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www.ciks.org

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SHASHI FOND MEMORIES

Shashi Rekha Rajagopalan (Shashi) was a great
friend and support for peoples organisations and
had contributed in a very significant way to the
growth of the cooperatives moment. She was a
member of the Central board of the Reserve Bank
of India (RBI), National Bank for Agriculture
and Rural Development (NABARD) and also a
member of the Malegam Committee on Micro
finance institutions. Throughout her life she was
an advocate for better cooperative legislation and
she also contributed to creating new institutional
structures based on cooperative principles. At the
Centre for Indian Knowledge Systems (CIKS) we
met her rather late in her life sometime around the
year 2008. She developed a strong liking for our work and felt and expressed a great deal of affection
for many of our team members. During the period 2008 - 2011 she was involved closely with our
work and helped us mobilize resources for our sustainable agriculture efforts. In the summer of 2011
we received an invitation from her family to join a get together in Secunderabad to celebrate her 60th
Birthday and we made a trip on 24th July 2011 for that occasion. Within a couple of weeks in early
August we received the sad news that she was no more.
Bequest from Shashi
A few weeks later we were informed by her sister that Shashi had left a Will in which she had
remembered CIKS and bequethed a share of her property as a donation to CIKS. We were moved and
touched by this gesture and we felt quite honoured by this show of faith in our work. We decided that
we would invest these funds and use the income for supporting farmers organisations - a cause that
was very dear to her. She had great faith in the capacity of rural people and farmers to manage their
own affairs (and she would also add with a mischievous gleam in her eyes that she also had great faith
in the capacity of NGOs to mess up things for farmers organisations !). Though our interaction with
her was rather brief, confined as it was to the last three years of her life, we were deeply influenced
by her sincerity, transparency, honesty and admired the high standards she set for all work (for herself
and for others) and her intolerance for any form of sloppiness, delays or lack of rigour in work.
During the year 2013 our Centre along with Vrutti, Bengaluru had supported the formation of two
producer companies in Tamil Nadu i.e., Marutham Sustainable Agriculture Producer Company
Limited (MSAPCL) and Valanadu Sustainable Agriculture Producer Company Limited (VSAPCL)
which are operating from the districts of Tiruvannamalai and Nagapattinam respectively. The two
producer companies are in need of a lot of support and help for education and capacity building of the
farmers as shareholders as well as members of the Board of Directors. Similarly, there are various
other producer companies formed in Tamil Nadu and other States. All these producer companies need
a lot of support with respect to institution building. For this purpose, educational material needs to be
produced in the local language.
As part of this effort we have now produced a Tamil translation of the Producer Company Act (which
forms a section of the Companies Act, 2013). Currently, a large number of producer companies are
coming into existence and they have expressed a strong need for the basic material in Tamil. We hope

this will be of great help to them. We also plan to bring out similar material as a series in Tamil which
will be of use to producer companies.
The publication of this translation is being supported by the endowment fund received from the
estate of Shashi Rajagopalan and we dedicate this publication to her memory. We are grateful to
Ms. Sabitha Gopal and the other members of the family of Shashi Rajagopalan for their continued
support and encouragement of our work.

Chennai - 85
May 2014

A.V. Balasubramanian
Director

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(e) UXeLP h\f NeLm (InterState Cooperative Society) FuT TuUX

h\f NeLeLs NhPm, 2002 (39/2002) Bu
3, (p) Bp \lThs[lTV] TX
UXeLdPVV] h\ NeLjRd
dm. lhP NUVjp @U--dm
GRm I NhPju r T Nn
BdLXm. BRj RPok RuPV
SdLeL[ Iudm UtThP UXeLp
Dl]oLu TeLtu Xm lTj
BdLXm @pX RuPV NVpTL[
I UXjt YV SWVLY, U\
LULY @pX LYWL VdLlThP I
@Ulu XU lTj BdLXm.
BkR UV] @]j h\ NeLeLm
Bp @Pem.
3

i.

Y[iU
(LpSPl
TWUl,
RhPdLX, UXo NT, u Y[ol,
WhNf NT, L Y[ol, Y]l
ThLs, RYWeL[ im TRp,
R Y[ol Utm RlL-k
Ym
[ThLs
Tu\Y
DhTP) Xm YNLd Pdm
[ThLs;
m Ut\RU] RpX NVpTLs
Xm
YNLd
Pdm
[ThLs.
m YNLs @pX LoYu
AoYjR @LdLdV BRW NYLs
Tu\Yt\d dm @pX

ii.

LjR, L] Utm BRW N

RpLp ClThdm SToLs
DtTj Nnm ThL[d dm.

iii. UtNpXlThP NVpTLu Xm

PdLl Tm ThLs Utm
@Ytu DTThL[d dm.
iv.

UtNpXlThP NVpTLs @pX

@RPu RPoPV NVpTLd
DRVL @pX Y[of LWVL
BdLdV Q NVpTLu
Xm
PdLdV
ThL[d
dm.

v.

QdLs (i) - (iv) Bp \lThs[#

Ytu
DtTjV @LdLdV
@pX
RWjR
UmTjRdV
FkRY NVpThPm dm.

NhPju r DtTjV[o LmTVLm

T Ttdm.
(m) DtTjV[o Y]m (Producer Institution)
FuT DtTjV[o @pX DtTjV[oLs
@pX DtTjV[o LmT @pX
DtTjV[o
LmTL[
UjWm
@Ru
Dl]oL[Ld
Lidm.
B T Tt\ @pX T T\R
I DtTjV[o LmT @pX FkR
I @UlTm dm. @
581B Bp lPlThs[ SdLeLPu
CThdm.
DtTjV[o
LmT
@pX LmTLu NVp\ Lp
lPlThs[lT NYL[l TVuTj
Ls[ IlRPVRn Bdm.

(k) DtTjV[o (Producer) FuTYo RpX

[ T[f NokR @pX @RPu
RPoPV NVpTLp ClThs[
STWd dm.

(n) RdLYlj RL (Withheld Price) FuT

I Dl]o DtTjV[o LmTd
YZeV NWdLdLL NjR YiV
Xp / RLp j YdLlThP I
T Am. uYm Rp NjYRtLL
@kR RLV DtTjV[o LmT RdL
Yjd Lsm.

(l) DtTjV[o LmT (Producer Company)

FuT 581B Bp lPlThs[lT
SdLeLs @pX NVpTL[d LiP
I hPiU @Ul. Um, @ BkRf

@jVVm # 2

DtTjV[o LmTLu hYdLm (Incorporation)

Utm BRW YLWeLs
581B

(g) DtTjV[oLs @pX @YoLu

RpX [TsLd Ll
YZeRp

DtTjV[o LmTu SdLeLs

(1) DtTjV[o
LmTu
SdLeLs
rLiTY
@]jP]
@pX
GRYP] RPoPVYVL BdLXm.
@YVY],

(h) TWvTW k LsRp Utm TWvTW

DR NokR hTeL[ UmTjRp.

(a) Dl]oLu
RpX
[#
ThLu DtTj, @YP, Ls#
Rp, RWm jRp, Iu NojRp,
LVRp, NkRlTjRp, tT]
NnRp Utm GtU NnRp; NWdL[
B\dU
NnRp;
Dl]oLs
TV]PYRtLL NYL[ YZeRp.
DtTjV[o Y]m BkRl Tp
lPlThs[
NVpTL[
R]LY @pX BRW Y]eLu
XULY UtLs[Xm.
(b) TRlTjRp, LV YjRp, YjRp,
LnfRp, N jRp, PlTdLp /
TiPeLp @PjRp Utm ThPXm
LhRp Tu\ NVpLu Xm
Dl]oLu
[ThL[l
TdYlTjRp.

BVd]o @Y]p (Board of

Directors) oUdLlTm SXj hP
SPYdLLs
@pX
YNL[
Dl]oLu
SuUdLL
NVp#
TjRp.

(j)

Ls
(a)
Rp
(i)
YW
lPlThs[
NVpTLPu
RPoPV BRW SPYdLLs, Q
NVpTLs
@pX
SPdV
BRW NVpTL[ UtLsRp.
Dl]oLds TWvTWjRuU Utm
TWvTW DR Nnm LsLL[ FkR
I YLm UmTjRdV BRW
NVpTL[ UtLsRp.

(k) Ls (a) Rp (j) YW lPlThs[

LsRp, TdYlTjRp, NkRl
TjRp
Tu\
NVpTLd
@pX BRW NVpTLd R
YZeRp. RuPV Dl]oLd
LPR YZeRp @pX BRW
NYL[
YZeRp
Tu\Y
UtlhP Rp @Pem.

(c) BVkWm,
DTLWQm
@pX
LoThL[ lTL RuPV
Dl]oLdLL
DtTj
NnRp,
tT] NnRp @pX VjRp.
(d) RuPV
Dl]oLs
Utm
\d TWvTW DR LsLLs
(mutual assistance principles) j
LtjRp.

(2) FpX R DtTjV[o LmTLm,

BkRl Tp lPlThs[ RuPV
SdLeL[
SP\lTjYRtLL
RuPV NVp \udL Dl]oLu
[ThLd RuU BPm Ljd
LV[ Yim.

(e) RuPV Dl]oLu AoYjR

(interest) @Lj TX]dL, RphT
NYLs, AXN] NYLs, Tt,
AWnf Utm UmT Utm BRW
NYL[ YZeRp;
(f)

(i)

581C

At\X DtTj NnRp, BPUtRp

Utm VjRp; Xm Utm
o ARWeL[ jo @PV
NnRp; Xm Utm o ARWeL[
TVuTjRp Utm TLjRp; Rp
X DtTj NokR RLYp TUt\jR
UtLsRp.

DtTjV[o
LmTu
DYdLm (Formation) Utm T
(Registration)

(1) Tj @pX @Rt UtThP RSToL[L

Bdm
DtTjV[oLs
BQk
DtTjV[o
LmTV
DYdLXm.
lTs[ BWi @pX @Rt UtThP
DtTjV[o
Y]eLs
IuQk
DtTjV[o LmTV DYdLXm.
5

Tkm. A]p, DtTjV[o LmTu

Dl]o FidLd FkRR YWmm
BpX. Um, BkRf NhPju r FkRY
NkRolT rXm, VWm DtTjV[o
LmTV] I YWVdLlThP Td
LmTVL (Public Limited Company)
Ut\lTPY @pX LRlTPY V.

Tj @pX @Rt UtThP RSToLs

Utm DtTjV[o Y]eLs IuQkm
DtTjV[o LmTV DYdLXm. @Y
T 581B Bp lPlThs[lTV]
SdLeL[m BkR Tp lPl
Ths[ RYV] RL[m LidL
Yim. DtTjV[o LmT, NhPju
T TYRtL] \Ld DhTP
Yim.
BjRLV
RL[
oj
NnVdV RSToL[ / DtTjV[o
@UlL[ BWim IuQkR BkRf
NhPju r V DtTjV[o LmTV
DYdLXm.

581D

DtTjV[o LmTu Dl]o

X Utm Jh Tm DU

(1) (a) RSToL[ UhU Dl]oL[L

LikRp, IqY Dl]#
dm I Jh NjR DU
Di. BkR JhU lhP
Dl]o Yjdm Te FidL,
@pX
DtTjV[o
LmTu
YdLVRWY Nok @UYpX.

(2) NhPju r LmTV T NnY

RPoT]
@]j
\Ldm
DhTh Tt kV Utm LZdV
YLWeLs NokR @]j RYL[m
oj Nns[RL TY[d l
GtTP Yim. @qY lVPm
TY[o, T NnYRtj RYV]
AYQeL[l Tt\ 30 ShLds
@Ul NN]m, NVp\ Ls Utm
BRW AYQeLs GRY BkRp @Yt\#
m T Nn DtTjV[o LmTLs
NhPju r DtTjV[o LmTdL]
hYdLf NuRZ (Incorporation
Certificate) YZeYo.

(b) DtTjV[o Y]eL[ UhU

Dl]oL[Ld
LikRp,
@jRLV
DtTjV[o
Y]e#
LdL] JhU @Y LmTu
VTWjp LPkR YPm FlT
TeLt\
FuTR
@lTPVL
Li
NVp\
Lp
lPlThs[lT oUdLlTm.
Fm, LmT T Tt\ Rp
Aip
lhP
DtTjV[o
Y]ju Jhm DU @
Yjdm TeLu FidLu
@lTPp oUdLlTm.

(3) IqY
Dl]m
@YWYPV
TeLp
NjRlTPR
RLu
@[d UhU Tl TtlToLs. B
@Ulf NN]ju Xm YWVdLlThdL
Yim. BR]p BkR LmT TeL[p
YWVdLlThP LmT Fu \lTm.

(c) RSToL[m, DtTjV[o Y]e#

L[m Dl]oL[L LikRp
Jhm DU IqY Dl#
]d I Jh Fu\ @lTPX
LQdPlTm.

(4) T
NnRp,
NhP
AXN]dL]
LhPQm, @Ul NN]m Utm NVp\
L[ @fRp DhTP DtTjV[o
LmTu
DYdLm
Utm
T
NnYPu RPoPV @]j R SW
NXL[m DtTjV[o Y]m @Ru
RtlT[oLd mTf NjRXm.
UtV NXL[ mTf NjYRt
u DtTjV[o Y]m @Ru Dl]o
Lu Rp Td hPjp @RtL]
@eLWjR / @UVl T\ Yim.

(2) I Dl]o Ru Dl]o XV RdL

Yj LsYRtL] TkR]L[m,
Dl]oLs Jhm DUV NVpTjm
Y\L[m FkRY DtTjV[o
LmTm
Ru
NVp\
Lp
NodLXm.
(3) Dh (1) @pX Dh (2) Bp \l
ThPRt
@lTp,
FkR
DtTjV[o
LmTm RuPV NVp\ Ls
@Udm ThNjp, FkRY \ld
hPm @pX Td hPjm Jhm
DU NVp\u dL Dl]oLd
UhU Di Fu YW\lTjRXm.

(5) Dh (1)u r T NnVlThP

DtTjV[o LmT I hPiU
@UlTL (Corporate body) NVpTm.
I RVo YWVdLlThP LmTVl
TXY BkRl Ts[ \Ls
6

581F

(4) DtTjV[u
VTWjt
WQ]
VTW AoYjRd Lis[ FkRY
STm @kR LmTu Dl]WL BdLd
P.

DtTjV[o LmTu @Ul

NN]m (Memorandum of Producer
Company)

(1) @]j
DtTjV[o
LmTLu
@Ul NN]jm rdLm YWeLs
lPlThdL Yim.

(5) DtTjV[o LmTu VTWjt

WQ]
VTW
AoYjR
I
Dl]o
LikRp
@Yu
Dl]o X YPkm Utm
NVp\ LuT lhP STW
@YPV Dl]o X-k dP
Yim.

(a) lhP LmTu TVd u

DtTjV[o LmT -Ph Fu\
NtLs BdL Yim.
(b) DtTjV[o
LmTu
T
@YXLm FkR UXjp Ds[ Fu
lP Yim.

581E Dl]oLdL] TVuLs (Benefits)

(c) DtTjV[o
LmTu
dV
SdLeLp

581B
Bp
lPlThs[ SdLeLp Iu\
@pX @Rt UtThPYV BPm
TtdL Yim.

(1) NVp\ Lp lPlThs[Rt

DhTh, AWmTjp IqY Dl]m
@Yo YZeV [ThLs @pX Iu
Noj LdLlThP [ThLd
I lhP RLV TYoLs. BkRj
RL @[Y DtTjV[o LmTu
@Y oUdm.

(d) LmTu @Ul NN]jt BQe

/ DhTh I DtTjV[o LmTVL
DYL mm SToLu TVoLs
Utm LYLs.

RdL Ylj RL u]o TQULY

@pX T[LY @pX TeLs
IdPLY lhP Vip I
Dl]o DtTjV[o LmTd YZeV
[Tu @[d CPL YZeLlTm.
@Y]p oUdLlTm \Ld
DhTh RdL Ylj RL YZeLlTm.

(e) DtTjV[o
LmTVL
T
NnYRtLL Ds[ Te XR]j RL
(Share Capital) Utm @R XV]
RLdV TeL[Ll jRp.
(f)

(2) @]j Dl]m @YoLs YZeV

Te XR]jt YWVdLlThP Ut
(Limited return) RLV UhU mTl
TYo. BjRLV Dl]oLd
581ZJ s[ \LuT EdLl
TeLs (Bonus shares) IdLlTPXm.

581J Dh (2) Bu T
Rp
BVd]oL[L
NVpTm,
DtTjV[oL[L Ds[ LmTu
Dl]oLu TVo, LY Utm
Rp YWeLs.

(g) Dl]oLdL]
TlLs
(Liability) YWVdLlThP.
(h) Dl]oLu TVd FW @YoLs
Yjdm TeLu FidLV
lP
Yim.
Um
FkR
Dl]m I Tet \YL
Fjd Ls[dP.

(3) 581ZI Bp lPlThs[lT

Dl]oLdL] YWVdLlThP Ut
RL Utm Id Ld NjV
u GRY RL LlTVL RkRp,
@R Dl]oLd YdL ARW
EdLj RLVL DtTjV[o LmTu
VTWjp @YoLu TeLtu @[Y
@lTPVLd Li TokRdLXm.
Td
hPjp
Dl]oL[p
oUdLlTm \p BkR YdLVRW
EdLj RLV TQULY, NRWQ
TeLs
(Equity Shares) IdPLY
@pX BWim LXkR VdLXm.

(i)

581G

I Y[ DtTjV[o LmTu
SdLeLs I UXjts Uhm
DhTPUp BkRp, Y FkRkR
UXeLp
lTjRlThs[]
FuTRd lP Yim.
NVp\
Ls
Association)

(Articles of

(1) @Ul NN]jp FkR UXjp lhP

LmTu T @YXLm @Uks[RL
7

iii. Dl]oLd
@YoLPV
VTW TeLt @[uT Tok
@dLXm.

lPlThs[R @kR UX TY[Pm,

LmTu TtLL rdLiP AYQeLs
LdLlTP Yim.
(a) DtTjV[o
NN]m

LmTu

(f)

@Ul

(b) @Ul
NN]jt
BQe
GtdLsm
Dl]oL]p
LVlTm BPlThP
NVp\
Ls

(g) DtTjV[o
LmT,
Dso,
RV @pX NoYRN @[X]
BRW
DtTjV[o
LmTLPu
(IWRU] LsLV uTtm
BRW @UlLs) h\Y GtTj,
IjZdL Yim. BRu Xm LmT
RuPV Dl]oLdm Utm
NY @dm NRVj]dm
\lTL NY NnVXm.

(2) NVp\ Ls rLm TWvTW DRd

LsLL[ Ds[PddL Yim.
@YVY] :
(a) RufNVL, R]L NW mm
@]j
STdm
DtTjV[o
LmTp Dl]o X rLiP
rXLp @dLlTPXm. BYoLs,
Dl]oLd DV R TtdL
Yim, LmTu NYLs Utm
YNL[ TVuTjd Ls[dV
SToL[Lm. Dl]oLu LPUL[
Gtd
LsTYoL[Lm
BdL
Yim.

(3) DhLs (1) Utm (2) Bp lPlThs[

\Lu Tj RuUd FkRR
Tlm Bu, rLm \Ls
NVp\ Lp Ds[PdLlThdL
Yim. @YVY],
(a) Dl]oLdL]
RLs,
Dl]o
XV
RPoYRtL]
@pX Wj NnYRtL] TkR]Ls
Utm TeL[ Ut\m NnYRtL]
\Ls,
TkR]Ls
Utm
Y\Ls;

(b) BkRl
Tp
Y
YLp
lPlTh
BkRp
@u,
IqY
Dl]dm
@Yo
Yjdm TeLu FidLV
ThTjRUp I Jh UhU
Di.

(b) YdLVRWY Utm YdLVRWY

@lTPVLd Li JhUV
DlTjm \Ls;

(c) BkRl
Ts[
\#
Ld DhTh, lhP \p
RokRdLlThP @pX VdLlThP
BVd]oL[d LiP @Y]p
DtTjV[o LmT oYdLlTm.
BVd]o @Y, LmTu Dl]o
Ld TlTt TXdL Yim.

(c) 581N Dh (1) Bu s[

\Ld DhTh rLm
YWeL[
Ds[PddL
Yim. @Y DYdL \,
@Yu @LWeLs Utm LPULs,
\kRThN
Utm
@LThN
BVd]oLu FidL, RoRp \
Ls, BVd]oL[ TVUojRp, Zt
\ T Jn, Ro NnVlTYRtL]
@pX
Tp
RPoYRtL]
RLs. @Y BVd]oLu TRd
LXm,
@YoLu
@LWeLm
LPULm, BVd]oLdL] RoRp
@pX @Zl h (Co-Option)
@UojYRtL]
LhlTLs,
BVd]oL[ dLm NnRp Utm
@Ys[ L-PeL[ Wl

(d) BkRl Tp lhs[T, Te

XR]jt YWVdLlThP Ut
Pdm.
(e) DtTjV[o LmTu NVpTLu
Xm Pdm LV] YYn
(Surplus) VVU] \p rdLiP
YLp TokRdLlTm.
i.
DtTjV[o
VTWjR
TVuTjRXm;

LmTu
UmTjYRtLL

ii.
TY]
YNL[
TVuTjRXm; Utm

Dl]oLs, TV[oLs Utm \

SToLd TWvTW k LsRp
LsLLs Utm TWvTW DR R-u
hTeLs j Tt @lTRtL]
\Ls DYdLlTP Yim.

YZeL
8

(m) DtTjV[o LmTV WVlTjm

(Liquidation)
@pX
LXdm
(Dissolution) NkRolTjp, @]j
TlL[m jR u Rdm
V jRj VlTRtL]
@lTPLm, \Lm;

YRtL] \Ls Utm RXU

NVXLV
TVUojYRtL]
Y\Ls Utm \Ls;
(d) @Yj
RXYdL]
RoRp,
BVd]oLs Utm RXYdL] T
LXm, Dl]oLu T @pX
\l hPeLp Jhm \, @Yd
hPeLp BVd]oLs JhYRtL]
NVp\, RXYu @LWeLs
Utm FkRkR RQeLp RXYo
R] Jh] B / JhPL
BPXm FuTRtL] Y\Ls;

(n) DtTjV[o LmTV jRp, BRW

LmTPu IeQjRp, Ut\
LmTPu Nok IW LmTVL
UtRp,
Q
@UlL[
/
LmTL[ DYdRp, h YL
VtLp (Joint Venture) CTRp
Utm BkR NVpTLs NokR BRW
SPYdLLp
ClTYRtL]
@LWm YZeRp;

(e) RdL Ylj RLV FkRkRj

RQeLp, FkR \p, oQj /
D Nn VdLXm;
(f)

(o) DtTjV[o LmTV T NnR

90
ShLds
SPjRlTPdm
\l Td hPjp DtTjV[o
LmTu @Ul NN]m Utm
NVp\ L[ uYjRp;

YdLVRW
EdLj
RLV
TQULY @pX NRWQ TeLs
IdPLY @pX BWim LXkR
Vdm \;

(g)
581ZI,
Dh
(2)
Bp
lPlThs[lT Tok Ls[
YiV TeLlLs Utm @R
NokR YWeLs;

(p) Dl]oLs \l oU]ju Xm

NVp\ Lp NodLlTP Yim
Fu TkWdm BRW \Ls.
581H

(h) 581ZJ Bp Ds[T T Yl

-k EdLl TeL[ Id
NnY jR YWeLs;
(i)

(j)

(1) DtTjV[o LmT BfNhPju r lTL

YZeLlThs[
\L[
LPj
UhU @Ul NN]jp Ut\m Li
YWXm.
Y FkR YLm @Ul
NN]jp Ut\eLs Li YW V.

Dl]oL[p YZeLlThP [#
ThLs
@pX
ThLu
tT]u Xm PjR RLV
TQUL LlTRt Tp DtTjV[o
LmTu
NRWQ
TeL[L
jRlTRtL] @lTP Utm
\;

(2) I
DtTjV[o
LmT
\l
oU]ju Xm RuPV @Ul
NN]jp lPlThs[ SdLeL[ Ut
@UdLXm. BkR \l oU]m
581 B d \mTL BdLdP.

Id
RLLs,
FkRkR
ARWeL-k Vj WhPXm,

WhYRtL]
YWmLs,
@jRLV L[l TVuTjYRtL]
LhlTLs Utm LPu YeYRtL]
YWmLs Utm @RtL] LhlTLs;

(3) Dh (2) Bu r lPlThs[lT

@Ul
NN]jp
Ut\m
GRm
NnVlThPp, @qY oU]m \Yt\l
ThP R-k lT ShLds,
BWi
BVd]oL[p
LVlTh
Nu\dLlThP
jV
@Ul
NN]ju SLp Utm \l oU]ju
SLX TY[Pm NUoldL Yim.

(k) Dl]oLd
YZeLlTPdV
LPuLs, LPRLs @pX uTQm
Utm
BYt\
YZeYRtL]
LhlTLs;
(l)

@Ul NN]jp jRm NnRp

I Y[ DtTjV[o LmTu T
@YXLm
I
TY[u
@LW
YWm-k Ut\ TY[u s[
@LW YWmt Ut\lThkRp, BWi
BVd]oL[p LVlTPlThP Nu\dLl

LmTu
TY]
VTWm
NokR YWeL[l TYRt I
Dl]d Ds[ DU;

UXeLP h\ NeLju up
BWi Te Dl]oL[p \Yt\l
ThP \l oU]ju I SLp.

ThP \l oU]ju SLpL[ BWi

TY[oLdm lT ShLds @lT
Yim.
BWi TY[oLm BkR Nu\dLlThP
\lj oU]jR T NnYoLs.
@Ru u]o, FkR T-k T
@YXLm Y Td Ut\lThPR
@kR Tu TY[o DtTjV[o LmT
NokR @]j AYQeL[m @jR
TY[d @l Yo.

(b) rdLm YWeLs @PeV @dL,

i.
h\ NeLju BVd]oLs
Utm RXU NVXL Utm Y
FkRl TVm Ds[ TlTLLu
TVoLs Utm LY @pX Rp
YWm.
ii.
lhP UXeLP h\
NeLju Dl]oLs ThVp.
(c) 581B Bp lPlThs[
SdLeLp Iu @pX @Rt
UtThP
SdLeLp
lhP
UXeLP
h\
NeLm
ClThs[Rf
hLhPdV
@dL.
(d) Ls (a) Rp (c) YW lPlThs[
YWeL[ DlTjm YLp
lhP
UXeLP
h\
NeLju BWi @pX @Rt UtThP
BVd]oLu DU.
(3) I UXeLP h\ NeLm DtTjV[o
LmTVL T Tt\u @Ru kRV
@PV[m dLlTYR TVu I
TVL DtTjV[o LmT -Ph
Fu\ YojRLs BPm T\ Yim.
(4) Dh (1) Rp (3) YWs[ RYLd
DhTh, iQlTjR Tt\ lT
ShLds
TY[o,
TtLL
iQldm UXeLP h\ NeLm
BkRl Tu r T NnVlTh Jo
DtTjV[o LmTVL DYdLlT\
FuTRt Ru @LWju r Nu\dL
Yim.
(5) Dh (1) Bu r, DtTjV[o LmTVL
T TYRtLL iQldLm, BkR
Tu r DtTjV[o LmTVL T
T\m, RV]YL[Y],
lhP NUVm @U--dm NhPju r
T NnVlTh, RuPV SdLeL[
SWVLY, @pX Ru Te Ydm
h\Lu NeLm @pX hPUlu
XULY UXjt YV lTjV
DtTjV[oLs
@pX
hPUl#
]p DYdLlThP I h\ NeLm
@pX DtTjV[oLu h\ NeLeLu
hPUl
@pX
DtTjV[oLu
h\Ls.

(4) Uu Tp LmT NhP YVj]p

DlTjRlThPXu, LmTu T
@YXLjR I UXj-k Ut\
UXjt BP Ut\m NnRu RPoTL
@Ul NN] \Lp NnVlTm
Ut\m SP\lTjRlTP UhP.
581I NVp\ Lp jRm NnRp
(1) DtTjV[o LmTu up BWi
Tet
\VR
RokRdLlThP
BVd]oL[p @pX up I Tet
\VR
Dl]oL[p
NVp\
Lp NnVlTP YiV jReLs
uUVlTPXm.
BkR
jReLs
\l
oU]ju
(Special resolution) Xm Dl]oL[p
GtdLs[lTm.
BjRLV jReLs @Y GtdLs[lThP
R-k
lT
ShLds
BWi
BVd]oL[p
LVlTh,
Nu\dLlThP,
jRlThP
\#
Ls Utm \l oU]m AVYtPu
TY[Pm T NnVlTP Yim.
581J

UXeLP h\ NeLeLs
DtTjV[o
LmTL[L
UYRtL] YYLLs

(1)
581C
Dh
(1)
Bu
r
lPlThs[Yt\
UXem
YLp I UXjt UhU DhTPR
SdLeL[PV FkRY UXeLP
h\ NeLm, BkRl Tu r
DtTjV[o LmTVL T TYRtLL
TY[Pm iQldLXm.
(2) Dh (1) Bu r lPlThs[ @]j
iQlTeLm rdLm AYQeL[
Ds[PddL Yim.
(a) BkRf NhPju r DtTjV[o
LmTVL DYdL Yi, lhP
10

(2) @Ul UT R-k UXeLP

h\ NeLjtV @]j DULs,
LPuLs, TlLs, AoYeLs, uULs
Utm LPULs Vm Ut\m NnVlTh,
@Y Vm DtTjV[o LmTu
DULs, LPuLs, TlLs, AoYeLs,
uULs
Utm
LPUL[Ld
LRlTm.

RuPV SdLeLs Utm NVpTL[

UXjt YV lTjV BjRLV
h\Lu hPUlLs Utm NeLeLs
(6) Dh (1) Bu r, T NnVlThP
UXeLP h\ NeLm I DtTjV[o
LmTVL Ut\lT\.
DtTjV[o LmTVL Ut\lThP u. BkR
Ts[ \L[p @ AU
NnVlTm.
BRt u LhlTjRlThP NhPj]p
RtT AU NnVlTP.
DtTjV[o LmTVL T TYRt
u YW NnVlThP @pX RodLlThP
NVpLs @lTV Bdm.
SP\p Bdm FkR I NhPjp
lPlThs[Ytt
UXem
YLp BjRLV Ut\m @pX @Ul
UTht DhThP h\ @Ul
@pX
LmTp
@Ru
Ut\jR
LWQUd FkRY STm @Rt FWL
TjVR LW V.

(3) Dh (2) Bu r lPlThs[Ytt

kRLm Fu, @Ul UT RVu
Ds[ XYWlT Ds[ LPuLs, TlLs
Utm LPULs, DPuThP @]j
IlTkReLs Utm Y]U, Y]jPu
BQkR, Y]jtLLY SdLeL[
oj NnV ClThP LVeLs Utm
YLWeLs Utm @RPu RPoPV
BRW RYLs @]jm DtTjV[o
LmTPVRLm,
LmTVp
UtLs[lTYRtLL,
LmTPu
BQk @pX LmTdLL DPuThP
@pX ClThPYVLd LRlTm.
(4) @Ul UT Rd u YW Ds[
XYWlT, UXeLP h\ NeLjt
YW
YiV
@]j
RLLm
DtTjV[o LmTd YW YiV
RLVLY LRlTm.

(7) DtTjV[o LmTVL T Tt\ u,

@R LmTVL T NnR LmTLs
TY[o, lhP LmT u]hLp
UXeLP h\ NeLUL T
NnVlThkR TYLju TY[d
RVlTj
lhP
NeLjR
@
Ru TYh-k dLm NnV YWm
RlTo.
581K DtTjV[o LmTVL UYRu
[
DtTjV[o LmTVL T TYRt u
UXeLP h\ NeLju TeRWWL
BkR @]j SToLm, @ LmTVL
T T\dm R-k (BUp,
@Ul
UT
R
(transformation
date)
Fu
lPlTm)
DtTjV[o
LmTu
TeRWWL
LRlTYo.
B
@YoLu TeLu Rt\ Ult (face
value) Gt\Y oQdLlTm.

(5) @Ul UT Rd u UXeLP

h\
NeLj]p
oYdLlThP,
@]j
@UlLm
DtTjV[o
LmTVp rXd GtT RYlTm
lhP LXjt, lhP @[t
lhP \p oYdLlTm.
(6) @Ul UT Rd u YW,
UXeLP h\, NeLjPk ,
oYL Utm RphT DRL[ Tt
LikR @]j @UlLdm,
DtTjV[o
LmTu
Xm
@Y RPok @dLlTm. LmTVp
TjRU]RLd
LRlTm
LXjt,
lhP @[p Utm lhP \p
BkR DRLs YZeLlTm.

581L

DPUL[ DtTjV[o LmT

YNlTjRp (Vesting of Undertaking
in Producer Company)
(1) @Ul UT R-k, UXeLP
h\ NeLjPV @pX NeLjt
NkRU]RL Ds[ @]j @Nm
Utm @NV NjdLm, DPULm
DtTjV[o LmTV Nm.

(7) kRV UXeLP h\ NeLju

XR]j RL, RtTRV DtTjV[o
LmTu XR] RLu I TVL
Bdm.
(8) BkRf NhPjRj Roj, BRW NhPjp
@pX FkRY IlTkRjp @pX BRW
NVpLp UXeLP h\ NeLjR
11

(2) @Ul UT Rd u UXeLP

h\ NeLjp TVt LikR
@]j @LLs @pX BRW TV[oLs
(@Yu BVd]o, RXYo @pX
oYL BVd]o Roj) BkRf NhPju
r DtTjV[o LmTu @LL[L
@pX TV[oL[L @Ul UT
R-k Noj Ls[lTYoLs.

lm @]j BPeLm @
DtTjV[o LmTVLY LRlTm.
(9) @Ul UT RVu Ds[ XYWlT,
UXeLP
h\
NeLj]p
UtLs[lThP @pX NeLjt FWL
RPWlTh T\R FkRY YLV]
BN ol (arbitral award), Up \
@pX FkRY NhP SPYdLm
581C Bu r DtTjV[o LmTVL
DYdLlThP]X @pX 581J
Bu r UXeLP h\ NeLm
DtTjV[o LmTVL Ut\lThP]
X
YPVY,
@Lt\lTPY,
BPjRlTPY, Y FkRR kRLm
GtTm YLX TdLl TP.

lhP
BkR
@LLs
@pX
TV[oLd UXeLP h\
NeLm DtTjV[o LmTVL U\Up
BkkRp Fu]u] DULs Utm
\l DUL[] l Utm WVQ
NL, SXjhPm, UjY NL hPm,
Ll, Yl , BRW Ls, T Jn, Ru
lTl T Jn, TdLP Utm BRW
NLLs Tu\Y PjdU @Y
@]jRm DtTjV[o LmT YZem.

lhP YZd, BN ol, Up \

@pX BRW NhP SPYdLLs @R \p
Utm @R @[p DtTjV[o LmT
]p @pX DtTjV[o LmTd FWL
RPWlTPXm; NhP SPYdL FdLlTPXm
@pX NVpTjRlTPXm.

BjRLV @LLs @pX BRW TV[oLs

ReLs TR @pX Tp lhP
@R TRdLXm @R EVm, @R RU]
\Ls Utm LhlTLu r, @R
TlLPu dLXm.

BkRl Tp lPlThs[ \
Ls SP\d YW BkRp, FqY
lhP YZd, BN ol, Up\
@pX BRW NhP SPYdLLs UXeLP
h\ NeLj]X, @Rt FWLY
SPkdU @R \p DtTjV[o
LmT SPdm.
581M

(3) Dh (2) Bu r UXeLP h\

NeLju I @LV @pX Ut\
TV[W DtTjV[o LmTu Tp
@pX NYp dL lTlTPR ThNjp
lhP @L @pX TV[o Ru
T-k W]U NnRRLd LRlTm.

DtTjV[o
LmTd
YZeLl
ThPRLd LRlTPdV NLLs
Tu\Y

(4) Rp RLWLs NhPm, 1947 (14/1947) @pX

RtNUVm @U--dm FkR I NhPjp
\lThs[YL[ UXem YLp,

@Ul UT R-k, SP\#

-dm FkRY NhPju m, UXeLP
h\ NeLju YLWeLs Utm VTWj
RPoTL @dLlThP @]j RU]
Utm BRW NLLs, DUm, SuULs, \l
NLLs Utm RsTLs Vm DtTjV[o
LmTd @dLlThPYVLY LRlTm.
581N

m UXeLP h\ NeLju @L

@pX BRW TV[u TV

DtTjV[o
LmTd
Ut\m
NnmT lhP @LV
@pX TV[W BkRf NhPju
r @pX @U--dm FkR I
NhPju m FkRY BZlhtm
DVYoLs @pX.

UXeLP h\ NeLju
@YXoLs Utm BRW TV[o#
LdL] \Ls

m FkRY

Uu\U, olTVU
@pX BRW @LWeL[ BjRLV
LdLL[
FkRRjm
@UdL.

(1) 581O Bp lPlThs[Yt\

UXem YLp, DtTjV[o LmTVL
DYdLlTYRt
u
UXeLP
h\ NeLj-kR @]j BVd]oLm
@Ul UT R-k I YP
LXjt ReLs TRV BkRf NhPju
\LuTV RPW Yim.

(5) UXeLP h\ NeLju T-k

@Ul UT Rd uT Jn Tt\
@LLs Utm BRW TV[oLs ReLd
12

PdL YiV NLLs, DULs Utm

\l DUL[ DtTjV[o LmT#
-k Ttd Ls[ RV]YoLs
AYoLs.

(7) BkRf NhPm Utm RtNUVm SP\#

-dm FkR I NhPjX @pX
UXeLP h\ NeLju \
LX lPlThs[Yt\ UXem
YLp,

(6) UXeLP h\ NeLju YeLX

Yl Utm TdLPdL] @\d
LhP[Ls
Utm
@LLs
Utm
TV[oLu SXdLL DYdLlThP
BRW @UlLs, ReLs NVpTL[
DtTjV[o LmTp u TXY
RPok Nn Ym. YeLX Yl
@pX TdLP d YZeLlTh
YkR Y Xd DtTjV[o LmTdm
RPok @dLlTm.

UXeLP h\ NeLju VTWm

Utm BRW YLWeL[ UVLY
@pX T SW UXiU Nnm @Y
BVd]o,
RXYo,
oYL
BVd]o
@pX FkR I STm ReLs TV BZjRp
@pX UXeLP h\ NeLjPu
BQk Ru NnR oYL IlTkRju
BPdLX Tu\ FkR LWQjtLLm
UXeLP h\ NeLjt FWLY
@pX DtTjV[o LmTd FWLY
BZl Fm LW DU PV.

13

@jVVm # 3
DtTjV[o LmTu oYLm
581O

BVd]oLu FidL

IqY DtTjV[o LmTm \kRThNm

Hk Utm @LThNUL T]kt LUp
BVd]oL[d LidL Yim.
A]p, DtTjV[o LmTVL DYdLlThP
UXeLP h\ NeLm, @ DtTjV[o
LmTVL DYdLlThP R-k I
YPm YW 15dm @LU] BVd]oL[
LidLXm.
581P

BVd]oLu VU]m

(1) 581N Bp lPlThs[R Roj

@Ul NN]m Utm NVp\ Lp
LVlTm Dl]oL[ (Hkt \
VUp) @Y BVd]oL[L VdLXm.
BkRl
Ts[
\LuT
BVd]oL[ RokRdm YW, BkR
BVd]oLs
DtTjV[o
LmTu
@YpL[ LVYoLs.
(2) DtTjV[o LmTV T NnR 90
ShLds BVd]oLdL] RoRX
SPjR Yim. A]p, 581 J, Dh
(4) Bu r, DtTjV[o LmTVL T
Tt\ UXeLP h\ NeLjp V
YT Ds[. Be, \kRThNm Hk
BVd]oLs ( 581N Dh (1) Bu r Ru
TV RPm BVd]oLs DhTP) ReLs
TRp @jRLV LmTVL Tl Tt\
R-k dm ThNjp, BkR Dhp
Ds[ 90 ShLs Fu\ YojRLd
Tp 365 ShLs Fu UtVUdLlTh
Ts Ls[lTm.
(3) NVp\
Lp
lhs[lT,
IqY BVd]m \kRThNm I
YPm, @LThNUL Hk YPeLd
LUm BVd]o TR YdL Yim.
(4) NVp\
LuT
T
Jn
Tm @]j BVd]oLm im
BVd]oL[L U VU]m NnVlTP R
YnkRYoLs AYoLs.
(5) Dh (2) Bp Ds[R Roj, @Y
BVd]oLs,
Dl]oL[p
YPkW
14

Td d hPjp Ro
VU]m NnVlTP Yim.

@pX

(6) @Y, Iu @pX Iut Up

Yp]o
BVd]o
@pX
Rp
BVd]W @Zl j Nojd
Ls[Xm. A]p BYoLu FidL
UjR BVd]oLu FidLp Hkp
I Tet Up BdLdP. Um,
@Y RPVYo Fu Lm ThNjp
Y SToL[m Rp BVd]WL
VdLXm.
YpSo
BVd]oLd
RXYdL]
RoR-p Jhm DU BpX. Fm,
NVp\ Lp @UdLlThkRp,
RXYWL RokRdLlTP RV]YoLs
AYoLs.
YpSo
BVd]o
@pX
Rp
BVd]dL]
@LThN
TRdLXm
NVp\
Lp
lPlThs[
LXYWV\V Lhm RXL BdLd
P.
581Q

BVd]oLs TR XLp / dLm

(1) DtTjV[o LmTp BVd]o TRdL]

L-Pm rLm LWQeL[p GtTm.
(a) @Yo IdLL NmTkRlThP t\jp
ClThPRtLL Uu\j]p t\m
NhPlTh @RtL] RiP]VL A
URjt \VR \ RiP]V
TtkRp;
(b) @Yo BVd]WL Bdm DtTjV[o
LmT,
Ut\
LmT
@pX
@Ul @pX STPk T\lThP
uTQm @pX LPuL[ mTf
NjR RY Utm 90 ShLs YW
RPok NjRj RYkRp;
(c) @Yo BVd]WL TR Ydm
DtTjV[o LmT-k Tt\
uTQm @pX LPuL[ @Yo
mTf NjRj RYkRp;
(d) @Yo BVd]WL Bdm DtTjV[o
LmT :#

i.
GlWp 1 Am R, 2002
@pX @Rtl u RPok u
ViL[L YPkW LQdLs
Utm YPkW YYn Tu\Yt\f
NUoldLUp BjRp.

(b) RdL Ylj RLu @[Y oQVm

NnRp Utm Td d hPjp
@eLdLlTP YiV YdLVRW
RLVl TkWjRp;

ii.
RPok
Iu
@pX
@Rt UtThP YPeL[L Ylj
RL @pX RdL Yl RL
@pX YdLVRW EdLj RL
AVYt\
mTf
NjRUp
@pX BYLdL] Yhj RLV
DV Rp NjRj RYkRp
@pX Te ARVj RLV NjR
RYkRp;

(d) Y]jtL]
LsL
Utm
SdLeL[ YWVj YYUjRp,
iP LXjtL] Utm YPkW
dLsL[ DYdRp. Y]
DjLs
Utm

hPeL[
@eLjRp;

(c) V Dl]oL[f NojRp;

(e) NVp\
Lp
lPl
Ths[lT, RXU NVXLL[m
Ut\ @YXoL[m VjRp;

(e) Ru
BVd]WL
TR
Ydm
DtTjV[o
LmTp
BkRf
NhPju \Ls Utm NVp\
LuT BVd]dL] RoRX
SPjYp RY NnkRp;
(f)

(f)

(g) LQd TYLs \VL TWUdLl

T\R
FuTR
D
NnRp,
YPkW LQd T YWeL[
YPkW Td hPjp NUoldm
Th RVjRp. @R LQdj
RdLV[u (Auditor) @dL
Utm
@YPV
UlL[m
(qualification) @YtdL] TpL[m
(GRY BkRp) Noj YPkW
T hPjp YjRp;

Ru
BVd]WL
TR
Ydm
DtTjV[o LmTp NhPju
\LuT, BVtL t\eLs
@pX BRW LWQeL[j Roj,
DtTjV[o LmTu Td
hPm @pX \ll Td
hPjR hPUp BkkRp.

(2) Dh
(1)
Bp
lPlThs[
\Ls,
DtTjV[o
LmTp
Dl]WL
Ds[
I
DtTjV[o
@Ulu BVd]dm Tkm.
581R

@Y]p
VU]m
NnVlThP
RXU
NVXL
Utm
\
@YXoL[ LiLjRp, YSPjRp
Utm LhlTjRp;

(h) YZdLU] VTW NVpTLu r

LmTd NjdL[ DYdRp,
@pX
LmTd
NkRU]
NjdL[ tT] NnRp;

@Yu @LWeLm NVpT#

Lm

(1) NhPju \Ls Utm NVp\

Ld DhTh, @Y BVd]oLs,
LmT NnYRt @eLWm YZeLlThP
@]j
NVpL[m,
LVeL[m
SP\lTjR ReLs @LWjRf NjR
Yim.
(2) lTL Utm u\lThP @LWeLu
Tj RuUd kRLm GtTPR YLp
rLm FpX NVpL[m @pX
@Ytp GRY I NVX UtLsm
@LWm BVd]oLs @Yd Di.
@YVY],

(i)

YZdLU]
VTW
NVpTLp
DtTjV[o
LmTu
L[
R NnRp;

(j)

DtTjV[o LmTu BVd]#

WLY
@pX
@YPV
D\]WLY BpXR FkR I
Dl]dm
VTWm
NokR
NVpTLdLL LPu DR @pX
u TQm Tu\YL[ @jRp;

(k) @YV] RuPV NVpTL[

UtLsYRtm RuPV @LWe#
L[f
NjYRtm
RYV]
@]j SPYdLL[m, NVp#
L[m UtLs[Xm.

(a) NjRlTP YiV Te ARVj

RLV (dividend) oQVm NnRp;

15

(3) Dh (1) Utm (2) Bp lPlThs[

@]j
@LWeL[m
@Y#
V] DtTjV[o LmTu Nop @Y
hPjp oU]m \Yt NjRXm.

(2) Dh (1) Bp lPlThs[YLd

kRLm Fu, DtTjV[o LmT
RuPV BVd]Pk rdLiPYt\
hL DU Lis[.

[dLm : NkRLeL[ @LtYRtLL Be

@dLlTYRY, @YVL DYdLlTPR
BVd]o @pX I BVd]oLu ,
@Y]p NVpTjRlTPd V FkR
@LWeL[m NjR V.

(a) Dh (1) Bp lPlThs[lT,

lhP BVd]o \L[ V
NVpThu [YL Tt\ FkRY
XTjtm CP] RL;
(b) Dh (1) Bp lPlThs[T
lhP BVd]o \L[ V
NVpTh]p DtTjV[o LmTd
GtThP BZl @pX Tlt CP]
RL;
(3) BkRl
u
r
GtTjRlThP
TlPU (liability), I BVd]o
BkR NhPju r @pX SP\p
Bdm Y NhPju r GtTjRlThP
TlPUdm RXL NVpTm. Ut\
TlPUV FkR Rjm \dL
/ Ut\.

581S

Td
hPjp
TYojR]
NnVlTP YiV YWeLs

(1) DtTjV[o
LmTu
BVd]oLs
@Y rLm @LWeL[ LmTu
NoTLf NVpTjRXm. Um, BYt\ R]
Dl]oLu YPkW Td hPjp
oU]m \YtV u UhU NVpTjR
m. @YVY],
(a) YW # NX hPjR (budget)
@eLjRp Utm LmTu YPkW
LQd TY (Annual Accounts)
@eLj UtLsRp;
(b) YdLVRW
@eLjRp;

EdLj

581U

(1) BVd]o @Y RuPV NVpTL[

\mTP SP\lTjYRt DRYRtLL,
Ru TjRU]RL Lm FidLp
NVtdL[
DYdLXm.
A]p
@YV] RuPV @LWeL[V
@pX RXU NVXLu @LWe#
L[V FkR NVtdm YZeLdP.
(2) Dh (1) Bu r DYdLlThP I NVt,
@Yu @eLWjPu TjRU]RLd
Lm FidLp NVttL]
Dl]oL[ @Zl j Nojd
Ls[Xm. Um, 581W Bu r
VU]m NnVlThP RXU NVXLV
@pX DtTjV[o LmTu BVd]W,
BjRLV NVtp Dl]WL BdL
Yim.
(3) IqY NVtm, lhP LXjt
@Yu LiLl, YLhRp Utm
LhlThu r @Yu YSPjRPu
NVpTm.

RLV

(c) EdLl TeL[ VjRp;

(d) YWVdLlThP UthP @jRp
Utm
YdLVRW
RLV
VlT j oUjRp;
(e) FkRY BVd]dm @Y]p
YZeLlTm LPRLdL] TkR]#
Ls Utm YWmL[ lRp;
(f)

581T

BVd]o NVt

Dl]oL[p
@eLdLlTP
YiVYVL NVp\ Lp
lPlThdm TYojR]L[
@eLjRp.
BVd]oLu TlPU

(1) BkRf
NhPju
\Ls
@pX
SP\-dm FkRY NhPju
\Ls @pX NVp\ Ld
WiTP]
oU]jR
BVd]oLs
JhhP @pX GRY I \p
@eLjR BkRp, @R]p DtTjV[o
LmTd GtThP BZl @pX TlT
\lT NdLhm Tl @]j
BVd]oL[m RVLm, hPLm
Nm.

(4) NVtu Dl]oLd YZeLlTP

YiV LhPQm Utm TLs @Y]p
oQdLlTm.
(5) NVtu IqY hP @dLm
@Ru @jR hPjp @Yu uTL
YdLlTm.
16

581V

@Yu hPeLm, \kRThN

SToLu TeLtm

\Ls Utm LhlTLs

@Y]p oQdLlTm.

(4) @Y]p
oUdLlTm
@[
TmTX] oYL @LWeLs RXU
NVXLd @dLlTm.

(1) @Yu hPm, \kRThNm u

UReLd
I
\m,
IqY
YPjm Su \Ld \VUm
SPjRlTP Yim.

(5) Dh (4) Bu T RuUd Tl

Fu, RXU NVXL RuPV
@LWeL[d Li rLm NVp#
TL[ UtLs[Xm. @YVY],

(2) BVd]o @Yu IqY hPjtL]

@lm
Fj
Yp
RtNUVm
BkVs[
@]j
BVd]o#
Ldm LdLlTm Utm @]j
BVd]oLdm @YoLPV BkV
LYd @l YdLlTm.

(a) DtTjV[o
LmTu
@u\P YLWeL[ oYlT DhTP
@]j
oYLd
LPUL[
\YtRp;

(3) RXU NVXL UtNpXlThP hP

@lT @Y hPjt \kRThNm
G ShLd u]o @dL Yim.
@lT @Yo @l LdLj RYm ThNjp
AWm Tn YWX] @TWRjPu
RidLlTYo.
Um, RYlTm
ThNjp \Y] LX BPYp
@l Nn, @Y hPjR SPjRXm.
@RtL] LWQeL[ @YV] Fj
Yp T Nn YdL Yim.

(b) Yed LQdL[ LVRp, @pX

@Yu TY] @pX \l
@Uu Tp Yed LQdL[
LVYRt R]d TXL Y\
STW VjRp;
(c) DtTjV[o LmTu TQm Utm
BRW DPULddL] TLl
YNL[ GtTjRp;
(d) LmTdLL
@pX
LmTu
Nop @Y]p @eLdLlThP
AYQeLp LVlTRp;

(4) @Yd hPm SPjYRt, BVd]oLu

UjR FidLp up I T]o
BdL Yim. \kRThNm u TWY
RY.

(e) LQdl
TWUjRp;

(5) NVp\ Lp lPlThPXu,

@Zl j VdLlThP BVd]oLs
DhTP @]j BVd]oLdm @Yd
hPjp LXk LsYRtL] LhPQm
Utm BRWl TL[ Td hPjp
Dl]oL[p oUdLlThPT YZeL
Yim.
581W

Vm

TYL[

\VL

YPkW LQdl TY RVj

@R RdL NnV YjRp;
RdL
NnVlThP
LQd
T AYQeL[ @Y Utm
Dl]oLu Td hPjp u
YjRp;

RXU NVXL Utm @YW

NVpTLs

(f)

(1) @]j DtTjV[o LmTm I

SW RXU NVXL BdL Yim.
BkRl TRV Y FlT YiU]m
@ZdLXm.
Dl]o
@pXR
BRW
SToL-k BYW @Y VU]m Nnm.

DtTjV[o LmTu NVpTLs

Utm SP\Ls jR YWeL[
Dl]oLd
lhP
LX
BPYp @YoLs RLYdLL
@dL Yim;

(g) @Y]p BYd @dLlThs[

@LWeLd GtT TPeLd
Gt\ STW VU]m NnRp;

(2) RXU @L FuTYo TRu LWQUL

@Yu BVd]WL BlTo.
BjRLV
BVd]o Zt \p Jn T\ UhPo.

(h) LmTdL] dLsLs, SdLeLs,

DjLs, hPeLs Utm LsLL[
DYdYRt @Yd DRRp;

(3) NVp\
Lp
Y
YLp
lPlThPXu, RXU NVXLdL]
RLs, @TYm Utm @kR TRdL]

(i)

17

TkWdLlThP Utm SP\s[

NVpTLs NokR NhP\ Utm

Dh (1) Bu s[ \Ld
DPuTP I DtTjV[o LmT RY]p,
@kR LmTm, @kRj RYPu RPoPV
@YXoLm RidLlTYo. RY RPm
IqY Sm, S[ud . 500/# DPu
V RiP] YZeLlTm.

Ie \ YLWeLs j
@Yd @W YZeRp. Um,
@Rt RYV] FpX SPYdL
L[m UtLsRp.
(j)

LmTu YZdLU] @YpLd

@YVU] @LWjRl TVuTjRp.

BkR Dhu r I STu t\jtLL

@Yd FWL FdLlTm SPYdL
L-k Ru] RtLj LsYRtLL
@kR STo, Dh (1) Bu s[ \
Ld DPuTh SPlTRtLL FdLlThP
VtL[ dLXm @pX SW
NVX[W
VlTRtL]
LmTu
XU @Ru Rd @lTtThP
FuTRm dLXm.

(k) @Y]p YNlTjRlThP (delegated)

NVpTL[ UtLsRp Utm
@LWeL[ DTVjRp.
(6) RXU NVXL DtTjV[o LmTu
YLWeL[
@Yu
TY]
LiLl, YLhRp Utm LhlThu
r oYLm NnYo. DtTjV[o LmTu
\V] NVpThtL] Tl RXU
NVXLVf Nm.
581X

581Y

DtTjV[o LmTu NVX[o

\Yi YWm (Quorum)

NVp\ Ls Rp FidLX]
Dl]oLs @YVUu ]Xu, I
Td hPjt UjR Dl]oLp Sup
I T Dl]oLs BkRp TU].

(1) RPok u YPeLd Hk Ldm

@LU] NWN YPkW tT] @[Y
LiP @]j DtTjV[o LmTm
I SW NVX[Wd LidL
Yim.

581Z

Jhm DULs

581D, DhLs (1) Utm (3) Bp

Ut\T YL NnVlThPXu, @]j
Dl]dm I Jh Di. JhLs NUUL
Bdm ThNjp,
RXU Rem RXYo
@pX FkR I STdm B / Jh
Bm DU Di. A]p RXYo RoR-p
@Yd B / Jh PV.

(2) LmTLs NhPm, 1980 (56/1980) Bu r

DYdLlThP BkV LmT NVX[oLs
@Ulp (Institute of Company Secretaries
of India) Dl]WLR FkRY STm
SW NVX[WL VU]m NnVlTPd P.

18

@jVVm # 4
Td hPeLs
581ZA

i.
DtTjV[o
YLWeLu X;

YPkW Td hPeLs

(1) IqY DtTjV[o LmTm, BRW

hPeLd UXL IqY YPm I
Td hPjR @Ru YPkW Td
hPUL SPjR Yim. @kR hPju
@Zl @lp BR YPkW Td
hPULd lP Yim.

LmTu

ii.
Id dLL TkWdLlTm
RL;
iii. Te XR]jtL] YWVdLl
ThP UtPL NjR YiV RL;
iv.
YdLVRW EdLjRLVL
VdL TkWdLlThP RL;

BWi YPkW Td hPeLdPV

15 UReLd Up BPY BdLd
P.

v.
Bl X AYQm @PeV
YPkWd
LQdp
lhs[
Rdm, YPkW Td hPjtm
BPV DtTjV[o LmT Utm
@Ru
QX
LmTu
XV TdmT GRm
dV Ut\eL[, NVtTlT
GtThkRp;

Fm, TY[o \ld LWQeLdLL

GRY I YPkW Td hPjR
(Rp YPkW Td hPjRj RW)
SPjYRtL] LXYWp u UReLs
YW Rp @YLNm @UdLXm.
(2) I DtTjV[o LmT, @Ru DYdLj
R-k 90 ShLds @Ru Rp
YPkW Td hPjR SPjR Yim.

vi. At\p
Nl,
tfZp
TLl, @kV NXY NokR
NX]eLs @pX YWLs Tu\
YtPu
RPoPV
dV
`VeLs;

(3) Dl]oLs
DtTjV[o
LmTu
NVp\ L[ GtdLi, Rp
YPkW Td hPjp @YdL]
BVd]oL[ VlToLs.

vii. @Y]p
YiV @pX
BRW YWeLs;

(4) YPkW Td hPjtL] @lPu

rLm
AYQeLm
BQdLlTP
Yim. @YVY],

lPlTP
lPlTPdV

(e) LQdj
RdLV[oLs
VU]jtL] oU]ju YW;
(f)

(a) YPkW Td hP Lrf Wp;

(b) BRt kV YPkW Td hPm
@pX \l Td hPju hP
SPYdL @dL (minutes);
(c) BVd]oLdL]
RoRp
GRY
BkRp, @RtL] SToLu TVoLs
Utm IqY STdL] RLs
@PeV AYQm;

Td hPjp AWVlTP
YiV, @Ul NN]m Utm
NVp\ Lp jRm NnYRtL]
oU]ju YW. BRPu @Yu
TkWLm BQdLlTP Yim.

(5) FkRY Td hPjm Jhm

DUPV up I Te Dl]o#
L[p \lT LVlTPlTh, YdL
YiV `VeL[L Fj Yp
@dLlTm LdLu @lTPp
BVd]oLs @Y, NhPl 169#186Bp
Ds[ \LuT \l Td
hPjt hP @Zl dL Yim.

(d) DtTjV[o LmT Utm @Ru

QX LmT GRY BkRp
@Ru RdL NnVlThP Bl X
G (Balance-sheet), XT Utm SxP
LQd TLPu rLm YWeLs
@PeV BVd]o @Yu @dL:

(6) @]j YPkW Td hPm T

\ @pXR ShLp, VTW SWjp
19

(10) YPkW Td hPm SPk kR

R-k 60 ShLds, BVd]u
@dLPu V YPkW Td hPju
hP SPYdL, RdL NnVlThP Bl
X AYQm Utm XT SxP LQd
T, Ai YWj RdLp AVYt\j
RdLp NnV YiV LhPQjPu Noj
(NhPju r lPlThPlT) TY[Pm
RdLp NnV Yim.

SPjRlTP Yim. Um, BkR hPjR

DtTjV[o LmTu T @YXLjp
@pX T @YXLm @Uks[ SLWm,
USLWh @pX WUjp Ds[ BPjp
SPjR Yim.
(7) DtTjV[o LmTu Td hPjR
\kRThNm 14 ShLd u Fj
Yp @l Ljd hP Yim.
(8) R, SWm Utm hPm SPjRlTm
BPm
AVY
@PeV
Td
hPjtL] @lT LmTu FpX
Dl]oLs Utm LQdj RdLV[d
@lT Yim.

(11) I
Y[
DtTjV[o
LmT#
V] DtTjV[o Y]eL[p DYdLl#
ThkRp,
@jRLV
DtTjV[o
Y]eLu WVL Ro Tt\ @Ru
RXYW @pX RXU NVXLV,
Td hPjp LXk Ls[Xm. Fm,
581Q, Dh (1) Bu Ls (d) - (f) Bp
lPlThs[lT LPU RYkRp,
@kR DtTjV[o Y]m Td hPjp
TeLtL V.

(9) DtTjV[o
LmTu
NVp\
Lp Rp FidL @YVm
Fu
lPlThPXu,
YPkW
Td
hPjR
SPjR
UjR
Dl]oLu FidLp Sup I
T Dl]oL[ hPm SPjR TU]
\kRThN FidL Am.

20

@jVVm # 5
Te XR]m Utm Dl]oLu DULs
581ZB Te XR]m
(1) DtTjV[o
LmTu
XR]m
NRWQ
TeL[
LidL Yim.

(3) DtTjV[o LmTp Dl]WL BQkR

IqY STm u UReLds
LmTs[ Ru TeLd Ru B\lt
u DUV[WL I STW NVp\
Lp
lPlThs[lT
VdL
Yim.

Te
Uhm

(2) I DtTjV[o LmTs[ I

Dl]o Yjdm TeLs U]
YW @kR LmTu YdLVRWd
TjRU]RL BdL Yim.

(4) lhP
Dl]u
B\lt
u
LmTs[
@YPV
TeLd
@YWp
VdLlThP
STo

DUPVYW Yo. @YV], B\kR

Dl]u Ts[ TeL[ @YPV
VU]RWu TVd Ut\m Nnm.

581ZC \l TVhP[o DULs

(1) NVp\u dL Dl]oL[L Ds[
DtTjV[oLd, NVp\ Lp @
Tt lhkRp \l DULs Di.
@jRLV \l DULd TjRU]
\VYQeL[ BYoLd DtTjV[o
LmT YZem.

I Y[, lhP @kR VU]#

RWo DtTjV[WL BpXR ThNjp,
BVd]o @Y @kR TeL[ @RtV
\l DULs GRY BkRp @RPu
Noj LmTPm NU UltL @pX
@Y]p oQdLlTm UltL
NWQPVf NnV DjRWm.

(2) Dh (1) Bu r, DtTjV[o LmTVp

YZeLlTm \VYQm, @Yu @U
Tt\ u @kR DtTjV[o LmTs[
FkR I NVp\u dL Dl]dm
Ut\m NnVlTPXm.

(5) I
DtTjV[o
LmTu
@Y
rLiPYtp l @PkkRp;

[dLm: BkR Tu DTVLjtLL,

\l
DU
FuTRu
@ojRm
NVp\u
dL
Dl]o,
Rp
[ThL[ @lTRtL] DU
@pX @Y]p lhP Dl]d
@dLlThP @YPV [Ts NokR
FkRY DUVm dm.

(a) RpX DtTjV[WL

jV Dl]o;

BlTR

(b) NVp\ Lp lPlThs[

T, Ru Dl]o XdL] RL[
RdL Yjd Ls[j RYm FkRY
STWm,
@YV]
@YPV
TeL[m, \l DULs GRm
BkRp @Rm Noj NU UltL
@pX @Y]p oQdLlTm
UltL NWQPVf NnV DjRW
m.

581ZD TeLu DU Ut\j RuU Utm

@Ru [l TV]] DULs
(1) Dh (2) # (4) Bp lPlThs[
\L[ Roj Y FkR YLm
DtTjV[o LmTu Dl]PV
TeL[ DU Ut\m NnVd P.

Fm, lhP STd Fj Yp @l

@l, @YPV RWl YRjRm LhPkR
u]W BqRUL TeL[ NWQPVf NnV
@YV] DjRWm.

(2) DtTjV[o
LmTu
Dl]o,
@Yu uhV @Uu Tp
RuPV TeL[ UVLY @pX
I TVV, \l DULs GRm
BkRp @Rm Noj NVp\u dL
Dl]d NU Ult (par value) Ut\m
NnVXm.

21

@jVVm # 6
, LQdl T Utm RdL
581ZE

581ZG BkR
Tu
r
LQdj
RdLV[u (Auditor) LPULs

LQdl T jRLeLs

(1) IqY DtTjV[o LmTm @Ru

T @YXLjp rLm YWeLs
@PeV LQdl T jRLeL[l TWUdL
Yim.

227 Bp lPlThs[ \Ld

kRLm Fu, LQdj RdLV[o,
DtTjV[o LmTPu RPoPV rLm
Rp YWeL[ jm @dL @dL
Yim, @YVY],

(a) DtTjV[o LmT]p T\lThP

Utm NXPlThP UjRj RL
Utm FkRRU] NVpTLdLL
lhP RL T\lThP @pX
NXPlThP Fu\ YWeLs;

(a) NjRlTP YiV LPu RLLs

Utm YWeLs @pX UNU]
LPuLs (bad debts) GRm BkRp
@R jm;

(b) DtTjV[o LmT]p UtLs[l

ThP @]j RU] tT]Ls
Utm NWdLu LsRp;

(b) Bll TQm Utm Llj RLLu

N Tol;

(c) DtTjV[o LmT]p @pX

LmTu NoTL \Yt\lThP
Tl GtTjm \VYQeLs;

(c) NjlLs Utm TlLs NokR

YWeLs;
(d) BkR Tu \Ld U\]#
RL Ru\dV @]j RU]
TYojR]Ls;

(d) DtTjV[o LmTu Njl#

Lm, TlPULm;
(e) I Y[ DtTjV[o LmT DtTj,
TdYlTjRp
Utm
RVlp
ClThkRp, ThLu TVuT
@pX - @pX BRW ThLdL]
NXLs jR YWeLs.

(e) BVd]oLd DtTjV[o LmT#

]p YZeLlThs[ LPuLs;
(f)

(g) @YVU]RL LQdj RdLV[o

Lm BRW YLWeLs.

(2) U]YW 211 Bp lPlThs[

\Ld
DhTh
DtTjV[o
LmTu Bl X AYQm Utm XT
SxP LQdl TY RVdL Yim.
581ZF

DtTjV[o LmT]p YZeLlThP

SuLPLs Utm NkRdLs;

581ZH DtTjV[o LmTVp YZeLlThP

SuLPLs Utm NkRdLs

@Lj RdL (Internal Audit)

I DtTjV[o LmT, \l oU]ju Xm

FkRY @UltL @pX RSTdL
rLm SdLeLdLL SuLPV @pX
NkR RLV YZeLXm.

@]j DtTjV[o LmTm RuPV

LQd
TL[
NVp\
Lp
lPlThs[ \lTm, LX YWmtsm
@Lj RdL NnV Yim.

(a) DtTjV[o
Dl]oLs
(@)
DtTjV[o (@) T UdLu
NL
Utm
T[RW
SX]
UmTjYRtLL; @pX

BjRLV @Lj RdLV Buvh AKl

NoPh @dL[uPuv NhPm (Institute of
Chartered Accountant Act, 1949 (38 of 1949))
(2), Dh (1) Bu s[ (b) Bp
YWVdLlThs[T,
ThPVd
LQdLWd
Li SPjR Yim.

(b) TWvTW
DR
UmTjYRtLL

LsLL[

Um, I Vip YZeLlTm

lhP SuLP Utm NkR
RLdL]
IhUjR
TQju
22

(2) NVp\ Lp lPlThs[lT

TWUdLlTm
Id
Ld
NjYRt lhP Vip TU]
YN BpXU-kRp, Dl]oLs
@kRj RLV LmTu @kR YP
VTWjp ReLu YdLVRWu
@[t GtT TokRdL Yim.

@[ DtTjV[o LmTu kRV

Vip Tt\ UjR LW XTjp
3%d @LUL BdL P.
Um
FkRY
DtTjV[o
LmTm FkR I @WVp LhdL
@pX @WVp SdLeLdLL FkR
I STdL FkRR TeLl @pX
NkRj RLVV @pX AhLs
XU] @pX Ts X]
YNL[V NnVd P.
581ZI T Utm BRW (Reserve) Ls
(1) NVp\ Lp lPlThs[lT
TWUdLlTm Id Uhu
@]j DtTjV[o LmTm RXL
IqY Vim I Id Vm
TWUdL Yim.

581ZJ

EdLl TeLs VLm

FkR
DtTjV[o
LmTm,
@Yu
TkWdhTh, Td hPjp oU]m
\Yt, EdLl TeL[ VdLXm.
581ZI Bp lPlThs[ T
-k lhP RLV XR]Ud
@R EdLlTeL[L VdLXm. BjRLV
EdLlTeL[
Vdm
RVu,
Dl]oLs
YjdLdV
TeLu
@[t GtT VdL Yim.

23

@jVVm # 7
Dl]oLdL] LPRLs Utm RLs
581ZK Dl]oLdL] LPu Utm BRW
DRLs
@YV] NVp\ Lp LdLlThs[
\Ld DhTh, DtTjV[o LmTu
Dl]oLd rLm YLp DRL[
YZeLXm. @YVY],
(a) FkRY Dl]dm LmTu
VTWjPu NmTkRlThP YLWe#
LdLL A UReLd LR
LXYWV\Pu V LPR;
(b) FkRY
Dl]dm,
mTf
NjYRt RYV] TLl
DjWYRjt FW] LPRLs
Utm u TQm; BjRLV LPu @pX
uTQjR Tt\ Dl]o @R Tt\
R-k u UReLd u,
G YPeLds mTj NjP
Yim;
Fm, BjRLV LPu @pX u
TQjR
BVd]dL
@pX
@YPV
D\]dL
LdL
YikRp,
TdhPjp
Dl]oLu @eLWjRl Tt\
u]W YZeL m.
581ZL BRW LmTLp R NnRp,
QX @UlL[ DYdRp
Tu\Y
(1) FkRY
DtTjV[o
LmTm
@Ru T Id V @LThN XT
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@pX h\ @pX ThVp Ye#
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@eLdLlThP
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RLs Utm Dl TjWeLs
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(2) FkRY DtTjV[o LmTm @Ru
SdLeL[ UmTjYRtLL Y\
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@Ru SdLeL[ UmTjYRtLL, \lj
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IuQkR @pX BRW hPiU

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@pX BRW GtTL[ UtLs[Xm.
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@pXR \ LmTp R]LY, R]
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(3) Bp Ds[lT, @Ru NjRlThP XR]
RL Utm BRW BlLu IhUjR
RLp 30%jtm LR RLV
XR]j RLVL BkRd LmTp
NjRp Tu\ YLp R NnVXm.
DtTjV[o LmTV], @Ru T d
hPjp \lj oU]m \Yt Utm
UjV @Wu u hV @eLWjR Tt
BkR Tp lhs[ RLV P
RX] RLVm R NnVXm.
(5) DtTjV[o LmTu SdLeLPu
IjTLdV
YLp
@Um
@]j RU] RL[m LmT
UtLs[Xm.
(6) Dh (3) Utm (4) Bp lPlThs[
LmTu
FkRY
RhPm,
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oU]m
Xm
Dl]oLu
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(7) IqY DtTjV[o LmTm ReLs
Nns[ RLu YWeLs @PeV I
TYhP TWUdL Yim. @p, FkRkR
LmT-k TeLs YeLlThs[R
@kR LmTLu TVo, TeLu Ul
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GRm TeLs tT] NnVlThkRp
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Bp
lPlThs[
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24

@jVVm # 8
@TWReLs
581ZM

\ \pLdL] @TWReLs

Aiu UjR tT]V[p 5%jt

NUU] @TWRm dLlTm.

(1) BkR Tu r T NnVlThP

I DtTjV[o LmTV Roj
DtTjV[o LmT -Ph Fu\
YojRLs @PeV FkRY TVu r
FkRY STo VTWm UtLiPm,
lhP
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RiP]d DVYWYo. @kRl TVW
TVuTj @Yo VTWm NnR ShLd
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(3) DtTjV[o LmTu BVd]W @pX

@LV,
(a) Ru Tl-dm LQd Tl
jRLeLs Utm BRW AYQeLs
@pX DPUV Ru BVd]WL
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@pX @LV I Dl]dL
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25

@jVVm # 9
IeQRp, BQl @pX Rp (l)
(Amalgamation, Merger or Division)
581ZN V
DtTjV[o
LmTL[
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u]o,
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oU]ju
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V
Fj
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@]j
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Utm
LPhP[oLd @lT Yim. BYoLs
BkRj oU]jt IlRp @dLXm.

(1) I DtTjV[o LmT @Ru Td

hPjp oU]m \Yt
(a) DU Ut\jt IlRp Rdm
DtTjV[o
LmTd
@Ru
DPULs
Utm
TlL[
UVLY @pX TVLY
DU Ut\m NnV oUdLXm.
581B Bp lPlThs[ FkRY
SdLjtLLm BRf NnVXm.

(5) NVp\ Ls Utm \ IlTkReLp

lPlThs[Yt\ UXem YLp
lhP oU]jR Il Ls[R
FkRY Dl]o @pX LPhP[m,
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I UR LXjt rLm SPYdLL[
UtLs[ Ynl @dLlTm.

(b) Ru] BWi @pX @Rt @LU]

DtTjV[o
LmTVL
j
Lsm.

(a) FkR Dl]m @Yu IlRPu

RuPV
TeL[
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dL Y\ STd DU Ut\m
NnYu Xm LmTu Dl]o
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LmTLs @Ytu Dl]oLP]]
T @pX \l hPjp oU]m \#
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@pX

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Yl @pX LPu @pX u
TQm Tu\ FRm mTl Ttd
Ls[Xm.

(b) I DtTjV[o LmTV (B

Rp
BQm
LmT
Fu
lPlTm) Y\ DtTjV[o
LmTPu BQdLj oUdLXm.
(B Rp BQl LmT Fu
lPlTm).

(6) Dh (5) Bp Ds[T LdLlThP

Ynl]
lhP
LXYWV\p
FkRY Dl]W @pX LPhP[W
TVuTjRhPp @YoLs BkR oU]jR
Ild LiPRL LRlTm.
(7) BkR u r DtTjV[o LmTVp
\Yt\lTm FkRY oU]m, r
Ds[Ytp F u SPd\R @lT
SP\d Ym.

(3) BkRl u r DtTjV[o LmT#

]p @Ru Td hPjp \Yt\l
Tm @]jj oU]eLm @Ru UjR
Dl]oLp TmTX]YoL[p, @RY
@kR hPjp LXk Lsm JhU
DPV up BWi Te Dl]oLu
JhL[p oUdLlTm.

oU]m \Yt I URm

@]j
Dl]oLs
LPhP[oLu IlRp

Utm

(8) BkRl p lPlTm oU]jp r

LiTY YZeLlThdL Yim :

@jRLV oU]jp, DPULs Utm

TlLs DU Ut\m, @pX Rp,
IeQRp @pX BQl Tu\#
Ytp FR j oUdLlThPR @kR
YWeLs @Pe BdL Yim.

(a) YeLXjp LmTu YLWeL[

SPjYRtL] Ie\;
26

(b) DtTjV[o
LmTu
GRm
Dl]u TeLs @pX YhV
Y Dl]oLs @pX DtTjV[o
LmT YeYRtLL;

TeRp @pX
LsRp;
(i)

DtTjV[o LmT]p @pX

LmTd FWL UtLs[lTh
Yp
Ds[
FkRR
NhP
SPYdLVm BQ LmTu
Xm @pX BQ LmTd FWL
RPok UtLsRp;

(j)

DtTjV[o LmTV YRtL]

LXl
SPYdLLs
Fu
LXj Rp;

(c) DtTjV[o LmTu TeL[

Y\ DtTjV[o LmT Xd
YeYRu [YL GtTm Te
XR] \;
(d) TmTuUV] TeRWoLu Ljp
rXd
GtT
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FjdLs[lTm
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LmTdm
@Ru
BVd]oLs,
NVX[oLs Utm UX[oLdm
BPV NnVlThP IlTkRjR dL,
Ij YdL @pX UtVUdL;

(k) Utd LjdLs DPV Dl]oLs

Utm LPhP[oLdLL GtTjRlTP
YiV \Ls;
(l)

(e) DtTjV[o LmTdm (d) Bp

lPlTPR FkRY STdm
BPX] IlTkRjR jRp, Ij
YjRp @pX UtVUjRp.

DtTjV[o LmTVp NjRlTP

YiV YLs GRm BkRp, @
j;

(m) Rp, IeQRp @pX BQRX

UVLm, \mTPm NnYR
DlTjYRt
@YVU]RL
Bdm RtNVX], RX] Utm
Q YLWeLs.

lhP RWl]d uh @l
NnVUp FkRY IlTkRjRm
dLY, Ij YdLY @pX
UtVUdLY V.

(9) BkR u r DtTjV[o LmTVp

oU]m
\Yt\lTh
SP\d
Yk hPp, @kR oU]U DU
Ut\m TTYu Tp DPULs Utm
TlL[ UtYRt TU] DU
Ut Nu\m.

Um lhP RWl]u IlRX

Tt\Xu
BjRLV
IlTkRjR
UtVUdL V.
(f)

RuPVRdd

oU]m \Ytm Rd u
URjts
DtTjV[o
LmT
NnR @pX DtTjV[o LmTd
FWL NnVlThP FkR I Ut\m,
NWdLs IlTPl, TQm LjRp,
Nj NmTkRU] `VeL[ \#
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RSTW,
RSTd
FWLY
NnkRp @ @Yu Sl
X LWQUL UNV] uU
Fu LRlTUV]p @R] Id
YdLXm.

(10) Dh (5) Bp Ds[TV] LXYWds

Dl]o @pX LPhP[oLs ReLs
@kR Xp dL mTpX Fu
R] lUV TVuTjV u,
DtTjV[o LmT UV] hPjt
GtT NnVXm
BYoLu @]j
LdLL[m oj NnVXm.
(11) Dh (9) Bp lPlThs[ \#
LuT, I DtTjV[o LmTu
UjR DPULs Utm TlLs
Y\ DtTjV[o LmTd DU
Ut\m NnVlThPp @pX Dh (2)
Bu r Ds[lT LmTLs BQ
GtThkRp Rp lPlThP LmT
@pX BQm LmTu T Wj
NnVlThPRLm, hPiU @UlTL
BpXRT LXdLlThPRLm LRlTm.

(g) DtTjV[o LmTu DjWYRm,

Nj @pX TlL[ UVL
@pX TVL BQl LmTd
(Merged company) DU Ut\m
NnRp;
(h) BQm LmTu TeLs, LPh
TjWeLs, LlLs @pX YhLs
Tu\ \Yt\ BQl LmT

(12) Dh (2) Bp Ds[ \Ld DhTh

BWi @pX @Rt @LU] DtTjV[o
27

IuQRp, BQl @pX t u,

lhP LmT]p @pX LmTd
FW]
NhP
SPYdLLs
GRm
RPWlTh @pX RPeLlThkRp,
@Rd lhP V LmT @pX BQ
LmT RPWXm @pX RPeLXm.

LmTLs IuQdLlTh I V
DtTjV[o LmTVL DYdLlTh, BkR
DtTjV[o LmT \lT TY[Wp
T NnVlThkRp, BkR Tt
u, IuQkR LmTLs IqYuu
RlThP Tm Wj NnVlTm. Um
BY hPiU @UlTL BpXRT
LXdLlTm.

(15) DhLs (11) # (14) Bu r Ds[T,

LXdLlThPRLd
LRlTm
@]j
DtTjV[o
LmTu
TVoL[m
TY[o TYh-k d Yo.

(13) Dh (1) (b) Bp Ds[ \#

Ld DhTh, I DtTjV[o LmT
BWi @pX @Rt UtThP DtTjV[o
LmTL[Ll dLlThPp, Dh (8) Bu
r Ds[ \LuT, V LmTLs
T NnVlTm.

(16) DPULs DU Ut\m, , IuQ

@pX BQl Tu\Yt]p TdLlThP
FkRY Dl]o @pX LPhP[o
@pX TV[m, oU]m \Yt\l
ThP lT ShLds DVo Uu\jp
Up \ NnVXm.

Um, V LmTLu Ttl u

BRt kRV DtTjV[o LmTu
T Wj NnVlTh, @kRd LmT
LXdLlThPRLm, hPiU @UlTL
BpXRT LRlTm.

(17) DVo Uu\m, lhP STd TU]

YnlTjRu, TjRULd Lm olT
@dLXm.

(14) UtLm DhLu r UtLs[lThP

LmTLu IuQ, BQl @pX
FkR YLm BRt uTL Ds[
DULs @pX LPUL[ TdL.

(18) Dh (16) Bu r Up\ NnVl

ThPp DtTjV[o LmTu DPULs
DU Ut\m, , IuQRp @pX
BQl Tu\Y DVo Uu\ju
olt DhThRu UtLs[lTm.

28

@jVVm # 10
RLWLdj o LRp
581ZO

RLWLs

(1) DtTjV[o
LmTu
DYdLm,
UXiU / oYLm @pX VTWm NokR
RLWLs rLm YLp FkRp,
(a) Dl]oLs, u]s Dl]oLs
@pX B\khP Dl]oLu
VU]RWoLs Fu Lm SToLds
GtTm RLWLs; @pX

@pX DPuT Xm oj YdL Fj

Yp IlRp @jRRL LV BjRLV
RLW oj YdLlTm.
[dLm : BkRl u DTVLjtLL, I
RLW FuT rLiTYL[ Ds[Pdm.
(a) NjRlTP YiV LPu Td @pX
BRW RLdL] LdL;

(b) Dl]o, u]s Dl]o @pX

Dl]o Fu LTYo Utm B\k
T] Dl]u VU]RWoLs Fu
Lm SToLdm DtTjV[o LmT,
@Ru kRV @pX BlTRV
@Y BVd]oLs, TlT[oLs
@pX LXlT[dm (liquidator)
BPVV] RLWLs; @pX

(b) IldLs[lThP
@pX
TPR
LPuL[, RuU LP] NjRj
RYm ThNjp DtTjV[o LmT
DjWYRj RLV @pX RuU
LP] NjR YiV \ RLV
DjWYPk hLXm. BR]p
DjWYdm RuU LP]dm
Fm RLW,

(c) DtTjV[o
LmT
@pX
@Ru
@Ydm,
FkRY
BVd]o, TlT[o @pX u]s
BVd]o
@pX
B\khP
BVd]u
VU]RWo,
YRWo
@pX NhPl Wdm BPVV]
RLWLs.

(c) DtTjV[o LmT Ru @dL

YiV [T[ @dL RYm
I Dl]d FWL Flm
LdL;
(d) Ru @dm NWdL[ Fj
Ls[U-dm
DtTjV[o
LmTd FWL I Dl]o Flm
LdL;

BjRLV Wf]Ls BN ol \
Utm DPuTh NhPm, 1996 (26/1996) Bu r
LdLlThP BN ol @pX DPuT
Xm oj YdLlTm.
BkR NhPju
\Ls BRt Tkm. RLW GtThs[
RWl]oLs lhP RLWL[ BN ol

(2) I
RLW
DtTjV[o
LmTu
DYdLm, oYLm @pX VTWm NokRR
Fu\ Ls GRY FkRp, @R BN
\ olT[dj RVlTjR Yim.
@YPV Y BV].

29

@jVVm # 11
BRW \Ls
581ZP DtTjV[o
dRp

LmTu

TVW

(3) Dh (1) Bu r UtLs[lThP

DjRW]p
TdLlThP
DtTjV[o
LmTu FkR I Dl]m @kR DjRW
\ldLlThP 60 ShLds LmT NhP
YVjp Up\ NnVXm.

(1) I DtTjV[o LmT T Tt

I YPjts VTWjR RPeLj
RY]p
@pX
Dl]oLPu
VTW TYojR]L[ UtLsYR
j hPp @pX 581B Bp
lPlThs[
SdLeLs
FRU
DtTjV[o LmT UtLs[pX
FuTRj RkR NWQu Xm TY[o
DlTj]p @Yo @Ru TVW dLm
NnV DjRWYo. @qY NnR \
@kR LmT I d Ykm (Cease
to exist).
m

(4) Dh (3) Bu r, Up\ RdLp

NnVlThPp @kR Up\hP Nj
odm YW, DtTjV[o LmTu TVW
dLm NnYRtL] AQV SP\l#
TjR V.
581ZQ BkRl Tu \Ls
NhPeL[ UXem

BkRf NhPju r Ds[ \Ls @pX

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@pX @kRf NhPju LWQUL NVpThp
Bdm \VYQeLs AVYt\ IqYR
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Fm, UtNu]T DtTjV[o

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u, DjRNj-dm SPYdL
Tt @RtL] LWQeLh @lT
(show cause
notice)
DtTjV[o
LmTdm
@Ru
BVd]oLs
@]Ydm
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@lTo.
@qY
@j
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TY Wj NnV FkRR DjRWm
\ldL V.

581ZR RVo LmTLdL] \#

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DtTjV[o
LmTdm
TkRp

(2) lhP DtTjV[o LmT FkRR TWvTW

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Sm]p, BkRf NhPju 560 Bp
lPlThs[ \LuT, lhP
DtTjV[o LmTu TVW TYh#
-k dLm NnV Yim.

BkRl Tp lPlThs[Y RW, RVo

LmTLdL] NhPju @]j YWmLs,
LhlTLs Utm \Lm BkRl Tu
\LPu WiTLs Fm BpXR
YWp, DtTjV[o LmTLd Tkm.
BkRf NhPju r DtTjV[o LmTLs
RVo -Ph LmTVL L Tkm.

30

@jVVm # 12
DtTjV[o LmTV UXeLP h\
NeLUL mT UtRp
581ZS DtTjV[o LmTV UXeLP
h\ NeLUL mT UtRp

NWQ SPYdLLs Tu\ @]j

dV YWeL[m WUQ Yd XUL
@pX Y RULY Uu\m Tt
AWnk l @PV Yim.

(1) BRt u I UXeLP h\

NeLUL DYdLlTh BkR Tu r
T NnVlThP FkRY DtTjV[o
LmTm,

(4) Dh (3) Bu r \ldLlTm DjRW,

lhP DjRWu Nu\dLlThP SLp
TY[Pm
RdLp
NnVlThPXu
SP\d YW.

(a) Td hPjp LXk LiP

Dl]oLp, up BWi Te
Dl]oLs Jh Th oU]m
\YtV u @pX

(5) UtVT Nu\dLlThP DjRW SLp

TY[Pm RdLp NnVlThPu IqY
\m
VdLlTm
LmTu
@Ul
NN]jPu
DjRW
SLm
BQdLlTP Yim @pX @Ul
NN]m I LmTd BpXU-kRp
VdLlTm DYdL \VYQm
@pX LmTu LhPUlT [dm
AYQjPu BQdLlTP Yim.

(b) UjR LPhP[oLp Sup u

T UlT @jR LPhP[oLu
YiLd
BQe
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UXeLP
h\
NeLUL
UYRtL] iQlTl TYjR
RVj DVo Uu\jp NUoldL
Yim.

(6) Dh
(4)
Bp
Ds[lT
NnV
RY]p, lhP RY Nnm LmT
Utm LmTu @]j @LLm,
RY\L VdLlThP IqY SLdm
Tn YW @TWRjPu RidLl#
TYoLs.

(2) Dh (1) Bu r, DVo Uu\jp

iQlTm NUoldLlThPp, lhP
Dl]oLs
@pX
LPhP[oL[d
Li lhP \p hPm Iu\
SPjR DVo Uu\m YLhm.
(3) Dh (2) Bu r, lPlThs[lT,
DVo
Uu\ju
YLhR-uT
SPjRlTm hPjp, Sup u Te
UlPV LPu YZeV LPhP[oLs
@pX Dl]oLs LXk Li Jh
TYRu Xm UXeLP h\
NeLUL UYRt IldLi DVo
Uu\m IlRp @jRp BkR
@]j Dl]oLs @pX LPhP[oLs
Utm Ut\lTm LmTV Qdm.

(7) BkR u r, Uu\jPm NUoldLlTm

iQlTl TYjR RPok, lhP
iQlTjt o Lm YW Uu\m,
Ru TjRULd Lm \LuT
DtTjV[o LmTd FW] YZd
@pX SPYdLV RPYR jRXm
@pX RPjRW \ldLXm.
(8) TuUX h\ NeLUL @pX h\
NeLUL
im
UYRt
DVo
Uu\jRp
@U
Tt\
@]j
DtTjV[o LmTm,
m
@jRLV @UV Tt\ A
URjts TuUX h\ NeLUL
@pX h\ NeLUL Ru]l T
Nn LsYRtLL TuUX h\
NeLeLs NhPm, 2002 (39/2002) @pX
@kR NUVm @U--dm BRWf
NhPju r iQldL Yim.

LmT]X @pX Y STWX

Dh (1) Bu r Uu\jp NUoldLlThP
iQlTl TYjR RPok, UXeLP
h\ NeLUL im UYRtL]
DjRWY \ldm u LmTu RtL-L
XU, LmTu LQdl T NokR
LQdj RdLV[u RtTRV @dL,
LmT NokR 235 # 251 r Ys[
31

(2) Dh (1) Bu r lPlThs[

@dLV YYRt u, @Ru
YW SLX SPUu\ju IqY
@Ym hPj RPo BdmT
YdL Yim.

Um
@RtL]
@dLV
DVoUu\m, Utm LmTLs TY[o,
TuUX h\ NeLUL @pX
h\ NeLUL T Tm h\
NeLeLu TY[o AVPm RdLp
NnV Yim.

SPUu\ hPj RPo SPdmT

@dLV @jRjR, Iu @pX
BWi @pX @Rt @LU] hPj
RPoL[ LiP UjRm 30 ShLd
YdL Yim. I hPj RPu
d u @pX DP]VL @Rt
@jR RPp @pX @jRjR RPoLp
UtLiP YLp YdL Yim.

581ZT DtTjV[o LmTLd BkRf

NhPjR NVp\lTjm T
@R Ut\m NnYRtL] @LWm
(1) UjV @W @WRp @dL Nn,
lhP @dLp LdLlThs[
BkRf NhPju \Ls (BkRl Tp
lPlThPYL[ Roj Ut\Y),

SPUu\ju
BWi
@YLm
lhP @dL YPlTYR
@eLdLUp @pX BWi @YLm
@dLp X Ut\eLs NnVlTP
Yim Fu IlRp @jRp @RuTV
lhP @dL YPlTP B
@Y]p @eLdLlThP Ut\eL[
NnR u]W YPlTm.

(a) DtTjV[o
LmTLs
@pX
@Ru YL @pX tl TkR;
@pX
(b) DtTjV[o LmTLs @pX @Ru
YL @pX t @dLp
LdLlThs[ Xd @pX
RYp / Ut\jPu Tkm FuTR
RdL Yim.

32

 @UfNLm
(LmT @Yp \)
@dL
3. [dLm (Definition) : h\ NeLm
FuT I UXjp @kRf NUVm @U-p
Bdm h\ NeLeLs NokR FkR I
NhPju Zm T NnVlThP NeLjRd
dm.

Fi. SO135(E) Yh R : 5.2.2003 pLmTLs (jR) NhPm, 2002 (1/2003)

(1), Dh (2) Bu r LdLlThs[
@LWeL[l TVuTj, UjV @W lWY
6Am Ss, 2003H UtNu] NhPju \#
Ls @Ud Ym RVL oQjs[.

4. T IdL-k R NnRp
(Investment of general reserves)
:
LmTLs NhPm, 1956 Bu 581 C Bu
r DYdLlTh T NnVlThP I
DtTjV[o LmTm T Ylh-k
rdLm Y\Lp R NnVXm.
@YVY] :

(F No : 1/1/2003 CL V)
Wq Uy
BQ NVX[o

(a) UjV @pX UX @W @pX h\

NeLeLs @pX ThVp Yeu Xm
YZeLlTm @eLdLlThP DjWYReLs,
Yl Ls, @XLs (units) Utm
TjWeLp R NnVXm;

@UfNLm
(LmT @Yp \)
@dL
p-, ALv 7Am
R, 2003

(b) h\ Ye, UX h\ Ye, h\

X UmTh Ye @pX UjV h\
Yep R NnVXm; @pX
(c) BRW ThV-PlThP
NnVXm;

GSR 641 (E) - LmTLs NhPm, 1956 Bu,

642 Bu Dh (1) (a) Bu Utm
581ZL Dh (1) Bu r LdLlThs[
@LWeL[l TVuTj UjV @W rLm
L[ DYds[. @YVY].
1.

Yep

(d) BkV @\dLhP[Ls NhPm, 1882 Bu

(20) Bu r lPlThs[ DjRWYReLp
R NnVXm. @pX
(e) BRW TuUX h\ NeLm @pX h\
NeLju TeLs @pX DjRWYReLp
R NnVXm; @pX

kRXl Utm @Ud YRp

(Short title and commencement) : (1) Ls,
DtTjV[o LmTLu (Id) Ls,
2003 Fu @ZdLlTPXm.

(f) LmTLs NhPm, 1956 Bu 4(A) Bu r

lPlThs[ @WNeL Y]eLu
TeLs, DjRWYReLs @pX DPULp
R NnVXm.

2. TjRm (Applicability) : BkR Ls

LmTLs NhPm, 1956 Bu 581 C
Bu r DYdLlTh T NnVlThP
LmTd Tkm.

(F No : 1/1/2003 CL V)
Wq Uy
BQ NVX[o

33

LXfNtLs
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.

Internal audit
Authorised share capital
Approved securities
Recognised
Extraordinary general meeting
Assets movable and immovable
Properties movable and immovable

@Lj RdL
@eLdLlThP Te XR]m
@eLdLlThP LlLs
@eLdLlThP, IldLs[lThP
@NRWQ Td hPm
@Nm Utm @NV DPULs
@Nm Utm @NV NjdLs
@Ru LWQUL / @kR DiUu
@lTPp, @ LWQULY
@LW YWm
@L
@kVf NXY
@TWReLs
@Ul UT R
@Ul NN]m
@WRr
@XLs / RLs
@Y
@Zl Rp
@l, RLYp
@dL
ARW @pX YdL ARW
AQVm, @LWm
AXN] NYLs
At\p Nl
BN ol
BN \ olT[o
BN ol \ Utm DPuTh
NhPm, 1996
BPdLX
BRt u BkRYo
BkV LmT NVX[oLs @Ul
BkV @\dLhP[Ls NhPm, 1882
BVd]o @Y
BVd]o NVt, BVd]o
Bl X G
Ch
DPuTdLLs, YWU IlTkRm
DjRWYRm
DjRphTm

Ipso-facto
Jurisdiction
Officer
Foreign exchange
Penalty
Transformation date
Memorandum of Association
Official Gazette
Units
Board
Co-option
Notice
Notification
Patronage
Authority
Consultancy services
Energy conservation
Arbitration
Arbitrator
Arbitration and Conciliation Act, 1996
Premature termination
Predecessors
Institute of Company Secretaries of India
Indian Trusts Act, 1882
Board of Directors
Committee of Directors
Balance sheet
Indemnity
Covenants
Undertaking
Biotechnology
34

39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
72.
73.
74.
75.
76.
77.
78.
79.
80.

Rights
Transfer
Transferee
Transferor
Incorporation
Bonds
Declaration (to declare)
Member
Producer
Producer company
Producer institution
Secretary of producer company
Division of producer company
Bonus shares
Adjourn
Reserve fund
Contracts
Amalgamation
Voting rights
Loan
Credits, Debts
Creditor
Debenture
Debenture stock
Restricted
Auditor
Book of account
Accountant
Computerisation
Company law board
Department of company affairs
Winding up of a company
Dissolution / Liquidation
Forestry
Insurance
Show cause notice
Animal husbandry
Liquidator
Cottage industry
Prejudice
Company

DULs
DU Ut\m
DU Ut\m TTYo
DU Ut\m NnTYo
DYdL \, hYdLm
Dl TjWeLs
DU @jRp
Dl]o
DtTjV[o
DtTjV[o LmT
DtTjV[o Y]m
DtTjV[o LmTu NVX[o
DtTjV[o LmTVl jRp
EdLl TeLs, LVl TeLs
Ij Yl
Id
IlTkReLs
IeQjRp
Jhm DULs
LPu
LPuLs
LPhP[o
LPhl TjWm
LPh Bl
LhlTjRlThP, YWV\
LQdj RdLV[o
LQdl Tl jRLeLs
LQdL[o, LQdLo
L UVURp
LmT NhP YVm
LmT NVpT @Yp \
LmTd LXl
LXjRp / WVlTjRp
L Y[ol
Ll
LWQeLh @l
LpSPl TWUl
WVlTjTYo
Nj Rp
kRLm, Tl
Um / LmT, Y]m
hPm SPjYRt RYV] \kR#
ThN Dl]oLu FidL,
\Yi

Quorum

35

81.
82.
83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
94.
95.
96.
97.
98.
99.
100.
101.
102.
103.
104.
105.
106.
107.
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
119.
120.
121.
122.

Proceedings of meeting
Corporate body
Federation of cooperative societies
Additional director
Cooperative institution
Cooperative business
Cooperative Bank
Joint venture
Reserve capital
Procurement
Claim
Act
Clause
Legal / Legislative proceedings
Legislative provisions

hP SPYdLLs
hPiU @Ul
h\ NeLeLu hPUl
Rp BVd]o
h\ @Ul
h\ VTW @Ul
h\ Ye
h YL Vt
Ll XR]m
LsRp
LdL
NhPm
NhPd
NhP SPYdL, NhP SP\Ls
NhP \Ls
NhPlT RYlTm Ut\eLs (@)
NhPVLf NnVlTm Ut\eLs
NhP Dh
NRWQ TeLs
NkRdLs
NU Ul
NUTL TeLs
NRV NY @UlLs
NL Utm T[RW SXu
NWN YPkW tT] @[
Nu\dLlThP SLpLs
\l Tdd hPm
\lj oU]m
\lULs
VUL, RufNVL
V lTm, lU, D[jRo
tfZp TLl
NVpThP[o, \Yt\[o
NVp\ Ls
NVp\u dL Dl]o
RLYp Wh
RdLYlj RL
RdL NnVlThP YW # NX
@dL / LQdLs
RdL NnVlThP Bl X G
RXU RdL @L
RXU NVXL
RXYo
Ru lT T Jn

Statutory modification
Sub-section
Equity shares
Subscriptions
Par value
Equal shares
Community service organization
Social and economic welfare
Average annual turnover
Certified copies
Special general meeting
Special resolution
Special rights / privileges
Suo-motu
Discretion
Environmental protection
Executor
Articles of Association
Active Member
Information revolution
Withheld price
Audited statement of accounts
Audited balance - sheet
Auditor general
Chief executive
Chairman
Voluntary retirement
36

123.
124.
125.
126.
127.
128.
129.
130.
131.
132.
133.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
160.
161.
162.
163.
164.
165.
166.

Filing
Liberalisation
Amendment Act
Resolution
Tribunal
Insolvent
Ancillary activity
Subsidiaries
Depreciation
Industrial Disputes Act, 1947
Technical services
Horticulture
Welfare scheme
Donations
Agenda
Ministry of finance
Financial plans
Financial services
Financial year
Nominees
Organisational policy
Corporate strategies
Management
Managerial assistance
Managing Director
Consumables
Share
Dividend
Face value of shares
Share capital
Share holders
Share transfer
Transfer of shares
Scheduled bank
Proxy
Registrar
Registered Office
Gratuity
Mutual assistance principles
Mutuality
Transaction
Forfeiture
Debit
Lien

RdLp NnRp
RW[UVUdRp
jRf NhPm
oU]m
olTVm
YX] / SkR, Sl XVo
Q NVpT
QX @UlLs
RnU]m
Rp RLWLs NhPm, 1947
RphT NYLs
RhPdLX
SXjhPm
SuLPLs
Lrf Wp
@UfNLm
j hPeLs
NYLs
Vi
VU]RWoLs
Y]ju LsL
Y] DjLs
oYLm
oYL DRLs
oYL BVdSo
LoThLs
Te
Te ARVj RL
TeLu Rt\ Ul
Te XR]m
TeRWoLs
Te Ut\m
TeLu DU Ut\m
ThVp Ye
TXs, Ut\s
TY[o
T @YXLm
TdLP
TWvTW DR LsLLs
TWvTW k LsRp
TYojR]
TRp (@) IlZl
Tt
TtU
37

167.
168.
169.
170.
171.
172.
173.
174.
175.
176.
177.
178.
179.
180.
181.
182.
183.
184.
185.
186.
187.
188.
189.
190.
191.
192.
193.
194.
195.
196.
197.
198.
199.
200.
201.
202.
203.
204.
205.
206.
207.
208.
209.

Debit balance
Multinational companies
Multi-State cooperative society
Affidavit
Transportation infrastructure
General meeting
General reserves
Economists
Liabilities
Medical benefit scheme
Floriculture

Tt Y
Tu]h Y]eLs
TuUX h\f NeLm
WUQ Yd Xm
TdYWj LhPUl
Td hPm
T Id
T[RWVp YpSo
TlLs / TlPU
UjY NL hPm
UXo NT
Ut\ LmTPu Nok IW
LmTVL URp
UXeLP h\f NeLm
Ut\ @l
u Y[ol
R
RpX [Ts
RuU LP]
jW
WiT
\VYQm
uTQm
uULs
uYdLlTm oU]m
UX[o
Up \
UNU] LPu
XT Utm SxP LQd
Y Xd
YPkWd LQdLs
YPkW Td hPm
YPkW YYn
YeLX Yl
YYn
YWj oU]m
YW UNR
YWVdLlThP Ut
YWVdLlThP RVo LmT
YWVdLlThP Td LmT
YpSo BVd]o
YZdLU] @YpLs
YZd
YdL ARW EdLjRL

Merger of company
Inter-State cooperative society
Transfer notice
Pisciculture
Investment
Primary produce
Principal debtor
Seal
Conflict
Instrument
Advance amount
Privileges
Proposed resolution
Manager
Appeal
Bad debt
Profit and loss accounts
Tax exemption
Annual accounts
Annual general meeting
Annual return
Provident fund
Revenue
Draft resolution
Draft Bill
Limited return
Private Limited Company
Public Limited Company
Expert director
Ordinary course of business
Suit
Patronage bonus
38

210.
211.
212.
213.
214.
215.

Penalty for contravention

\ \pLdL] @TWReLs
\Ls, NhP TkR], YYL
GtT,
\L[ V NVpT
VTWl TYojR]Ls
lT DU Ut\m NnTYo
Yl Ls

Provisions
Contravention
Business transaction
Proposing transferor
Fixed deposits

39