Scope of the section explained in the context of expressions “has not been paid” and “warrant in respect thereof has not been posted” used therein. - Companies Law - Letter: No. 2/78 [5/1/78‑CL‑V],

Letter: No. 2/78 [5/1/78 ‑ CL ‑ V], dated 31 ‑ 8 ‑ 1978. Subject:- Scope of the section explained in the context of expressions has not been paid and warrant in respect thereof has not been posted used therein. A question whether some fees is to be paid by companies while furnishing the statements and also by the shareholder‑applicants when filing their claims for the unpaid dividend under the above rules has been raised by some Registrars. The matter has since been carefully examined in this Department. The Department is of the view that no filing fee is to be charged in the above cases. Since a company is not required to file any document but only to furnish a statement under rule 4 to enable the Registrar to verify the claims made to him by such of the shareholders who may claim dividend subsequently. The Registrar is not required to record or file such statement but is only to keep it for his guidance while making payment to the parties putting claims before him. He, therefore, does not render any service to the company for claiming any fees in this regard.