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COMPANIES
REGULATIONS, 1956
[See section 25 of the Companies Act, 1956]
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In exercise of the powers conferred by section 25, sub-sections (1),
(2), (3), (5) and (8) and section 609, sub-section (2) of the Companies
Act, 1956 (1 of 1956), the Central Government hereby makes the following
regulations, namely: -
PART A: Preliminary
1. Short title, commencement and interpretation
(i) These Regulations may be called the Companies Regulations, 1956.
(ii) They shall come into force on such date as the Central Government
may, by notification in the Official Gazette, appoint.
(iii) The General Clauses Act, 1897 (10 of 1897), applies to the interpretation
of these Regulations as it applies to the interpretation of a Central
Act.
2. Definitions
In these Regulations:-
(a) "Act" means the Companies Act, 1956 (1 of 1956);
(b) "Annexure" means an Annexure to these Regulations;
(c) "Section" means
a section of the Companies Act, 1956.
PART B: Licences under section 25 to new
associations
3.
Any association (hereinafter referred to either
as "the association" or
as "the proposed company"), which is desirous of being incorporated
as a company with limited liability without the addition to its name
of the word "Limited" or the words "Private Limited",
shall make an application in writing to the 1[Regional
Director 2[***] at Bombay/Calcutta/Kanpur/
Madras] for a licence under section 25.
4.
The application shall be accompanied by the following documents, namely:-
(i) three printed or type-written copies of the memorandum and articles
of association of the proposed company;
3[(ii) a declaration by an advocate
of the Supreme Court or of a High Court an attorney or a pleader
entitled to appear before a High Court or 4[a
Secretary, or a chartered accountant in whole time practice in India]
that the memorandum and articles of association have been drawn up
in conformity with the provisions of the Act and that all the requirements
of the Act and the Rules made thereunder have been duly complied
with in respect of registration and matters incidental or supplementary
thereto;]
(iii) three copies of a list of the names, descriptions, addresses
and occupations of the promoters (and where a firm is a promoter,
of each partner in the firm), as well as of the 5[members
of the proposed board of directors, together with the names of companies,
associations and other institutions, in which such promoters, partners
and members of the proposed board of directors are directors or hold
responsible positions, if any, with descriptions of the positions
so held];
(iv) if the association is one which is already in existence, three
copies of the following documents submitted by the management thereof
to its members, for each of the two complete financial years immediately
preceding the date of the application, or where the association has
functioned only for one such financial year, for such year:
(a) the accounts,
(b) the balance sheets, and
(c) the reports on the working of the association;
(v) a statement showing in detail the assets (with the estimated values
thereof) and the liabilities of the association, as on the date of
the application or within seven days of that date;
(vi) an estimate of the future annual income and expenditure of the
proposed company, specifying the sources of the income and the objects
of the expenditure;
(vii) a statement giving a brief description of the work, if any, already
done by the association and of the work proposed to be done by it after
registration in pursuance of section 25;
(viii) a statement specifying briefly the grounds on which the application
is made, 6[and]
6[(ix) a declaration by each of
the persons making the application in the form set out in Annexure
V, or in a form as near thereto as circumstances admit.]
5.
If any documents specified in regulation 4 7[is
not in English or in Hindi a translation of that document either
in English or in Hindi] certified to be correct by any promoter or
proposed
director, or in the case of an association which is already in existence,
by any member of its executive or governing body, shall be furnished
to 1[the Regional Director] together with the document.
6.
The memorandum of association of the proposed company shall be in the
form specified in Annexure I, or in a form as near thereto as circumstances
admit.
PART C: Licences under section 25 to companies already registered
7.
Any company registered under the Act as a limited company, which
is desirous of being incorporated without the addition to its name
of
the word "Limited" or the words "Private Limited",
shall make an application in writing to the 1[Regional
Director 2[***] at Bombay/ Calcutta/
Kanpur/ Madras] for a licence under section 25.
8.
The application shall be accompanied by the following documents, namely:-
(i) three printed or type-written copies of the memorandum and articles
of association of the company;
(ii) three copies of a list of the names, addresses, descriptions
and occupations of its directors, and of its 8[***]
manager or secretary, 5[if any,
together with the names of companies, associations and other institutions,
in which the directors of the applicant company are directors or
hold responsible positions, if any, with descriptions of the position
so
held];
(iii) three copies of the following documents submitted to the company
in general meeting for each of the two financial years immediately
preceding the date of the application or when the company has functioned
only for one financial year, for such year-
(i) the profit and loss account,
(ii) the balance-sheet,
(iii) the annual report of the board of directors, and
(iv) the audit reports;
(iv) a statement showing in detail the assets (with the estimated values
thereof), and the liabilities of the company, as on the date of application
or within seven days of that date;
(v) an estimate of the future annual income and expenditure of the
company, specifying the sources of the income and the objects of the
expenditure;
(vi) a statement giving a brief description of the work, if any, already
done by the company, and of the work proposed to be done by it after
registration in pursuance of section 25;
(vii) a statement specifying briefly the grounds on which the application
is made: 6[and]
6[(viii) a declaration by each of the persons making the application
in the form set out in Annexure V, or in a form as near thereto as
circumstances, admit.]
9.
If any document specified in regulation 8 7[is
not in English or in Hindi a translation of that document either
in English or in Hindi] certified to be correct by any director of
the
company 8[***] or its manager,
if any, shall be furnished to 1[the
Regional Director] together with the documents.
PART D: General
10.
Simultaneously with the application made under Part B or C, as the
case may be, the applicants shall furnish to the Registrar of Companies
of the State in which the registered office of the proposed company
or company is to be or is situate, a copy of the application, and of
each of the documents and translations referred to in regulations 4
and 5, or in regulations 8 and 9, as the case may be.
5[11.
The applicant shall, within a week from the date of making the application
to 1[the Regional Director] in
accordance with regulations 4 or 8 published in the manner specified
below and at their own expense, a notice of the application made
to 1[the Regional Director] and a certified copy of that notice,
as published,
shall be sent forthwith to 1[the
Regional Director]. The said notice-
(a) shall be in the form set out in Annexure II, or in a form as near
thereto as circumstances admit; and
(b) shall be published at least once in a newspaper in a principal
language of the district in which the registered office of the company
proposed is to be situate or is situate, and circulating in that district,
and at least once in an English newspaper circulating in that district.]
5[12.
1[The Regional Director] shall,
after considering the objections, if any, received by it within the
time fixed therefor in the notice aforesaid, and after consulting
any authority, Department or Ministry, as it may, in its discretion,
decide,
determine whether the licence should or should not be granted.]
13.
The licence shall be in the form specified in Annexure III or IV, as
the case may be, or in a form as near thereto as circumstances admit.
14.
1[The Regional Director] may direct
the company to insert in its memorandum, or in its articles, or partly
in the one and partly in the other, such conditions of the licence
as may be specified by 1[the Regional
Director] in this behalf.
Supplemental Regulation6
(As regards companies registered under section 25)
Any company in respect of which a licence issued under section 25 of
the Companies Act, 1956, read with the Companies Regulations, 1956,
subsists at the commencement of these regulations may, at any time
after such commencement, amend its memorandum of association in accordance
with law so as to enable the company to pay in good faith, with the
previous approval of the Central Government, reasonable and proper
remuneration to any of its members in return for any services (not
being services of a kind which are required to be rendered by a member),
actually rendered to it, and thereupon the licence issued to the said
company shall stand modified accordingly.
9[15.
The office of the Registrar shall observe such normal working hours
as may be approved by the Central Government and shall be open for
transaction of business with the public on all days except Saturday,
Sunday and other public holidays between 10.30 a.m. and 3.30 p.m.]
16.
(1) The certificate of incorporation granted to a company in pursuance
of section 34 shall be in Form I.
(2) The Registrar shall cause a copy of such certificate to be entered
on the memorandum of association of the company, and where the copy
cannot be conveniently so entered, he shall cause a copy to be attached
to the memorandum of association, a note regarding such attachment
being made on the memorandum of association and signed by the Registrar.
17.
(1) The Registrar shall examine, or cause to be examined, every documents
received in his office which is required or authorised by or under
the Act to be registered, recorded or filed by or with the Registrar.
10[(2) If any such document is found to be defective or incomplete
in any respect, the Registrar shall give notice in writing to the company
to rectify the defect or complete the document or to file a revised
document complete in all respects, within fifteen days from the date
of such notice.]
11[18.
(1) No document required or authorised by or under the Act to be registered,
recorded or filed by or with the Registrar shall be registered, recorded
or taken on file until the fee, if any, payable in respect thereof
under Schedule X to the Act and any additional fee imposed by the Registrar
under section 611(2) are paid]
12[***]
19.
(1) The following particulars shall be endorsed on every document registered,
recorded or filed by the Registrar:-
(i) the number assigned to the company in the Register of Companies
maintained by the Registrar in pursuance of regulation 21 (1);
12[***]
11[(ii)] its serial number; and
11[(iii)] the date on which it
is registered, recorded or filed.
(2) Every endorsement referred to in sub-rule (1) shall be signed by
the Registrar and shall bear his official seal.
(3) If the endorsement aforesaid cannot be conveniently entered on
the document itself, it shall be made on a separate sheet which shall
be attached to the document, a note regarding such attachment being
made on the document and signed by the Registrar.
20.
When a document is received by the Registrar for being registered,
recorded or filed, the Registrar shall acknowledge receipt of the same
to the company in Form II.
21.
(1) In the office of each Registrar, there
shall be maintained a "Register
of Companies" in Form III in which the names of the companies
shall be entered in the order in which they are registered.
(2) Every company so registered shall be assigned a number in one consecutive
series.
(3) In the pages allotted to each company, in the register, a note
shall be made of every document or fact relating to the company which
is registered, recorded or filed by or with the Registrar; and the
Registrar shall affix his signature to each such note.
(4) The Registrar shall also cause an alphabetical index to be maintained
of the companies, in the Register.
22.
(1) In the office of the Registrar having jurisdiction over New Delhi,
there shall be maintained a "Register of Foreign Companies" in
Form III, in which the names of the foreign companies shall be entered
in the order in which the documents referred to in section 592 which
relate to those companies are delivered to the Registrar.
(2) Sub-regulations (2), (3) and (4) of regulation 21 shall apply in
respect of the Register of Foreign Companies as they apply in respect
of the Register of Companies.
23.
(1) Documents delivered in pursuance of sub-section (2) of section
597 to the Registrar of any State (other than the Registrar having
jurisdiction over New Delhi) in which the principal places of business
of foreign companies are situate, shall be kept in the manner specified
in sub-regulations (2) and (3).
(2) Documents relating to any one company shall be kept together and
separately from those relating to the others.
(3) Documents relating to each company shall be kept in chronological
order, that is to say, in the order of the dates on which they are
received by the Registrar.
24.
Every certificate or copy granted under the provisions of the Act shall
be signed and dated by the Registrar, and shall bear his official seal.
25.
(1) Any person who wishes to inspect a document registered, recorded
or filed by or with the Registrar in pursuance of the Act, shall apply
to him for the purpose and the application shall be accompanied by
the fee specified in that behalf in section 610, sub-section (1), clause
(a).
(2) The applicant shall be allowed to inspect the document, only in
the presence of the Registrar or of a person authorised by him in this
behalf, and only during office hours.
(3) The applicant shall not be permitted to make a verbatim copy of
the document inspected. He may, however, take any notes in respect
of the contents of the document inspected.
26.
The documents of each company shall be kept together, distinct and
separate from those of other companies.
13[***]
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Annexure
I : Memorandum of association
(See
regulation 6)
1.
The name of the company is "______________________".
2. The registered office of the company will be situated in the State
of ___________.
3. The objects for which the company is established are:
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
the doing of all such other lawful things as are incidental or conducive
to the attainment of the above objects:
Provided that the company shall not support with its funds, or endeavour,
to impose on, or procure to be observed by, its members or others, any
regulation or restriction which, if an object of the company, would make
it a trade union.
4.
The objects of the company extend to the ____________________________________________________________________
_________________________________________________________________________________________________________
[Here enter the name of the State or States, and country or countries]
5.
(1) The income and property of the company, whensoever
derived, shall be applied solely for the promotion
of its objects as set forth in this memorandum.
5[(2)
No portion of the income or property aforesaid shall
be paid or transferred, directly or indirectly, by
way of dividend, bonus or otherwise by way of profit
to persons, who at any time are, or have been members,
of the company or to any one or more of them or to
any persons claiming through any one or more of them.]
(3)
14[Except with the previous approval of the Central
Government,
no remuneration,] or other benefit in money or money’s
worth shall be given by the company to any of its
members, whether officers or servants of the company
or not, except payment or out of pocket expenses,
reasonable and proper interest on money lent, or
reasonable and proper rent on premises let to the
company.
(4)
14[Except with the previous approval of the Central
Government
no member] shall be appointed to any office under
the company which is remunerated by salary, fees
or in any other manner not excepted by sub-clause
(3).
(5)
Nothing in this clause shall prevent the payment
by the company in good faith of reasonable remuneration
to any of its officers or servants (not being members)
or to any other person (not being a member), in return
for any services actually rendered to the company.]
6.
No alteration shall be made to this memorandum of
association or to the articles of association of
the company which are for the time being in force,
unless the alteration has been previously submitted
to and approved by the 1[Regional Director].
7.
The liability of the members is limited.
8.
(For companies limited by guarantee).
Each
member undertakes to contribute to the assets of
the company in the event of its being wound-up while
he is a member or within one year afterwards, for
payment of the debts or liabilities of the company
contracted before he ceases to be a member and of
the costs, charges and expenses of winding-up, and
for adjustment of the rights of the contributories
among themselves such amount as may be required not
exceeding a sum of Rs. _________________________________
.
(For
companies limited by shares)
The
share capital of the company will consist of Rs.
____________________ divided into ______________
shares of ________________ rupees each.
9.
True accounts shall be kept of all sums of money
received and expended by the company and the matters
in respect of which such receipts and expenditure
take place, and of the property, credits and liabilities
of the company; and subject to any reasonable restrictions
as to the time and manner of inspecting the same
that may be imposed in accordance with the regulations
of the company for the time being in force the accounts
shall be open to the inspection of the members.
Once at least in every year, the accounts of the company shall be examined
and the correctness of the balance sheet and the income and expenditure
account ascertained by one or more properly qualified auditor or auditors.
10.
If upon a winding-up or dissolution of the company,
there remains, after the satisfaction of all the
debts and liabilities, any property whatsoever, the
same shall not be distributed amongst the members
of the company but shall be given or transferred
to such other company having objects similar to the
objects of this company, to be determined by the
members of the company at or before the time of dissolution
or in default thereof by the High Court of Judicature
that has or may acquire jurisdiction in the matter.
11.
We, the several persons whose names, addresses, descriptions
and occupations are hereunto subscribed are desirous
of being formed into a company not for profit, in
pursuance of this Memorandum of Association- Names,
addresses, descriptions and occupations of subscribers:
1.
_________________________ of _________________________
*
2. _________________________ of _________________________ *
3. _________________________ of _________________________ *
4. _________________________ of _________________________ *
5. _________________________ of _________________________ *
6. _________________________ of _________________________ *
7. _________________________ of _________________________ *
Dated this ___________ day of __________ 19____
Witnesses
to the above signatures of
*If
the association is a company limited by shares, here
enter "number of shares" taken by each
subscriber.
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Annexure
II : Notice
[See
regulation 11(a)]
1.
Notice is hereby given that in pursuance of section
25 of the Companies Act, 1956, an application has
been made to the Government of India for a licence
directing that-
*a
body about to be formed under the name of ___________
(here enter the name of the body)
_____________________________________________________________________________________________________
the
________________________ (here enter the name of
the company) being a company registered under the
Companies Act, 1956.
*
may be registered as company with limited liability
without the addition of the word "Limited" or
the words "Private Limited" to its name.
_______________________________________ ______________________________________________________________
may
change its name by omitting the word "Limited" or
the words "Private Limited" from its name.
2.
The principal objects of the company are as follows:
3[2A.
A copy of the draft memorandum and articles of association
of the proposed company may be seen at ________________________
(give the address here)]
3.
Notice is hereby given that any person, firm, company
or corporation, objecting to this application may
communicate such objection to the 1[Regional
Director], within thirty days from the date of publication
of this notice, by a letter addressed to the 1[Regional
Director 2[***]
at Bombay/Calcutta/Kanpur/Madras].
Dated
this _____________ day of _____________ 19 ______
.
*
Strike out whichever is not required
___________________
Names of applicants
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Annexure
III : Licence under section 25 of the Companies Act,
1956
(See
regulation 13)
Whereas
it has been proved to 1[my] satisfaction that the
________________ an association is to be registered
as a company under the Companies Act, 1956, for promoting
objects of the nature specified in section 25, sub-section
(1), clause (a) of the said Act, and that it intends
to apply its profits, if any, or other income in
promoting its objects and to prohibit the payment
of any dividends to its members;
1[Now,
therefore, in exercise of the powers conferred by
section 25 of the said Act, read with the notification
of the Government of India, in the Ministry of Finance,
late Department of Company Law Affairs and Insurance
No. GSR 71, dated the January 1, 1966, I, the Regional
Director 2[***]
at Bombay/Calcutta/Kanpur/Madras, hereby grant] this
licence, directing that the said association be registered
as a company with limited liability without the addition
of the word "Limited" or the words "Private
Limited" to its name, subject to the following
conditions, namely:
(1)
that the said company shall in all respects be subject
to and governed by the conditions and provisions
contained in its memorandum of association;
(2)
that the income and property of the said company,
whencesoever derived, shall be applied solely for
the promotion of the objects as set forth in its
memorandum of association and that no portion thereof
shall be paid or transferred, directly or indirectly,
by way of dividend, bonus or otherwise by way of
profit, to persons who at any time are or have been
members of the said company or to any of them or
to any person claiming through any one or more of
them;
5[(3)
that no remuneration or other benefit in money or
money’s worth shall be given by the company
to any of its members whether officers or servants
of the company or not, except payment of out-of-pocket
expenses, reasonable and proper interest on money
lent, all reasonable and proper rent on premises
let to the company;
(4)
that no member shall be appointed to any office under
the company which is remunerated by salary, fees
or in any other manner not excepted by clause (3);
(5)
that nothing in this clause shall prevent the payment
by the company in good faith of reasonable and proper
remuneration to any of its officer or servants (not
being members) or to any other person (not being
a member), in return for any services actually rendered
to the company;]
6[(6)
that nothing in clauses (3), (4) and (5) shall prevent
the payment by the company in good faith, with the
previous approval of the Central Government, of reasonable
and proper remuneration to any of its members in
return for any services, (not being services of a
kind which are required to be rendered by a member),
actually rendered to the company;]
15[(7)]
that no alteration shall be made to the memorandum
of association or to the articles of association
of the company, which are for the time being in force,
unless the alteration has been previously submitted
to and approved by the Central Government; and
15[(8)]
that the licence and the registration of the said
company pursuant hereto shall cease to have any force
or effect on violation of any of the aforesaid conditions
or any of the conditions and provisions contained
in its Memorandum of Association and thereupon this
licence shall be revoked in accordance with the provisions
of the said section 25 of the Companies Act, 1956.]
Dated
this ______________ day of __________ 19_____.
____________________________
1[Regional
Director 2[***]
at
Bombay/Calcutta/Kanpur/Madras]
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Annexure
IV
(See regulation 13)
Whereas
it has been proved to 1[my] satisfaction that the
objects of _______________ Company Limited/Private
Limited, being a company registered under the Companies
Act, 1956, as limited company are restricted to those
specified in section 25, sub-section (1), clause
(a), of the said Act and that it intends to apply
its profits, if any, or other income in promoting
its objects and to prohibit the payment of any dividend
to its members;
1[Now,
therefore, in exercise of the powers conferred by
sub-section (3) of section 25 of the said Act, read
with the Notification of the Government of India
in the Ministry of Finance, late Department of Company
Law Affairs and Insurance No. GSR 71, dated the 1st
January, 1966, I, the Regional Director 2[***]
at Bombay/Calcutta/Kanpur/Madras, hereby grant] this
licence authorising the company by a special resolution
to change its name by omitting the word "limited" or
the words "Private Limited" from such name,
subject to the following conditions, namely:
(1)
that the said company shall in all respects be subject
to and governed by the conditions and provisions
contained in its memorandum of association;
(2)
that the income and property of the said company,
whencesoever derived, shall be applied solely for
the promotion of the objects as set forth in its
memorandum of association and that no portion thereof
shall be paid or transferred, directly or indirectly,
by way of dividend, bonus or otherwise by way of
profits, to persons who at any time are or have been
members of the said company or to any of them or
to any person claiming through any one or more of
them;
5[(3)
that no remuneration or other benefit in money or
money’s worth shall be given by the company
to any of its members, whether officers, or servants
of the company or not, except payment of out-of-pocket
expenses, reasonable and proper interest on money
lent, or reasonable and proper rent on premises let
to the company;
(4)
that no member shall be appointed to any office under
the company which is remunerated by salary, fees
or in any other manner not excepted by clause (3);
(5)
that nothing in this clause shall prevent the payment
by the company in good faith of reasonable and proper
remuneration to any of its officers or servants (not
being members) or to any other person (not being
a member), in return for any services actually rendered
to the company;]
6[(6)]
that nothing in clauses (3), (4) and (5) shall prevent
the payment by, the company in good faith with the
previous approval of the Central Government, of reasonable
and proper remuneration to any of its members in
return for any services (not being services of a
kind which are required to be rendered by a member),
actually rendered to the company;
15[(7)]
that no alternation shall be made to the memorandum
of association or in the articles of association
of the company, which are for the time being, in
force, unless, the alteration has been previously
submitted to and approved by the Central Government;
and
15[(8)]
that this licence and the registration of the said
company pursuant hereto shall cease to have any force
or effect on violation of any of the aforesaid conditions
or any of the conditions and provisions contained
in its memorandum of association and thereupon this
licence shall be revoked in accordance with the provisions
of the said section 25 of the Companies Act, 1956.
Dated
this __________ day of __________ 19 ________ .
1[Regional
Director 2[***] at
Bombay/ Calcutta/ Kanpur/ Madras]
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6[Annexure
V : Declaration
[See
regulations 4(ix) and 8(viii)]
In
connection with the application of _________________________________
(name of the association or company) for a licence
under section 25 of the Companies Act, 1956, I ____________________________________
being one of the promoters/ directors of the association/
company, hereby declare that-
(a)
I have not been found to be of unsound mind by a
court of competent jurisdiction I have been found
to be of unsound mind by a court of competent jurisdiction
but the said finding is no longer in force. (In the
latter case the particulars of the proceeding may
also be given);
(b)
I am not an undischarged insolvent;
(c)
I have not applied to be adjudicated as an insolvent/I
had applied to be adjudicated as an insolvent but
such application is no longer pending. (In the latter
case particulars of the proceeding may also be given);
(d)
I have not been convicted by a court of any offence/I
have been convicted by a court of ___________________________
(In the latter case, the particulars of the offence
and the proceedings, shall be set out fully); and
(e)
I do not stand disqualified under section 203 of
the Companies Act, 1956, for appointment as a director.]
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FORM
I : Certificate of incorporation
[See
regulation 16(1)]
No.
_______________ of 19 _________
I
hereby certify that ___________________ is this day
incorporated under the Companies Act, 1956 (*and
that the company is limited).
Given
under my hand at _____________ this ________________
day of ______________ one thousand nine hundred and
_____________________ .
SEAL
______________________
______________________
Registrar
of Companies
______________________
State
* To be omitted in respect of unlimited companies.
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FORM
II
[See regulation 20]
No.
______________________________________
Memorandum
acknowledging receipt of documents
Office of the Registrar of Joint Stock Companies
The Registrar of Companies acknowledges the receipt of the under-mentioned
documents:
(Here enter brief description of documents)
| Station
_____________________ |
_____________________
|
Date _____________________ |
Registrar
of Companies
|
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_____________________
|
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State
|
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|
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16[FORM
III : Registrar of Companies
[See regulation 21(1)]
Name of company __________________________
| No. |
Date
of registration or filing or recording or entry
of minute |
Documents
filed
|
Whether
registered, filed or recorded |
| Serial
No. |
Name
of document or entry of minute |
(1)
|
(2)
|
(3)
|
(4)
|
(5)
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Foot Notes
1 Substituted by GSR 1850(E),
dated 1st. December, 1966.
2 The words "of Company
Law Board" omitted by GSR 367(E), dated 31st.
May, 1991.
3 Inserted by GSR 399(E),
dated 24th. March, 1962.
4 Substituted by GSR 523(E), dated 11th. July,
1989.
5 Substituted by GSR 399(E), dated 24th. March,
1962.
6 Inserted by GSR 1445(E), dated 16th. September,
1967.
7 Substituted by GSR 668(E), dated 10th. June,
1973.
8 Omitted by abolition of the system of managing
agents.
9 Inserted by GSR 367(E), dated 31st. May,
1991.
10 Substituted by GSR 924(E), w.e.f. 1st. January,
1993.
11 Renumbered by GSR 1850(E), dated 1st. December,
1966.
12 Omitted by GSR 1850(E), dated 1st. December,
1966.
13 Regulations 27 and 28 omitted by SRO 188(E),
dated 9th. January, 1958.
14 Substituted by GSR 1445(E), dated 16th.
September, 1967.
15 Renumbered by GSR 1445(E), dated 16th. September,
1967.
16 Substituted by Notification No. GSR 73(E),
dated 17th. January, 1995. |
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