Companies Act amendment expands section 454A to include the Appellate Authority alongside the Regional Director. Section 454A of the Companies Act, 2013 is amended by inserting the words 'or the Appellate Authority referred to in sub-section (5) of section 454' after 'Regional Director'. The amendment expressly includes the Appellate Authority under section 454(5) alongside the Regional Director and serves as a textual alignment within the amendment scheme.
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.
Companies Act amendment expands section 454A to include the Appellate Authority alongside the Regional Director.
Section 454A of the Companies Act, 2013 is amended by inserting the words "or the Appellate Authority referred to in sub-section (5) of section 454" after "Regional Director". The amendment expressly includes the Appellate Authority under section 454(5) alongside the Regional Director and serves as a textual alignment within the amendment scheme.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
