TaxTMI 
TaxTMI 
2011 (6) TMI 675
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....nies ('RoC'), West Bengal as well as the RoC, Maharashtra within such period as to which this Board may deem fit and proper and on such terms and conditions as to which this Board may impose. (d) Leave may also be granted to the petitioner to file the certified copy of the order dated 23rd April, 1982 as may be available in terms of prayer (b) above both in the offices of the RoC, West Bengal as well as the RoC, Maharashtra. (e) The RoC, West Bengal may be directed to forthwith transmit the fresh certified copy of the order dated 23rd April, 1983 issued hereunder along with the necessary documents in support thereof to the office of the RoC, Maharashtra to effect shifting of the registered office of the petitioner as also alteration of its object clause. (f) Ad interim orders in terms of prayers above. (g) Such further or other order or orders be passed and/or direction or directions be given as to which this Board....
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....quest to inform the date and mode of transfer of records from RoC, West Bengal, to the Office of RoC, Maharashtra. 3. Responding to the same, the RoC, West Bengal, confirmed in a letter dated 24th July, 2002 (A6) that the order dated 23rd April, 1983 passed by this Bench has been entered therein and also has been registered on 27th May, 1986 for the purpose of sending of documents of the petitioners to the RoC, Maharashtra. In a letter dated 31st January, 2003 (A7), RoC, Maharashtra, informed the petitioner that the company's registration number with the RoC, Maharashtra, was not found on its records, thereby the petitioner was requested to submit its certificate of incorporation as because the registration No.24174 mentioned by the petitioner belongs to another company by the name of Shreyas Dyetex Chemical (P.) Ltd. on the registry of RoC, Maharashtra. Since e-filing on behalf of the company was refused, the petitioner was unable to file the returns and other statutory documents with RoC, Maharashtra. The same was mentioned in the letters A8, A9 and A10, annexed to this petition. The petitioner in a letter dated 10th August, 2007 (A11) represented to RD,....
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....the company submitted all the documents required under section 18 of the Act with RoC, Maharashtra, in the year 1986 ; having done so, the petitioner remained in the belief that the company has been continuing on the rolls of RoC, Maharashtra, because of which, the company kept on filing documents with RoC, Maharashtra, until e-filing came into operation. The petitioner realised that the petitioner-company was not allotted CIN at RoC, Maharashtra, thereby the company was refused from making e-filing, hence, the petitioner corresponded with RoC, Maharashtra, and RoC, West Bengal, as well, to get Form 21 along with the certified copy of this Bench order dated 23rd April, 1983, on which the company was advised to file fresh CLB order under section 17 of the Act for registration of this company with RoC, Maharashtra; In pursuance thereof, the counsel prayed for reliefs above stated. 7. The senior counsel Sri Prathap Chaterjee relied upon a citation in between Shivalik Steels & Alloys (P.) Ltd. v. Registrar of Companies [1992] 73 Comp Cas 174 stating that the delay of 28 years could be condoned as the CLB, Northern Region Bench condoned 4 years delay in the cas....
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....f each such State shall register the same, and shall certify the same ; and the Registrar of the State from which such office is transferred shall send to the Registrar of other State all documents relating to company registered, recorded or filed in his office. Sub-section (4) indicates that the CLB by its order may extend the time for filing of such document under this section by such period as it thinks proper. 12. If section 18 is comprehensively read, it is clear that the company seeking shifting from one State to another State has to file the documents as mentioned in sub-section (1) to obtain certificate of registration from each of the States from which such office is transferred and also to the State to which it is transferred within one month from the date of filing of such documents. It is also provided that the time could be extended for the filing of document or for the registration of the alteration under this section as mentioned under sub-section (4) of section 18. 13. Whereas the following section, i.e., section 19 says the alteration referred under section 17 shall have no effect until it has been duly registered....