The_Central_Excise_Act,_1944
Section / Rule Number   Content   
 
146 Registered office of company
147 Publication of name by company
148 Publication of authorised as well as subscribed and paid-up capital
149 Restrictions on commencement of business
150 Register of members
151 Index of members
152 Register and index of debenture-holders
152A Register and index of beneficial owners
153 Trusts not to be entered on register
153A Appointment of public trustee
153B Declaration as to shares and debentures held in trust
154 Power to close register of members or debenture-holders
155 Omitted
156 Omitted
157 Power for company to keep foreign register of members or debenture-holders
158 Provisions as to foreign registers
159 Annual return to be made by company having a share capital
160 Annual return to be made by company not having a share capital
161 Further provisions regarding annual return and certificate to be annexed thereto
162 Penalty and interpretation
163 Place of keeping, and inspection of , registers and returns
164 Registers etc., to be evidence
165 Statutory meeting and statutory report of company
166 Annual general meeting
167 Power of Central Government to call annual general meeting
168 Penalty for default in complying with section 166 or 167
169 Calling of extraordinary general meeting on requisition
170 Sections 171 to 186 to apply to meetings
171 Length of notice for calling meeting
172 Contents and manner of service of notice and persons on whom it is to be served
173 Explanatory statement to be annexed to notice
174 Quorum for meeting
175 Chairman of meeting
176 Proxies
177 Voting to be by show of hands in first instance
178 Chairman's declaration of result of voting by show of hands to be conclusive
179 Demand for poll
180 Time of taking poll
181 Restriction on exercise of voting right of members who have not paid calls, etc
182 Restrictions on exercise of voting right in other cases to be void
183 Right of member to use his votes differently
184 Scrutineers at poll
185 Manner of taking poll and result thereof
186 Power of Tribunal to order meeting to be called
187 Representation of corporations at meetings of companies and of creditors
187A Representation of the president and governors in meetings of companies of which they are members
187B Exercise of voting rights in respect of shares held in trust
187C Declaration by persons not holding beneficial interest in any share
187D Investigation of beneficial ownership of shares in certain cases
188 Circulation of members' resolutions
189 Ordinary and special resolutions
190 Resolutions requiring special notice
191 Resolutions passed at adjourned meetings
192 Registration of certain resolutions and agreements
192A Passing of resolutions by postal ballot
193 Minutes of proceedings of general meetings and of board and other meetings
194 Minutes to be evidence
195 Presumptions to be drawn where minutes duly drawn and signed
196 Inspection of minute books of general meetings
197 Publication of reports of proceedings of general meetings
197A Company not to appoint or employ certain different categories of managerial personnel at the same time
198 Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits
199 Calculation of commission, etc., in certain cases
200 Prohibition of tax-free payments
201 Avoidance of provisions relieving liability of officers and auditors of company
202 Undischarged insolvent not to manage companies
203 Power to restrain fraudulent persons from managing companies
204 Restriction on appointment of firm or body corporate to office or place of profit under a company
204A Restrictions on the appointment of former managing agents or secretaries and treasurers to any office
205 Dividend to be paid only out of profits
205A Unpaid dividend to be transferred to special dividend account
205B Payment of unpaid or unclaimed dividend
205C Establishment of investor education and protection fund
206 Dividend not to be paid except to registered shareholders or to their order or to their bankers
206A Right to dividend, rights shares, and bonus shares to be held in abeyance pending registration of transfer of shares
207 Penalty for failure to distribute dividends within thirty days
208 Power of company to pay interest out of capital in certain cases
209 Books of account to be kept by company
209A Inspection of books of account, etc., of companies
210 Annual accounts and balance sheet
210A Constitution of national advisory committee on accounting standards
211 Form and contents of balance sheet and profit and loss account
212 Balance sheet of holding company to include certain particulars as to its subsidiaries
213 Financial year of holding company and subsidiary
214 Rights of holding company's representatives and members
215 Authentication of balance sheet and profit and loss account
216 Profit and loss account to be annexed and auditors' report to be attached to balance sheet
217 Board's report
218 Penalty for improper issue, circulation or publication of balance sheet or profit and loss account
219 Right of member to copies of balance sheet and auditors' report
220 Three copies of balance sheet, etc., to be filed with registrar
221 Duty of officer to make disclosure of payments, etc
222 Construction of references to documents annexed to accounts
223 Certain companies to publish statement in the form in table f in schedule I
224 Appointment and remuneration of auditors
224A Auditor not to be appointed except with the approval of the company by special resolution in certain cases
225 Provisions as to resolutions for appointing or removing auditors
226 Qualifications and disqualifications of auditors
227 Powers and duties of auditors
228 Audit of accounts of branch office of company
229 Signature of audit report, etc.
230 Reading and inspection of auditor's report
231 Right of auditor to attend general meeting
232 Penalty for non-compliance with sections 225 to 231
233 Penalty for non-compliance by auditor with sections 227and 229
233A Power of central government to direct special audit in certain cases
233B Audit of cost accounts in certain cases
234 Power of registrar to call for information or explanation
234A Seizure of documents by registrar
235 Investigation of the affairs of a company
236 Application by members to be supported by evidence and power to call for security
237 Investigation of company's affairs in other cases
238 Firm, body corporate or association not to be appointed as inspector
239 Power of inspectors to carry investigation into affairs of related companies or of managing agent or associate, etc.
240 Production of documents and evidence
240A Seizure of documents by inspector
241 Inspector's report
242 Prosecution
243 Application for winding up of company or an order under section 397 or 398
244 Proceedings for recovery of damages or property
245 Expenses of investigation
246 Inspectors' report to be evidence
247 Investigation of ownership of company
248 Information regarding persons having an interest in company or in body corporate or firm acting as managing agent thereof
249 Investigation of associateship with managing agents, etc.
250 Imposition of restrictions upon shares and debentures and prohibition of transfer of shares or debentures in certain cases
250A Voluntary winding up of company, etc., not to stop investi-gation proceedings
251 Saving for legal advisers and bankers
 
     
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