Books of account kept by a company at a place other than registered office ‑Requirement of filing of notice with Registrar of Companies - Companies Law - No. 8/14(209)/61-PR,

Circular: No. 8/14(209)/61-PR, dated 9 ‑ 1 ‑ 1962. Subject:- Books of account kept by a company at a place other than registered office ‑ Requirement of filing of notice with Registrar of Companies It has been brought to the notice of this Department that pursuant to the decision of the respective boards of directors a number of companies were not accordingly keeping their books of account at their registered office but at some other place, e.g., the head office. Though the proviso to the amended section 209(1) has no retrospective effect, it would be advisable for all such companies to file with the Registrar of Companies concerned as early as possible the necessary notice in Form No. 23A, as prescribed in the Companies (Central Government s) General Rules and Forms, alongwith the usual filing fee. Accordingly, all your constituent companies, which were keeping all or any of their books of account at any place other than the registered office on the date of the commencement of the Companies (Amendment) Act, 1960, are required to file the necessary notices with the Registrars of Companies concerned at a very early date. The latter are being advised not to charge any additional fee for the delay in filing the aforesaid notice.