sDkgL

sDkgL pBd Joj;fo ;+rfng ug]{ Pp6f sfg"gL dfGotf k|fKt ;+/rgf xf] . pBf]u Joj;fo ;+rfng ug{ rfxg] JolQm jf
;d"xn] sDkgL P]g, @)^# cg';f/ k|fOe]6 lnld6]8, klAns lnld6]8, d'gfkmf ljt/0f gug]{ sDkgLsf] ?kdf cljlR5Gg
pQ/flwsf/jfnf :jzfl;t, ;+ul7t ;+:yf ;+:yfkgf ug{ ;Sb5g\ . o:tf sDkgLn] JolQm ;/x rn–crn ;Dklt k|fKt ug{, a]rljvg
ug{, cGo Joj:yf ug{ ;Sb5g\ . ;fy} sDkgLn] JolQm ;/x cfˆgf] gfdaf6 gfln; ph'/ ug]{, s/f/ ug]{ / s/f/adf]lhd
clwsf/ k|fKt ug]{ ;d]t bfloTj lgjf{x ug{ ;S5g\ / sDkgL pk/ klg gfln; ph'/ nfUg ;S5 . sDkgL btf{ eP kZrft dfq
sDkgL ;+:yfkgf ePsf] dflgG5 .

ननननननन नननननन नननन नननननन

ससससससससस सससससस सस, सससस (सस सससससससस ससससस सससस ससससससस)
सससस ससस सस ससस Private Company ससससस
सससस ससस सस ससस ससससस सससससस ससससस
सससस ससससस स ससस सससससस सस सससस
सससस ससससस सस ससस सससससस सस सससस,
सससससस सससससससस, सससस
सससस ससससससस सस सस सससससससससस, ससस सससससस सस, सससस सससस

sDkgL btf{ lsg <

j}w ?kdf l;ldt bfloTj ;lxt pBd Joj;fo ;+rfng ug{, sfg"gL ;+/If0f / klxrfg ;lxt Joj;flos lg/Gt/tf tyf Joj;flos gfd
;'/lIft /fVg, s/ / ljlQo ;'ljwfdf kx'r k|fKt u/L /fi6« ;d[l4df of]ubfg ug{ sDkgL btf{ ul/G5 . sDkgL /lhi6«f/sf]
sfof{nodf sDkgL btf{ u/] kZrft sDkgLsf] btf{ k|df0fkq k|fKt x'G5 .

sDkgLsf k|sf/
स. सससससस सससससस: ससससससससस ससससससस, East India Company, सससस ससससससससस
ससससससस ससससस स
स. सससससस सससससस: सससस सससस ससससससस स सससससससस सससस सससससससस, सस
सससससस स
स. ससससससस सससस सससससस: सससससस सस सससससस, सससससस सससससससससससस
सससससससस
स. ससससससस ससससस सससससस : incorporation of company
स. सस ससससससस सस सससससससस सससससस
sDkgL P]g, @)^# jdf]lhd sDkgLsf k|sf/ b]xfo adf]lhd /x]sf 5g\ M
klAns lnld6]8 sDkgL
klAns lnld6]8 sDkgLsf] nflu Go'gtd & hgf ;+:yfks / slDtdf ?=! s/f]8 r'Qmf k'FhL x'g' clgjfo{ x'G5 . o:tf
sDkgLdf # hgfb]lv !! hgf;Dd ;+rfns /xg ;Sg] Joj:yf 5 . wf/f !@ adf]lhd a}+lsË tyf ljQLo sf/f]af/, ljdf Joj;fo,
lwtf]kq ahf/ ;DaGwL Joj;fo, ;fd"lxs art sf]if ;+rfng ug]{ / b'/;~rf/ ;]jf k|bfos sDkgLx? clgjfo{ ?kdf klAns
sDkgL x'g'kg]{ Joj:yf 5 . klAns lnld6]8 sDkgLdf hltklg ;+Vofdf z]o/wgL x'g ;Sb5g\ . klAns lnld6]8
sDkgLx?n] ;j{;fwf/0fnfO{ clgjfo{?kdf z]o/ hf/L ug{'kg]{ x'G5 . ;+:yfkgf ePsf klAns lnld6]8 sDkgLn] sf/f]jf/
;'? ug{'k"j{ sDkgL /lhi6«f/sf] sfof{noaf6 clgjfo{ ?kdf :jLs[tL lng'kb{5 . xsjfnfdf z]o/ ;5{ .

k|fOe]6 lnld6]8 sDkgL

al9df !)! hgf;Dd z]o/ ;b:o /x]sf] sDkgL k|fOe]6 lnld6]8 sDkgL x'g\ . k|fOe]6 lnld6]8 sDkgLn] z]o/ tyf
l8j]Gr/ v'Nnf?kdf laqmL ug{ kfpFb}gg\ . k|fOe]6 lnld6]8 sDkgL Psn k|f=ln= Psn :jfldTj -Psdfq
;+:yfks÷z]o/wgL ;b:o_ /x]sf] / ax'n k|f=ln=, Pshgf eGbf al9 !)! hgf;Dd z]o/ ;b:o /x]sf] u/L b'O{ k|sf/sf
x'G5g\ . Psn k|f=ln=df ;fwf/0f ;ef ug{ clgjfo{ x'b}g . xsjfnfdf z]o/ ;5{ .
d'gfkmf ljt/0f gug]{ sDkgL
s'g} k]zf jf Joj;fosf] ljsf; tyf k|j4{g ug{ jf s'g} vf; k]zf jf Joj;fodf nfu]sf JolQmx?sf] ;fd"lxs xs–lxtsf] ;+/If0f
ug{ jf s'g} z}lIfs, k|fl1s, ;fdflhs, k/f]ksf/L jf ;fa{hlgs pkof]lutf jf sNof0fsf/L p2]Zo k|flKtsf nflu nfef+z afF8L
lng gkfpg] zt{df :yfkgf x'g] sDkgL g} d'gfkmf ljt/0f gug]{ sDkgL x'g\ . o:tf sDkgLsf ;+:yfks ;b:ox? slDtdf
kfFr hgf / a9Ldf hlt;'s} x'g;Sg] Joj:yf 5 . o:tf] sDkgL ;+:yfkgf ug{ z]o/ k"FhL cfjZos kb{}g / o:tf sDkgL
d"gfkmf ljt/0f ug]{ sDkgLdf ufleg ;Sb]gg\ . t/ d'gfkmf cfh{g ug{ eg] ;Sb5g\ .
ljb]zL sDkgL
g]kfn /fHo aflx/ ;+:yflkt sDkgL ljb]zL sDkgL x'g\ . h;n] g]kfn /fHoleq sfd ug{sf] nflu s'g} ljb]zL sDkgL jf
k|rlnt sfg"g jdf]lhd clwsf/ k|fKt s'g} lgsfojf6 :jLs[t lng' kg]{ eP :jLs[tL lnO{ 5gf}6 ePsf jf s'g} lgsfo;Fu s/f/
u/]sf x'G5g\ . o:tf sDkgLn] g]kfndf zfvf vf]nL s/f/ adf]lhd cfˆgf] /lhi68{ sfof{no /x]sf] jf ;+:yfkgf ePsf]
d'n'sdf h'g k|sf/sf] Joj;fo jf sf/f]af/ ul//x]sf] 5 ;f]xL k|s[ltsf] Joj;fo jf sf/f]af/dfq ug{ kfpg] Joj:yf 5 .
How a company Formed?
ननननन नननननन:
सससससससससस सससससससस ससससससससससस, सससससससस,
सससस सससससससस सससस ससससस सस,
online www.ocr.gov.np सस ससस ससससससससस,
सस सस सससस सससस ससस सससससस
ससससससस सस ससससससस सससस, सस, सससससससस स/स ससससस स
ससससससससससससस सस.ससस. ससससससससस, सससससस ससससस सससससस सससस, ससससस सससससस
ससससससससससस ससस ससससससस सस सस सस ससससससससस
सससससससस सससस FDI (सससससस ससससस)

नननननननन नननन नननननन नननन/ननननननन:

स. Registration
स. ससससससससस ससससस
स. सससससस सससससससससस
स. सससससससस ससससस
स. सससससससससस
स. सससससस सससससससस
स. ससससस
स. ससससससस ससस
स. ससससससससससस सससससससस
सस. ससससस ससससससस
सस. Transferable
सस. सससससस ससससससस
सस. सससससस सससस
सस. ससससस ससससस

नननननन न नननननन ननन

स. Registration
स. ससससससससस ससससस
;+:yfkgf k"j{ s/f/ M !& -of] sfo{ clgjfo{ 5}g ._
sDkgLsf] ljlwjt ;+:yfkgf x'g'eGbf cl3 ;+:yfksx?n] sDkgL Ph]G6 jf 6«i6Lsf]
sDkgLsf] gfd pNn]v u/L sDkgLsf] tkm{af6 ul/g] s/f/ ;Demf}tf .
z]o/ k"FhL Joj:yfkg, lhDd]jf/L afF8kmfF8, gofF sDkgL ;+:yfkg cl3sf] ;j}
cj:yf .
sDkgL ;+:yfkgf x'g'eGbf cl3 u/]sf] s/f/ k|:tfljt s/f/ dfq x'g]5 / To:tf] s/f/
sDkgLsf nflu aGwgsf/L x'g] 5}g .
sDkgL ;+:yfkgf x'g' cufj} s'g} JolQmn] sDkgLsf] tkm{af6 s'g} sf/f]af/ u/]df
jf ;fk6L lnPdf To;/L ul/Psf] sf/f]af/;Fu ;DalGwt s/f/k|lt pkbkmf -#_ sf]
cwLgdf /xL To:tf] JolQmn] JolQmut ?kdf lhDd]jf/L axg ug'{ kg]{5 .
k|fOe]6 sDkgL ;+:yfkgf x'g' cufj} ePsf s/f/sf ;DaGwdf To:tf] sDkgLsf]
;j{;Ddt ;Demf}tfdf n]lvP adf]lhd x'g]5 .
नननननन Prospectus
सससससससस सससससस, Overall aspects of company, Company सस Health सस सससससस ससससससस स

Articles नननननननन and memorandum of Association ननननननननननन

सससससस ससससस ससस सस सससस ससससससससस,
सससस सससस सससससससस सससससस, सससससस ससससस ससससस सस ससस ससससस ससससस स
ससससससस सससस: सससससससस ससस, सससससससस, सससस सससससससस ससससससस स
-s_ sDkgLsf] gfd,
-v_ sDkgLsf] /lhi68{ sfof{no /xg] 7]ufgf,
-u_ sDkgLsf] p2]Zo,
-3_ sDkgLsf] p2]Zo k|fKt ug{ ul/g] sfdx?,
-ª_ sDkgLsf] clws[t k'FhLsf] c°, sDkgLn] tTsfn hf/L ug]{ z]o/ k'FhLsf] c° /
sDkgLsf] ;+:yfksn] r'Qmf ug{ sa'n u/]sf] cÍ
r_ sDkgLsf] z]o/sf] lsl;d, To:tf z]o/df lglxt xs, clwsf/, k|To]s z]o/sf] d"No /
ljleGg k|sf/sf] z]o/ ;ª\Vof,
-5_ z]o/ vl/b jf x:tfGt/0f ug{ s'g} aGb]h /x]sf] eP ;f] s'/f,
-h_ ;+:yfksx?n] tTsfn lng sa'n u/]sf] z]o/ ;ª\Vof,
-em_ z]o/sf] /sd e'QmfgLsf zt{x?,
-`_ z]o/wgLx?sf] bfloTj ;Lldt /xg] s'/f,
-6_ k|fOe]6 sDkgLsf] xsdf z]o/wgLx?sf] clwstd ;ª\Vof,
-7_ cGo cfjZos s'/fx? .
सससससससस: सससस सससससस ससससस, सससस ससस ससससससस सससससस सस सससस ?
-s_ sDkgLsf] ;fwf/0f ;ef af]nfpg] tl/sf, ;efsf] nflu lbg' kg]{ ;"rgf ;DaGwL
s'/fx?,
-v_ ;fwf/0f ;efsf] sfo{ljlw,
-u_ ;~rfnssf] ;ª\Vof, a}slNks ;~rfnssf] Joj:yf eP ;f] s'/f / ;~rfnssf] sfo{sfn,
-3_ ;fwf/0f ;ef tyf ;~rfns ;ldltsf] lg0f{osf] clen]v / To;sf] k|ltlnlk tyf lg/LIf0f
;DaGwL Joj:yf,
-ª_ s'g} JolQmn] sDkgLsf] ;~rfns lgo'Qm x'g z]o/ lng' kg]{ eP Go"gtd
z]o/ ;ª\Vof,
-r_ klAns sDkgL eP :jtGq ;~rfnssf] of]Uotf / ;ª\Vof,
-5_ z]o/wgLafx]ssf] cGo s'g} Jofj;flos JolQmnfO{ ;~rfns lgo'Qm ug]{ eP
lghx?sf] ;ª\Vof, sfo{sfn, of]Uotf tyf lgo'lQm k|lqmof ;DaGwL Joj:yf,
-h_ ;~rfns ;ldlt / k|aGw ;~rfnssf] clwsf/ / st{Jox?,
-em_ ;~rfnsx?sf] clVtof/L tyf clVtof/Lsf] k|Tofof]hg,
-`_ ;~rfns ;ldltsf] a}7ssf] u0fk"/s ;ª\Vof, a}7ssf] ;"rgf tyf a}7ssf] sfo{ljlw,
-6_ z]o/df lnog /xg] s'/f,
-7_ ljleGg ju{sf z]o/x? / To:tf z]o/df lgxLt xs, clwsf/ tyf aGb]hx?,
-8_ z]o/ afktsf] /sdsf] e'QmfgLsf] dfu tyf z]o/ hkmt ;DaGwL Joj:yf,
-9_ z]o/ x:tfGt/0f ;DaGwL Joj:yf,
-0f_ z]o/ k'FhL yk36 ug{] s'/f,
-t_ sDkgLn] cfˆgf] z]o/ cfkm}+ vl/b ug{] eP ;f] s'/f,
-y_ sDkgL ;lrjsf] lgo'lQm,
-b_ ;~rfnssf] kfl/>lds, eQf / ;'ljwf ;DaGwL Joj:yf,
-w_ cfˆgf] sf/f]af/df 5fk k|of]u ug]{ eP sDkgLsf] 5fksf] k|of]u,
-g_ sDkgLsf] n]vf, lx;fa lstfa tyf n]vfk/LIf0f,
-k_ C0f jf l8a]~r/ p7fpg ;Sg] Joj:yf,
-km_ sDkgL ufleg] s'/f,
-a_ s'g} vf; Joj;fo ug]{ sDkgLsf] lgodfjnLdf v'nfpg' kg]{ egL k|rlnt sfg"gdf
s'g} Joj:yf ul/Psf] eP To:tf] s'/f,
-e_ lgodfjnLdf v'nfpg' kg]{ cGo cfjZos s'/fx? .
Ultra Virus:
सससस ससस: सससस ससस सस सससस सससससससससस ससससससस स
Company Law ससस ससससससस ससससससस सससससस ससस स

सससस:
सससससस सससस: Public Company, स ससससस ससससस सससससससस सससससससस सससस स सससस सससससस
ससस सस सससससससस सससस, ससससस सससस सससससस, Limited liability सससस सससससस स, Transfer
ससससससस ससस स
k|fOe]6 sDkgLsf] z]o/sf] clÍt d"No lgodfjnLdf tf]s] adf]lhd x'g]5 .
-@_ klAns sDkgLsf] z]o/sf] cl°t d"No k|lt z]o/ krf; ?k}ofF jf bz cÍn] efu
hfg] .
Debanture सस सससस
सससस ससस सससस ससससससससस ससससस सससससस ससससस स
C0f jf l8a]~r/af6 ;DkGg x'g] sfo{ of]hgf / To;sf] nflu cfjZos ah]6 ;d]t
lgwf{/0f u/L sDkgLsf] crn hfoh]yf lwtf] jf aGws /fvL jf g/fvL C0f jf l8a]~r/
p7fpg ;Sg]5 .

Liquidition ननननन

sDkgLsf z]o/wgLx?n] ;fwf/0f ;efdf ljz]if k|:tfj kfl/t u/L jf k|aGwkq, lgodfjnL
jf ;j{;Ddt ;Demf}tfdf n]lvPsf Joj:yfx?sf cwLgdf /xL sDkgL vf/]h -lnlSj8]zg_
ug{ ;Sg]5g\
k"0f{?kdf cfˆgf] C0f jf cGo bfloTj ltg{ sDkgL ;Ifd ePdf / To:tf] sDkgLsf]
tkm{af6 e'QmfgL ug'{ kg]{ C0f tyf bfloTj Ps jif{leq r'Qmf ug{ ;lsG5 eGg]
ePdf,
;fwf/0f ;efaf6 pb\3f]if0f u/]sf] ePdf .
sd{rf/Lsf] tna ;j{k|yd ltg]{, liquidator sDkgL /= sf] sfof{non] lgo'lSt .

ननननन ननननननन:
ससस स, स
A company has limited liability by shares. If the company is put to liquidation or unable to pay its debt,
the members are required to pay upto the amounts of shares they held. Nothing more than that. Share
holders liability is limited to the value of shares held by them.
ससससस ससससस सससससस ससससस सससससस ससससससससस ससससससस सससससस ससससस स
सससससससस ससससससससस ससससससससस सस ससससस सससससस स
सससससस ससससससससस सससससससससस, सससससससससस ससससससससससस स ससससस ससससससस
ससससस सस सससस स

Incorporated Association:
A company is formed and registered by complying with the prescribed formalities under the act.

सससससस सससससससससस:
A company is an artificial person but it is not a factious person.

नननननननननन नननननननननन
A company is a legal person in the eyes of law distinct from its members.
A company is a separate person having its own name has rights and obligation of its own.
ससससससससस, Salmon vs Salmon & Company स Less Vs Lee's Air Farming Ltd. सस सससससससस स

नननननननननन ननननननननननन:
Death, insolvency, insanity etc of any member does not affect the continuity of the company
Members may come and go, but the company goes on forever, thus a company never dies.
सससस ससस स (स) सस ससससस सससस सससससस सससससससससस ससससससससससस सससस सससससस सससससस
स
सससससससससस सससस सससससस सससससससस सससस ससससससस सससससस स
Company is the creation of law so can only be dissolved but could not be killed.

Corporate veil:
Only a company is liable for the acts done in the name of they company, even though members,
directors, or any officer or employee of the company had acted on behalf of the company.
ignoring the separate identity of a company
it is disregarding the corporate personality and looking behind the real persons who are in the control of
the company.
Cases of Lifting of corporate veil: (only if)
it is permitted by the statue, or
there is a clear evidence of abuse of the device of incorporation.
ससस सस, ससससस ससससस सससससससस ससस ससससससस सससससससस सससससस ससससस स
ससस ससस, सससस सससससससस सससससस ससससससससस सस सससस ससससससससस सससस ससससस सससससस
सससस सससस सससस सससस ससससस, सससस सससससससससस सससससससससस सससस सससस ससस ससससस स
ससस स ससस सस सससससससस सससससस ससससससस सससससस ससससससससस, सससससस सससस ससस
ससससससस ससससस स
सस सससससस, ससस सससस ससससस सससससस सससससस ससससस सससससससस ससससससससस ससससस
सससससससस स
Private company,

debenture,

trustee,

foreign company

company secretary

promoter of company

voluntary winding up

not distribution profit

pre incorporation contact

liquidator

OCR

prospectus

Doctrine of alter vires

company meetings

Rights of shares.