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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>Return of Allotment compliance: file the allotment return with certified allottees list and attach valuation for non cash consideration.</h1> Companies must file a Return of Allotment within thirty days using Form PAS-3 with fees and a certified list of allottees. For securities allotted for non-cash consideration (excluding bonus shares) the company must attach the stamped contract or furnish stamped particulars if unwritten, and include a registered valuer's valuation report; the Registrar may require adjudication of stamp duty.

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