https://www.taxtmi.com/caselaws?id=98917 The court held that the conviction of the petitioners under Section 220(3) of the Companies Act, 1956 was incorrect. The petitioners were acquitted, and any fines paid were ordered to be refunded. The judgment clarified that the obligation to file the balance-sheet and profit and loss account with the Registrar arises only after these documents have been laid before the annual general meeting, which had not taken place in this instance. en-us Wed, 12 Jan 1972 00:00:00 +0530 Tue, 24 Jan 2012 16:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98917 The court held that the conviction of the petitioners under Section 220(3) of the Companies Act, 1956 was incorrect. The petitioners were acquitted, and any fines paid were ordered to be refunded. The judgment clarified that the obligation to file the balance-sheet and profit and loss account with the Registrar arises only after these documents have been laid before the annual general meeting, which had not taken place in this instance. Case-Laws Companies Law Wed, 12 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98917