Office Memorandum No. 90/2010/IACD of the Industries and Commerce Department, Government of Kerala dated 18th January, 2010 on the keeping of books of account [C11-05B]
As at 7 September 2026. In force. No commencement recorded.
No. 90/2010/IACD
GOVERNMENT OF KERALA
Industries and Commerce Department, Government of Kerala
Thiruvananthapuram, dated the 18th January, 2010
OFFICE MEMORANDUM
Subject: The keeping of books of account by officers of a company under the Kerala Chitties Act, 1975, regarding.
1. The undersigned is directed to say that references have been received in the Industries and Commerce Department, Government of Kerala on the manner in which the keeping of books of account by officers of a company is to be regulated under the Kerala Chitties Act, 1975.
2. The matter has been examined. Every officer of a company carrying on the keeping of books of account shall make an application in Form AOC-4 to the Tribunal within sixty days, accompanied by a fee of two hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the keeping of books of account is undertaken, and the Tribunal shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Industries and Commerce Department, Government of Kerala.
(Secretary to Government)
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