq kqvi nvviMY KZK MnxZ iRyjkb viv
Abygv`b mvc nBe|
2| Kvb wbixK ev Kvcvwbi Kvb mUvwi ev Kvcvwb Kvb mUvwi wbqvM bv Kwiqv _vwKj, mvewYK cvKwUmKvix
Kvb mUvwi GB gg mvwUwdKU c`vb/ cZqb Kwieb h, GB Zdwmji kZvw` cwZcvjb Kiv nBqvQ Ges D mvwUwdKU
aviv 346 Gi Dc-aviv (4) Gi Aaxb iwRvii mwnZ `vwLjKZ wiUvbi mwnZ hy KwiZ nBe|
Ask 4
miKvi, cvcb viv, GB Zdwmj weaZ kZvejxi Kvb GKwU cwZ cvjb Kiv nBZ Kvb Kvcvwb ev Kvcvwbmgni Kvb
`dv ev `dvmgnK AevnwZ c`vb KwiZ cvwie|
Zdwmj 6
(aviv 106 I 215 è)
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(2)
cwienY (AvZ gWj cwienYmn), A_ AZfy nBe:(K)
Uvj moKmn moK/ivZv, RvZxq gnvmoK, cavb Rjv moK, Abvb Rjv moK ev Mvg c_,
weR, gnvmoK, moK cwienY mieivn Ges moK msvZ Abvb mev/mvwfm;
(L)
ij wmg, ij UvmcvU cfvBWvi, gUv iBj ivW Ges ij msvZ Abvb mev/mvwfm;
(M)
eì (z` eì I cvZvkqmn), AfZwiY Rjc_, wmwcs jvBb I eì msvZ Abvb
mevmn Kvvj wmwcs;
(N)
wegvb eì, nwjcvU, Gqvi jvBbmn Gwfqkb/wegvb Pvjbv Ges wegvb eì mcwKZ Abvb
mev;
(O)
jwRwK mvwfm;
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`vg myweav msvZ AeKvVvgv;
510
(3)
(4)
(5)
(6)
(7)
(L)
KwlRvZ è cwqvKiYi mev/mvwfm mwnZ mswk KbvKkb/wbgvYKvh;
(M)
gvb wbaviYi Rb Uws myweavmn cwqvKZ KwlRvZ cY, dj, kvK-mewR I dzji bq
cuPbkxj gvjv-gvj msiY I `vgRvZKiY Rb wbgvYKvh;
wbewYZ welqvw`mn cvwb eevcbv:(K)
cvwb mieivn I weZiY;
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mP;
(M)
cvwb kvab;
wbewYZ welqvw`mn UwjKwgDwbKkb :(K)
ewmK/gwjK ev mjyjvi, iwWI cvwRsmn;
(L)
WvgwK/emZevwoi mUjvBU mvwfm ( A_vr- UwjKwgDwbKkb mev mieivni Rb Kvb

evsjv`wk Kvcvwbi gvwjKvbvax ev Kvcvwb KZK cwiPvwjZ mUjvBU)
(M)
Uvws bUIqvK, eWev bUIqvK Ges BUvibU mvwfm;
wbewYZ welqvw`mn wk, evwYwRK I mvgvwRK Dbqb Ges iYveY:(K)
Bvwqvj cvK ev wekl A_bwZK Rvbmn wiqvj U WfjcgU;
(L)
nvUj, Kbfbkb mUvi Ges GUviUBbgU mUvi/Avcvqb K`mn chUb;
(M)
cvewjK gvKU I wews, UW dqvi/evwYR gjv, Kbfbkb, c`kwb, mvswZK K`, wov I
AeKvk welqK AeKvVvgv, cvewjK MvWb I cvK;
(N)
wkv cwZvb I nvmcvZvj wbgvb;
(O)
mwjW eR eevcbv, mwbUkb I cqvtwbvkb eevmn Abvb ci Dbqb|
wbewYZ welqvw`mn we`yrkw/cvIqvi:(K)
_vgvj, nvBWv, wbDwKqvi, Rxevk Rvjvwb, evqy I Abvb bevqbhvM Drmi gvag we`yrkw
cwiPvjb;
(L)
bZb mvjb ev weZiY jvBbi bUIqvK vcbi gvag we`yr kwi mvjb, weZiY ev
evwYR|
wbewYZ welqvw`mn cUvwjqvg I cvKwZK Mvm:(K)
AvniY I Drcv`b;
(L)
Avg`vwb Uvwgbvj;
(M)
ZijxKiY I cybivq Mvm icvZi;
(N)
`vgRvZ Kwievi/viR Uvwgbvj;
(O)
bMi Mvm AeKvVvgvmn mvjb bUIqvK I weZiY bUIqvK;
511
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(9)
(10)
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(L)
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wbewYZ welqvw`mn Abvb wewea myhvM-myweav/mev:(K)
gvBwbs/LwbKvh Ges mc Abvb Kvhg;
(L)
KvwiMwi mcwKZ AeKvVvgv;
(M)
AeKvVvgv mi we`yr ^vkqx h I wgUvi hi bvq AvekK KcvbU I eZy/gUwiqvj

A_ev Abvb BDwUwjwU ev dwmwjwU;
(N)
cwiek msvZ AeKvVvgv;
(O)
`yhvM eevcbv mev;
(P)
gbygU I AvBKb/gywZ msiY;
(Q)
Riwi mev (wPwKrmv, cywjk, AwM wbevcb Ges Dvi Kvh mn);
wbavwiZ Abvb myhvM-myweav I mev|
Zdwmj 7
(aviv 332 è)
Kvvwbmg~n Bnvì KcviU mvgvwRK `vq-`vwqZ msv cwjwm Kvhg wbwjwLZ Kvhvejx Afy KwiZ cvwie,
h_vt-
(K)
Zxe zav Ges `vwi` `~ixKiY;
(L)
wkvi cmvi;
(M)
wj mgZv Ges bvixi gZvqbi cmvi;
(N)
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(O)
GBP,AvB, fvBivm, GBWm, gvjwiqv Ges Abvb ivM cwZiva;
512
(P)
cwiekMZ fvimvg wbwZKiY;
(Q)
KvwiMix `Zv ewi gvag Kgmsvb;
(S)
mvgvwRK eemvq cK;
(R)
cavbgxi vY Znwej ev Av_-mvgvwRK Dbqbi Rb miKvi KZK MwVZ Abvb Znwej Ges wcwQq cov
kYx, msLvjwN Ges bvixì KjvYi Rb MwVZ vY I Znwejmg~n Ae`vb; Ges
(T)
wbavwiZ welq Ab Kvb welq|
-------------
513

Companies Bill, 2013 Bangla Draft-3

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Companies Bill, 2013 Bangla Draft-3

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Lmov -3

Kvcvwb wej, 2013

Kvvwb MVbi cwZ (Mode of formation of the company

wbeb cwqv, Z_ I `wjjvw` (Registraitonprocess,informationanddocuments

mwZi NvlYvi djvdj (Effectofdeclarationofcompliance)

Kvvwb wbMwgZKiY (Incorporaitonofcompanies)

`vZe Kvvwb wbMwgZKiY (Incorporaitonofcharitablecompanies)

Kvvwbi msNmviK (Memorandum of company)

wbavwiZ Av`k msNwewa (Prescribedmodelarticles)

msNviK Ges msNwewai djvdj (EffectofMemorandumandArticles)

eemvwqK Kvhg i (Commencementofbussiness)

17| Kvvwbi wbewZ Kvhvjq (Registeredofficeofcompany)

23| `wjj ciY (Serviceofdocuments)

35| wbwl bvg (Prohibitednames)

59| cybtwbebi wbMwgZKiY mvwUwdKU Bmy (Issue of certificate of incorporation on

67| cybtwbebi wbMwgZKiY mvwUwdKU Bmy (Issue of certificate of incorporation on

85| Kvcvwbi cwiPvjK cwil`CompanytohaveBoardofDirectors

100| cwieZb mcK iwRviK bvwUk c`vbi `vwqZ(Dutytonotifyregistrarofchanges)

120| cwiPvjK-mfvi KvhweeiYx|- (Minutesofdirectors'meetings)

125| cvewjK Kvvwbi mwPe (Public company required to have secretary)

gZv(Authority to certify company

138| wekl wmv (Specialresolutions)

143| wjwLZ wmvi mvaviY wbqgvejx (Generalprovisionsaboutwrittenresolutions)

cwiPvjK KZK cvweZ wjwLZ wmv cPvi (Circulation of written resolutions

mvaviY mfvi bvwUk (Notice required of general meeting)

163| bvwUk c`vbi cwZ (Mannerinwhichnoticetobegiven)

164| mfvi bvwUk IqemvBU cKvk (Publication of notice of meeting on website)

mfvi bvwUki welqe (Contentsofnoticesofmeetings)

167| wmvi wekl bvwUk (Resolution requiring special notice)

expenses of circulating members resolutions for AGM)

200| wmv Ges mfvi iKW cwi`kb (Inspectionofrecordsofresolutionsandmeetings)

213| evv w`qv kqvi Bmyi evav-wbla (Prohibitionofissueofsharesatdiscount)

231| URvix kqvit weqj A_i eenvi(Treasuryshares:treatmentofproceedsofsale )

Kvvwbi KwZcq m`m KZK kqvi weqi cve (Offerofsaleofsharesbycertain

246| wmwKDwiwUi Rb Ave`b dig Bmy (Issueofapplicationformsforsecurities)

(Securities to be dealt with in stock

261| jfvsk NvlYv (DeclarationofDividend)

263| AcwikvwaZ jfvski wnmve (Unpaiddividendaccount)

267| PvRmg~n wbebi `vwqZ (Dutytoregistercharges)

269| PvR wbebi Rb Ave`b (Applicationforregistrationofcharges)

(Register of charges to be kept by the

280| cvIbvbv`vi I m`mMYi mwnZ Avcm ev mgSvZv Kwievi gZv (Powertocompromiseor

(Power of Court to enforce

(Merger or amalgamation of certain

288| kqvi nvi mwKZ cKi cve wbeb (Registrationofofferofschemesinvolving

299| wejy wnmve cvwcZ Kvvwbi djvdj (Effectofcompanynitfiedasdissolved)

312| cwi`kKi cwZ, gZv, BZw` (Procdure,powers,etc,ofinspectors)

325| Kvvwb KZK wnmve-ewn BZvw` iY(Booksofaccountetc.tobekeptbycompany)

336| wbixK wbqvM(AppointmentofAuditors)

350| miKvi ev Kvvwb KZK cvwikwgKi mxgv wbaviY (Governmentorcompanytofixlimit

wbebhvM Kvvwbmg~n (Companiescapableofbeingregistered)

we`gvb Kvvwbi wbeb mb` (Certificateofregistrationofexistingcompanies)

wbebi ci m` bKiY (Vestingofpropertyonregistration )

we`gvb `vq-`bv msiY (Savingofexistingliabilities)

Awbb AvBbMZ Kvhavivi avivevwnKZv (Continuationofpendinglegalproceedings)

361| GB Aavqi Aaxb wbebi djvdj (EffectofregistrationunderthisChapter)

363| Kvvwbi Aemvqb Av`ki ci gvgjv `vqi BZvw`Z evav-wbla (Suitsstayedonwinding

364| GB Aavqi Aaxb wbebi Kvvwbi `vqeZv (Obligationsofcompaniesregistering

AwbewZ Kvvwbi Aemvqb (WindingupofunregisteredCompany)

Aejywi gvag we`kx Kvvwbi Aemvqbi gZv (PowerofForeignCompaniestoWind

367| GB Aavqi weavbvejx AwZwi nBe (Provisionsofthischaptercumulative)

370| evsjv`k eemv cwiPvjbvKvix we`kx Kvvwb KZK

(Documents, etc. to be delivered to Registrar by foreign Combines carrying on business in