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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..... ether secretary renders himself for errors in balance sheet only as officer It has come to the notice of the Department that frequently the question as to how far the secretary of a company renders himself liable for errors, etc., in a balance sheet when he authenticates the same in pursuance of the provisions of section 215, is being raised. The Department is of the view that as the authentica .....

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