Page 51 - DTPA Journal Aug 18

DTPA - J | 2017-18 | Volume 3 | August 2018
directors authorized by the
Board, that the Company has
not defaulted in payment of
dues to its workmen and has
either the consent of its
creditors for the proposed
s h i f t i n g o r h a s m a d e
necessary provision for the
payment thereof;
d) A declaration not to seek
change in the jurisdiction of
the court where cases for
prosecution are pending;
e) Acknowledged copy of
intimation to the Chief
Secretary of the state as to the
proposed shifting and
the employees interest is
not adversely affected
consequent to proposed
shifting.
2. Once the Regional Director confirms such
change the same shall be communicated
by them within a period of thirty days from
Image showing shifting of registered office from the jurisdiction of one ROC to another within the same state.
C. Change of situation of the registered office
from one state to another”.
The procedure to shift the registered office from
the jurisdiction of one Registrar to another is
laid out in Sections 12 and 13 of the
Companies Act, 2013 (hereinafter referred to
as “the Act”) and Rules 25 to 31 except 29 of
the Companies (Incorporation) Rules, 2014
(hereinafter referred to as “the Rule”).
www.dtpa.org Direct Taxes Professionals' Association - Journal | 48
the date of receipt of application by the
Regional Director to the company and the
company shall file the confirmation with
the ROC within a period of sixty days of
the date of confirmation. [Section 12(6)]
3. The ROC shall register the same and
certify the registration within a period of
thirty days from the date of filing of such
confirmation. [Section 12(6)].
4. The certificate referred above shall be
conclusive evidence that all the
requirements of this Act with respect to
change of registered office have been
complied with and the change shall take
effect from the date of the certificate.
[Section 12(7)]
5. If any default is made in complying with
the requirements of this section, the
company and every officer who is in
default shall be liable to a penalty of one
thousand rupees for every day during
which the default continues but not
exceeding one lakh rupees. [Section
12(8)]
For the purpose of better understanding we are
giving herein the broad contours of the
procedure that will be required towards
undertaking the arrangement of shifting of the
registered office from one state to another:-
1) Board Meeting for the approval of
Board of Directors
2) Extra-ordinary General Meeting for the
approval of the Shareholders