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of <h1>Determining 'Officer' Status Under Companies Act: Facts, Circumstances, and Duties Influence Interpretation of Sections 2(30) and 2(31).</h1> Whether a person is considered an 'officer' under section 2(30) of the Companies Act depends on the specific facts and circumstances of each case and the relevant provisions of the Act. A person occupying a position of responsibility in a company for discharging a duty imposed by the Act is deemed an 'officer' for that duty. The definition of 'officer who is in default' in section 2(31), read with section 5, is also relevant in determining this status.
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