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Circumstances when ROC may scrutinise Balance Sheets
General Circular No. 37/2012, Dated : November 06, 2012
Subject : Examination of Balance Sheets by RoCs
It is considered expedient to issue the following circular for general information.
2. Every company registered under the provisions of the Companies Act, 1956 is required to file its balance sheetannually with the office of the Registrar of Companies within whose jurisdiction the registered office of the company is located. Presently, there are more than 8 lakh companies registered with various offices of the RoCs located all over the country. Balance sheets of all the companies who carry out the
filing are available for public inspection on the portal of this Ministry (http://www.mca.gov.in). The underlying idea behind the filing of balance sheets and other documents which require similar filings is to publicly disclose information which reflects various aspects of the working of a company so that the company’s public accountability is maintained. It is neither intended nor feasible for theRegistrars to scrutinize or verify the contents of filing except on a random basis. Companies and its Directors and officials are liable to be penalized for any incorrect, false or misleading information that such filing disclose. In the following cases, however, the Registrars routinely scrutinize balance sheets:
(i) of companies against whom there are complaints;
(ii) of companies which have raised money from the public through public issue of shares/ debentures etc.;
(iii) in cases where the auditors have qualified their reports.
(iv) Default in payment of matured deposits and debentures.
(v) References received from other regulatory authorities pointing out violations / irregularities calling for action under the Companies Act, 1956.
3. After the scrutiny suitable steps are initiated wherever necessary to obtain explanation and clarification and to institute inspections, investigations and prosecutions wherever warranted.
(L R MEENA)
Joint Director
BRAM STOKER
http://en.wikipedia.org/wiki/Bram_Stoker
Abraham "Bram" Stoker (8 November 1847 – 20 April 1912) was an Irish novelist and short story writer, best known today for his 1897 Gothic novel Dracula. During his lifetime, he was better known as personal assistant of actor Sir Henry Irving and business manager of the Lyceum Theatre in London, which Irving owned
Abraham "Bram" Stoker (8 November 1847 – 20 April 1912) was an Irish novelist and short story writer, best known today for his 1897 Gothic novel Dracula. During his lifetime, he was better known as personal assistant of actor Sir Henry Irving and business manager of the Lyceum Theatre in London, which Irving owned
Bram Stoker | |
---|---|
Photograph of Stoker ca. 1906 | |
Born | Abraham Stoker 8 November 1847 Clontarf, Dublin, Ireland |
Died | 20 April 1912 (aged 64) London, England |
Occupation | Novelist |
Nationality | Irish |
Citizenship | British |
Period | Victorian era, Edwardian Era |
Genres | Gothic, Romantic Fiction |
Literary movement | Victorian |
Notable work(s) | Dracula |
Spouse(s) | Florence Balcombe |
Children | Irving Noel Thornley Stoker |
Relative(s) | father: Abraham Stoker mother: Charlotte Mathilda Blake Thornley |
Influences[show]
| |
Influenced[show]
| |
Signature | |
www.bramstoker.org |
- Dracula1897
- Dracula's Guest
- Lair of the White Wo...1911
- The Jewel of Seven...
- The Lady of the Shr...1909
- The Primrose...1875
- The Mystery o...1902
- Under the Sunset1881
- Lady Athlyne1908
- The Shoulder...1895
- Personal Reminisc...1906
- Snowbound1908
- The Illustrated...
- The Snake's P...1890
- new annotate...
- Miss Betty1898
- The Watter's...1895
- The mystery o...
- Best ghost and horro...
- DK Classics
OBWL2: Dracula...
Midnight Tales
The Judge's H...
Lady Athlyne- The Man
Miss Betty- Count Dracula
- Dracula1897
- Dracula's Guest
- Lair of the White Wo...1911
- The Jewel of Seven...
- The Lady of the Shr...1909
- The Primrose...1875
- The Mystery o...1902
- Under the Sunset1881
- Lady Athlyne1908
- The Shoulder...1895
- Personal Reminisc...1906
- Snowbound1908
- The Illustrated...
- The Snake's P...1890
new annotate...- Miss Betty
1898
The Watter's...1895
The mystery o...
Best ghost and horro...
DK Classics- OBWL2: Dracula...
- Midnight
- Dracula1897
- Dracula's Guest
- Lair of the White Wo...1911
- The Jewel of Seven...
- The Lady of the Shr...1909
- The Primrose...1875
- The Mystery o...1902
- Under the Sunset1881
- Lady Athlyne1908
- The Shoulder...1895
- Personal Reminisc...1906
- Snowbound1908
- The Illustrated...
- The Snake's P...1890
- new annotate...
Miss Betty1898
The Watter's...1895
The mystery o...
Best ghost and horro...
DK Classics- OBWL2: Dracula...
- Midnight
- Dracula1897
- Dracula's Guest
- Lair of the White Wo...1911
- The Jewel of Seven...
- The Lady of the Shr...1909
- The Primrose...1875
- The Mystery o...1902
Under the Sunset1881
Lady Athlyne1908
The Shoulder...1895- Personal Reminisc...1906
Snowbound1908
The Illustrated...- The Snake's P...1890
- new annotate...
- Miss Betty1898
- The Watter's...1895
- The mystery o...
- Best ghost and horro...
- DK Classics
- OBWL2: Dracula...
- Midnight Tales
- The Judge's H...
- Lady Athlyne
- The Man
- Miss Betty
- Count Dracula
- Dracula1897
Dracula's Guest
Lair of the White Wo...1911
The Jewel of Seven...
The Lady of the Shr...1909
The Primrose...1875- The Mystery o...1902
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