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    <title>Prosecution of Directors – Regarding</title>
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    <description>Registrars must target the appropriate officer in default and not hold nominated or non responsible directors liable where defaults occurred without their knowledge, consent or connivance or where they acted diligently in the Board process. Before prosecution they must verify resignation/Form 32 filings, nominee status in filings, timing of the offence, and Form 1AB designations; apply statutory exclusions for special directors; seek prior central government authorization where required; and consult Regional Directors and re examine pending cases.</description>
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