Share certificates: prima facie evidence of title; depository records, duplicate issuance rules, and penalties for fraudulent duplicates. Section 46 makes a share certificate issued under the seal or signed by authorised officers prima facie evidence of title and treats depository records as prima facie evidence of beneficial interest; it allows duplicate certificates when originals are lost, destroyed or surrendered, mandates prescribed forms and particulars for issuance and registers, and prescribes aggravated monetary penalties and officer liability where a company issues a duplicate certificate with intent to defraud.