Registrar Cannot Refuse Return of Allotment Due to Minor Allottees; Legal Capacity is Court's Decision, Not Registrar's.

The circular addresses whether the Registrar of Companies can refuse to accept a return of allotment if some allottees are minors. It concludes that the Registrar should not refuse the return on this basis, as determining if a minor can legally become a company member is a matter for the courts, not the Registrar. The Registrar's role is to file the return as provided by the company under section 75(1), without making judgments on the legal capacity of the allottees.