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    <title>1940 (9) TMI 16 - HIGH COURT OF BOMBAY</title>
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    <description>Company-name display requirements under section 73(a) are satisfied where a board bearing the company&#039;s name is affixed outside the office room in a conspicuous position with easily legible English lettering. As a penal provision, the requirement is construed strictly and aims to notify persons dealing with the company of its limited-liability status, rather than advertise the office location. A board opposite the landing outside an office, visible to persons ascending to it and readable with ease, meets the statutory standard. Placement of the office within a compound does not itself require an additional board at the compound gate. Non-compliance liability under section 74(1) does not arise where these conditions are met.</description>
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    <pubDate>Mon, 23 Sep 1940 00:00:00 +0530</pubDate>
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      <title>1940 (9) TMI 16 - HIGH COURT OF BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=96837</link>
      <description>Company-name display requirements under section 73(a) are satisfied where a board bearing the company&#039;s name is affixed outside the office room in a conspicuous position with easily legible English lettering. As a penal provision, the requirement is construed strictly and aims to notify persons dealing with the company of its limited-liability status, rather than advertise the office location. A board opposite the landing outside an office, visible to persons ascending to it and readable with ease, meets the statutory standard. Placement of the office within a compound does not itself require an additional board at the compound gate. Non-compliance liability under section 74(1) does not arise where these conditions are met.</description>
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      <pubDate>Mon, 23 Sep 1940 00:00:00 +0530</pubDate>
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