https://www.taxtmi.com/caselaws?id=97414 Section 87(2) requires notification of any change among directors and maintenance of a directors register; the statutory term "change" is given its plain meaning so that re-election of the same individuals does not constitute a notifiable change and therefore no filing was required. The statutory penalty for failure to notify attaches to the default itself; wilfulness is not a necessary element for imposing the prescribed penalty unless the statute expressly conditions liability on wilfulness. On those bases the convictions and sentences grounded on failure to notify re-elections were set aside. en-us Mon, 21 May 1956 00:00:00 +0530 Mon, 16 Jan 2012 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97414 Section 87(2) requires notification of any change among directors and maintenance of a directors register; the statutory term "change" is given its plain meaning so that re-election of the same individuals does not constitute a notifiable change and therefore no filing was required. The statutory penalty for failure to notify attaches to the default itself; wilfulness is not a necessary element for imposing the prescribed penalty unless the statute expressly conditions liability on wilfulness. On those bases the convictions and sentences grounded on failure to notify re-elections were set aside. Case-Laws Companies Law Mon, 21 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97414