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Authentication of balance sheet and profit and loss account by secretary obligatory and whether secretary renders himself for errors in balance sheet only as officer

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....12-5-1972 Circular Dated:- 12-5-1972 Circular<br>Companies Law<br>Circular: No. 7/72, dated 12&#8209;5&#8209;1972. Subject: Authentication of balance sheet and profit and loss account by secretary ....

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....as the authentication by the secretary is "on behalf of the board of directors" and not in his personal capacity, the secretary can be held responsible regarding errors, etc., only as an "officer" of ....