Whether the section requires a company that has filed return as on latest date on or before which meeting should have been held but has not been held, to file second return when annual general meeting has been held - Companies Law - Letter : No. 8/16(159)/61‑PR,

Letter : No. 8/16(159)/61 ‑ PR, dated 25 ‑ 2 ‑ 1961. SECTIONS 159 161 Annual Return Whether the section requires a company that has filed return as on latest date on or before which meeting should have been held but has not been held, to file second return when annual general meeting has been held Apart from providing periodical information to the Registrar, from the point of view of the company, the annual return is intended to provide evidence for determination of questions pertaining to the rights of individuals to attend the general meetings and to vote thereon, etc. If annual returns as on the date of the general meetings are not filed, the purpose behind these annual returns would not be fulfilled. However, this section, as amended, does not require a company that has filed an annual return as on the latest date on or before which the meeting should have been held but has not been held, to file a second annual return when the annual general meeting has been held.