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of <h1>Companies Law: Section 18(3) Governs State-to-State Office Transfers Without Time Limit; Section 637B(b) Inapplicable.</h1> The circular addresses the applicability of certain sections of the Companies Law regarding the delay in filing a Company Law Board order for shifting a company's registered office from one state to another. It clarifies that section 18(3) independently governs the transfer of registered offices between states, separate from sections 18(1) and 18(4). Since section 18(3) does not prescribe a time limit, section 637B(b) is inapplicable. Consequently, a company remains registered in the original state until it files the necessary order with the Registrar, who must certify the transfer.
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