Share certificate as prima facie evidence; duplicate issuance rules and fraud penalties for fraudulent duplicate certificates. A share certificate under the company seal is prima facie evidence of title; duplicate certificates may be issued if the original is lost, destroyed or surrendered damaged. The form and manner of issuance and register particulars are to be prescribed. Depository records are prima facie evidence for beneficial owners. Where a company or a depository participant, with intent to defraud, issues a duplicate certificate or transfers shares, penal liability attaches to the company and to officers in default, with additional remedies under the Depositories Act.