Filing fee exemption affirmed for companies furnishing statements and shareholders claiming unpaid dividends before the registrar.

Companies furnishing a statement to enable the Registrar to verify subsequent shareholder claims do not incur a filing fee because they are not filing a document but providing information the Registrar retains for guidance; the Registrar does not record or file that statement and thus does not render a service that justifies charging a fee, and shareholder applicants claiming unpaid dividends likewise are not required to pay a filing fee.

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