When person can be deemed to be “officer” as contemplated in clause (30) - Companies Law - Letter : No. 8/65/2/30/63‑PR,

Letter : No. 8/65/2/30/63 ‑ PR, dated 7 ‑ 10 ‑ 1963. Subject:- When person can be deemed to be officer as contemplated in clause (30) Whether or not a person would come within the scope of the term officer as contemplated in section 2(30) would depend on the facts and circumstances of each particular case and the relevant provisions of the Companies Act. Thus, if in respect of discharge of any particular duty imposed by the Act any person occupies a position of responsibility in a company, he will be deemed to be an officer in relation to that duty and answerable as such. In this connection, attention is also invited to the definition of officer who is in default in section 2(31) read with section 5.