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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Secretarial audit requirement: prescribed companies must annex a practicing company secretary's report, board to explain observations; penalties apply.</h1> Every listed company and other prescribed classes must annex a secretarial audit report by a company secretary in practice to the Board's report in the prescribed form. The company must provide all assistance for the audit, and the Board must fully explain any qualification, observation or remark made by the company secretary in practice. Contravention by the company, any officer in default, or the company secretary in practice attracts a statutory penalty fixed in the text.

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