https://www.taxtmi.com/caselaws?id=101938 Section 383A of the Companies Act, 1956 required companies with the prescribed paid-up capital to appoint a whole-time secretary and addressed situations where a person held office as secretary in more than one company, but it did not expressly require the secretary to be an employee of the company. On the admitted facts, the person concerned was not an employee, and that interpretation was found reasonable. The respondents were therefore held not to have committed the alleged offence under section 621(1A), and the acquittal was upheld. en-us Fri, 16 Mar 1990 00:00:00 +0530 Mon, 13 Feb 2012 12:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101938 Section 383A of the Companies Act, 1956 required companies with the prescribed paid-up capital to appoint a whole-time secretary and addressed situations where a person held office as secretary in more than one company, but it did not expressly require the secretary to be an employee of the company. On the admitted facts, the person concerned was not an employee, and that interpretation was found reasonable. The respondents were therefore held not to have committed the alleged offence under section 621(1A), and the acquittal was upheld. Case-Laws Companies Law Fri, 16 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101938