Office Memorandum No. 4202/2006/LD of the Law Department, Government of Kerala dated 12th September, 2006 on the keeping of books of account [C1N-SBD]
As at 8 September 2026. In force. No commencement recorded.
No. 4202/2006/LD
GOVERNMENT OF KERALA
Law Department, Government of Kerala
Thiruvananthapuram, dated the 12th September, 2006
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 Law 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 DIR-12 to the Registrar of Companies within one hundred and eighty days, accompanied by a fee of fifty thousand 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 Registrar of Companies shall dispose of it within one hundred and eighty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Kerala.
(Secretary to Government)
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