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Free of Cost ISBN: 978-93-5034-585-6

SolvedScanner Appendix

CS Executive Programme Module-II

(Solution upto June - 2013 & Questions of - Dec - 2013 Included)

Paper - 4: Company Law

Chapter - 1: Introduction

2013 - June [2] (a) (i)The statement is false, because the company is not a Citizenship Act,1955 or theConstitution of India [State Trading Corporation of India Vs.C.T.O ].

2013 - June [6] (v)Please refer 2004 - Dec [8] (a) (iv) on page no. 26

Chapter - 2: Types of Companies

2013 - June [2] (b) (i)(d) Fifty

Chapter - 4: Memorandum of Association and Articles of Association

2013 - June [1] {C} (ii)The alteration of articles of association must be bonafide for interest of the Company.If the alteration is not for the interest of the Company, but for majority of Shareholders,then the alteration would be bad.In other words, an alteration of articles must not discriminate between the majority andminority shareholders so as to give the former an advantage over the latter. [ All IndiaRailway mens benefit Fund V. Jamadar Baleshwarnath Bali].

2013 - June [3] (a) (i)

` 1,000

2013 - June [5] (a)Section 12 to 23 of the Companies Act, 1956 prescribe the particulars to be mentionedin the memorandum of association and other requirements. It is the constitution of thecompany in its relation to the outsider world. The company cannot depart from theprovisions of the memorandum. If it enters into contract or engages in any trade orbusiness which is beyond the powers conferred on it by the memorandum, such acontract or the act will be ultra vires the company and hence void. The memorandumof association of a company is its charter defining the objects of its existence andoperations.

Solved Scanner Appendix CS Executive Program me Module-II Paper 4 2

The purpose of the object clause in the memorandum is two-fold. First, the intending

shareholder before making investment in the company should know the field in, or the

purpose for which it is going to be used and what risk he is taking in making the

investment. The second purpose is that anyone dealing with the company will know

without doubt what is the permitted range of activities of the company [Cotman Vs.

Brougham (1918) A.C. 514].

Its purpose is ‘to enable the shareholders, creditors and those dealing with the company

to know what is the permitted range of enterprise. The objects clauses in the

memorandum are to be so construed as to confer on the company all powers

reasonably required to the attainment of the objects.’

2013 - June [7] (c)

In the given case the objection of the employees is sustainable.

In the case of Bharat Commerce and Industries Ltd. it was held that employees’ union

which is a registered body and which represents quite a number of the employees

employed at the registered office of the company, has the right to appear and to oppose

the application on the ground that their interests would be likely to be prejudicially

affected if such special resolution would be confirmed by the court. It is always open to

the employees concerned to bring it to the notice of the court through their union or

even individually, if the company is passing such resolution did not act bona fide so as

to enable the court to examine the reason set out in the petition to consider whether it

would be just and equitable to confirm such a resolution.

Chapter - 5: Contracts and Conversions

2013 - June [1] {C} (i)

A company cannot ratify a per-incorporation contract, but it is open to it to enter into a

new contract after its incorporation to given effect to a contract made before its

formation [Howard Vs. Patent Ivory Co. (1888) 38 Ch. D.] Since the per-incorporation

contract is a nullity, even the company cannot sue the vendor of property if he fails to

carry out such a contract.

In India, however, Sections 15 and 19 of the Specific Relief Act, 1963, have

considerably alleviated the difficulty. Section 15(h) provides that where the promoters

of a company have, before its incorporation, entered into a contract for the purposes of

the company, and such contract is warranted by the terms of incorporation, the

company may, if it has accepted the contract, and has communicated such acceptance

to the other party to the contract, obtain specific performance of the contract. Under

Section 19 (e) under similar circumstances, specific performance may be enforced

against the company by the other party to the contract.


2013 - June [2] (a)

(iii) The statement is false, because if a private company can be converted into a

Public Company by passing a special resolution as its general meeting for

approving:

(a) alteration of articles of association (Section 31)

(b) change its name (Section 21)

(c) alteration of memorandum of association (Section 16)

Note:- Approval of Central Government is not required in this case.

Chapter - 6: Concept of Capital and Financing of Companies

2013 - June [3] (a) (v), (vii)

(v) Securities Premium Account.

(vii) Compensation Committee.

Chapter - 8: Prospectus

2013 - June [2] (a) (ii)

The statement is false, because all the public companies either issue a prospectus or

file statement in lieu of prospectus but a private company does not issue prospectus

or statement is lieu of prospectus.

Chapter - 9: Debt Capital

2013 - June [2] (b) (v)

(d) After obtaining certificate of commencement of business.

Chapter - 10: Creation and Registration of Charges

2013 - June [2] (a) (iv)

The statement is false, because a charge created orally would also require registration.

A Board Resolution can also be taken to be the fact of creation of a charge.

2013 - June [4] (i)

Please refer 2008 - June [8] (iv) on page no. 164

Chapter - 13: Transfer and Transmission of Securities

2013 - June [6] (ii)

Fungibility: As per section 9 of the Depositories Act, 1996 specifies that all securities

held in a depository shall be in a fungible form. That is all Certificates of the same

security are inter- changeable in the sense that investors lose the right to obtain the

exact certificate they surrender at the time of entry into depository.

Chapter - 14: Institution of Directors

2013 - June [2] (b) (ii), (iii)

(ii) (a) All companies

(iii) (b) Two companies.

2013 - June [3] (a) (ii), (iii)

(ii) two months

(iii) ` 2,50,000


2013 - June [6] (iii)

Please refer 2008 - June [7] (a) on page no. 239

2013 - June [8] (c)

Kapil, the branch head is apparently a whole- time employee of the company. When the

company proposes to appoint him as a director, he will be in the position of a whole time

director of the company and the appointment would require the approval of the Central

Government under Section 269 of the Companies Act, 1956 if it is not in accordance

with Schedule XIII to the Act. In that case, an application seeking approval to the

appointment of whole-time director shall be made to the Central Government in e-Form

No. 25-A ,within a period of 90 days of such appointment.

However, approval of the Central Government is not necessary if the

appointment is made in accordance with the conditions specified in Schedule XIII and

a return in e- Form No. 25C is filed with Registrar within 90 days from the date of such

appointment.

Chapter - 15: Powers and Duties of Directors

2013 - June [5] (c)

Please refer 2005 - Dec [3] (a) on page no. 262

2013 - June [8] (d)

According to Section 295(1) of the Companies Act, 1956, no company, shall without

obtaining the previous approval of the Central Government directly or indirectly, make

any loan to or give any guarantee or provide any security in connection with the loan

made by any person to or to any other person by any director of such company or of a

company which is its holding company or any partner or relative of any such director.

However, the Ministry or Corporate Affairs had allowed companies to make house

building loans to their Managing Directors and Whole-time Directors without obtaining

prior approval of the Central Government under Section 295 of the Companies Act,

1956 on such terms and conditions as are applicable to its officers/employees. Approval

of the Central Government will however, be necessary in the case of companies having

no such scheme or where the house building loan proposed to be made is not covered

by the terms and conditions as are applicable to its officers/employees.

Chapter - 16: Managing Director, Whole-Time Director and Manager

2013 - June [4] (ii)

Please refer 2007 - Dec [4] (a) (ii) on page no. 275

Chapter - 18: Meetings

2013 - June [2] (b) (iv)

(a) one/third of the total strength of the Board or two directors, whichever is higher

2013 - June [3] (a) (viii), (b), (c)

(viii) Extraordinary General Meetings.


(b) Different types of Meetings under the Companies Act, 1956 are as under:

(i) Statutory Meeting;

(ii) Annual General Meeting;

(iii) Extra- ordinary General Meeting;

(iv) Class Meeting;

(v) Board Meeting;

(vi) Meeting of Board Committee;

(vii) Meeting of debentureholder;

(viii) Meeting of Creditor;

(ix) Meeting of Contributory in winding up.

(c) When the Board of Directors of the company are not in a position to meet in person

to discuss and consider any resolution, which is of urgent nature and the same

cannot be kept pending till they meet, the articles of association usually contain

provisions for passing of board resolution by circulation. Regulation 81 of Table

A contains provisions in this regard. It states that a resolution in writing signed by

all the members of the Board or Committee of Board shall be as valid and effectual

as if it had been passed at a meeting of the Board or Committee duly held. Section

289 of the Company Act,1956 provides for passing such resolution. No such

resolution will be treated as passed unless: (i) it has been circulated in draft form

together with necessary papers, if any, to all the directors or to all members of the

committee of directors, then in India, and to all other directors, or members at their

usual address in India, and (ii) it has been approved by all such directors then in

India or by majority of them, as one entitled to vote on the resolution. The number

of directors or members to whom the resolution has been circulated should not be

less than quorum fixed for a meeting of the Board or Committee, as the case may

be. The resolution by circulation will be submitted in the next meeting of the Board

for confirmation. Some of the matters which cannot be passed by the Board by

circulation are:

(i) to fill a casual vacancy occurred in the Board;

(ii) to make calls on shareholders in respect of money unpaid on shares;

(iii) to issue debentures;

(iv) to make any political contribution;

(v) to make declaration of solvency;

(vi) to invest the funds of the company.

2013 - June [4] (v)

Decisions of the company are made by resolutions of its members, passed at meeting

of members. The word ‘resolution’ has not been defined in the Companies Act. It may

be defined as the formal decision of a meeting on any motion before it. A proposal when

passed and accepted by the members becomes resolution. Resolutions under present

Companies Act, 1956 are of three kinds :


(i) Ordinary

(ii) Special

(iii) Resolution requiring special notice

Under Section 189 of the Companies Act, defines the ordinary and special resolutions :

(a) Ordinary resolution : It means a resolution passed at a general meeting of a

company by a simple majority of members entitled to vote and also voting in

person or by proxy (where proxies are allowed) is called an ordinary resolution.

(b) Special resolution : A special resolution is one passed at a general meeting of a

company when :

(i) The intention to propose the resolution as a special resolution has been duly

specified in the notice calling the general meeting and the notice has been

given to the members in accordance with the provisions of this Act, and

(ii) The votes cast in favour of the resolution by members entitled to vote and

voting are not less than three times the number of votes cast against the

resolution by members so entitled to vote.

(iii) Resolution requiring special notice : According to Section 190 of the

company Act, 1956 where by any provision of this. Act or in the articles,

special notice is required of any resolution, notice of the intention to move the

resolution is required to be given to the company. where such a notice is

required by this Act or the company's Articles, the notice must be given not

less than 14 days before the meeting at which the resolution is to be moved

exclusive of the day on which the notice is served and the day of the meeting.

After receiving such a notice the company must give its members notice of the

resolution in the same manner as it gives notice of the meeting. If this is not

practicable the company must give notice to the members by advertisement

in a newspaper having on appropriate circulation or in any other mode allowed

by the articles.

2013 - June [7] (a)

Section 174(3) of the Companies Act, 1956 states that unless the articles otherwise

provide, if within half an hour from the time appointed for holding a meeting of a

company, a quorum is not present, the meeting, if called upon the requisition of

members, shall stand dissolved. According to Section 174(4) in any other case, the

meeting shall stand adjourned to the same day in the next week, at the same time and

place, or to such other day and at such other time and place as the Board may

determine. Section 174(5) lays down that if at the adjourned meeting also, quorum is

not present within half an hour from the time appointed for holding the meeting, the

members present shall constitute quorum.

In the present case, quorum is not present within thirty minutes of the scheduled

time for holding of the annual general meeting. Therefore, the company should comply

with the provisions of section 174(4) as discussed above.


2013 - June [8] (b)

A Company Secretary cannot call meetings of members. An act done by the secretary

after mentioning the matter to some of the directors, but without any express approval

of the directors and without a board meeting being held to consider the question will not

be considered the act of directors. Subject to the provisions in the articles, any general

meeting of the company can be called only on the authority of a Board resolution. If the

secretary calls a meeting without the authority of the Board of Directors it will not be

effectual unless the Board ratifies the convening before the meeting is held [Haycraft

Gold Reduction & Mining Co., Re. (1900)2Ch.230]. Notice of a general meeting given

by secretary without the sanction of the directors or proper authority is invalid [State of

Wyoming Syndicate, Re.(1901)2 Ch.431].

Chapter - 19: Investments and Loans

2013 - June [7] (b)

As per Section 372A of the Companies Act, 1956, no company shall, directly or

indirectly:

(a) make any loan to any other body corporate;

(b) give any guarantee, or provide security, in connection with a loan made by any

other person to, or to any other person by any body corporate; and

(c) acquire, by way of subscription, purchase or otherwise the securities of any other

body corporate; exceeding 60% of its paid-up share capital and free reserves or

100% of its free reserves, whichever is more unless the same is previously

authorised by a special resolution passed in a general meeting.

A public limited company wishing to make investments in shares of a company in

excess of the above statutory limit provided in Section 372A will have to comply with the

following formalities:-

1. It has to convene a general meeting and pass a special resolution before making

the investment.

2. Notice of such resolution shall indicate:- (i) the specific limits; (ii) the particulars of

body corporate in which the investment is proposed to be made; (iii) the purpose

of the investment; (iv) specific sources of funding; and (v) any other detail which is

material.

3. No investment shall be made by the company unless the resolution sanctioning it

is passed at a meeting of the Board with the consent of all directors present at the

meeting.

4. The company has to obtain prior approval of the public financial institution referred

to in Section 4A, where any term loan is subsisting.

5. If a company has defaulted in complying with the provisions of Section 58A relating

to deposits; it shall not directly or indirectly acquire by way of subscription,

purchase or otherwise the securities of any other body corporate, till such default

is subsisting.


Chapter - 21: Accounts and Audit

2013 - June [1] {C} (iii)

The statement is incorrect, because, a company has a branch office whether in India

or outside, the book of account relating to transaction effected at the branch office may

be kept at that office. [Section 209(2)]

2013 - June [2] (b) (vi)

(d) A member of the company.

2013 - June [6] (i)

Intangible means “That cannot be touched.”

Some of the assets are such which cannot be touched and do not have physical

existence and are called intangible assets.

For example: (i) Goodwill (ii) Brands/trademarks (iii) Mining rights (iv) Recipes formula,

models, designs and prototype.

Chapter - 22: Divisible Profits and Dividends

2013 - June [3] (a) (iv)

(iv) Schedule XIV.

2013 - June [6] (iv)

Please refer 2008 - June [4] (iv) on page no. 411

Chapter - 23: Sole Selling and Sole Buying Agents

2013 - June [7] (d)

According to Section 294AA (2), no company shall appoint any individual firm or body

corporate, who or which has a substantial interest in the company, as sole selling agent

of that company unless such appointment has been previously approved by the Central

Government.

In the present case the paid up share capital of Agro Ltd. is not given.

In case where Agro Ltd’s paid up share capital is ̀ 50 lakhs or more, it can appoint Sell-

well Ltd. as its sole selling agent by obtaining,

(a) previous approval of the Central Government; and

(b) consent of the company in general meeting by ordinary resolution.

Chapter - 25: Registers and Returns

2013 - June [3] (a) (vi)

(vi) Part II of Schedule V

2013 - June [8] (a)

Ideally, the date of the Director’s Report should be later than the date of Auditors’

Report. However, both the dates i.e. the date of the Directors’ Report and that of the

Auditors’ Report could be the same.

If there is any reservation, qualification or adverse remark/comment has been given

by the Auditor in the Auditors’ Report, then the Board is required to give in its report the

fullest information and explanations on the adverse remarks given by the Auditor


pursuant to section 217(3). If the date of the Auditors’ Report is subsequent to that of

the Directors’ Report, then it would not be possible for the Board to comply with the

above requirement. In light of the above, in the present case, the dating of the Directors’

Report and Auditors’ Report is not in order.

Chapter - 29: Law Relating to Co-operatives, Societies and Trust

2013 - June [4] (iv)

“Oral Trust” and “ Written Trust”: A trust may be declared either orally or through an

instrument in writing. However, a trust in relation to movable property can be declared

orally by transferring the possession of the property with a direction that the property be

held in trust. In regard to a private trust for immovable properties, a written trust deed

is a pre - requisite.

Chapter - 31: Limited Liability Partnerships

2013 - June [1] {C} (iv)

A Limited Liability Partnership (LLP) registered in Singapore which is proposing to

establish a place of business in Mumbai is a foreign LLP and need to comply with LLP

Rules 2009.

As per rule 34 (i), provides that a Foreign Limited Liability Partnership shall, within 30

days of establishing a place of business in India, file with the Registrar in Form No. 27.

Following documents must be submitted to Registrar:

1. a copy of certificate of incorporation or registration

2. a full address of the registered office or principal office.

3. a full address of the office of the Limited Liability Partnership in India.

4. a list of partners and designated partners.

Chapter - 34: Striking off Name of Companies

2013 - June [5] (b)

Please refer 2011 - June [5] (a) on page no. 490

Chapter - 36: An Introduction to E-Governance

2013 - June [1] {C} (v)

Please refer 2008 - Dec [4] (d) on page no. 500

2013 - June [4] (iii)

Pre-Scrutiny : It is a functionality that is used for checking whether certain core aspects

are properly filled in the e-form. Before submitting the e- Form for pre-scrutiny the user

has to make the necessary attachments in PDF format.

Check Form: By clicking “CHECK FORM” the user will be in a position to find out

whether the mandatory fields in an e -Form are duly filled - in.

For example, if the user enters alphabets in “Date of appointment of director” field,

he/she will be asked to correct that.

2013 - June [5] (d)

Please refer 2011 - June [5] (b) on page no. 502


Chapter - 37: Secretarial Standards

2013 - June [2] (a) (v)

The statement is false, because at present secretarial standard are recommendatory.

Once the standard gain acceptability and their importance has been recognised, these

would be made mandatory/compulsory.

Question Paper of December - 2013

Chapter - 1: Introduction

2013 - Dec [6] Write notes on the following:

(iii) Lifting of corporate veil (4 marks)

Chapter - 3: Promoters & Formation of Companies

2013 - Dec [2] (b) Write the most appropriate answer from the given options in respect

of the following:

(ii) A company pays registration fee on the basis of its —

(a) Subscribed capital

(b) Paid-up capital

(c) Authorised capital

(d) Issued capital. (1 mark)

Chapter - 5: Contracts and Conversions


of the following:

(i) A contract entered into by a public company after incorporation but before

obtaining certificate of commencement of business is called —

(a) Pre-incorporation contract

(b) Provisional contract

(c) Preliminary contract

(d) None of the above. (1 mark)

Chapter - 6: Concept of Capital and Financing of Companies

2013 - Dec [4] Distinguish between the following:

(ii) ‘Nominal capital’ and ‘reserve capital’.

(v) ‘Public issue’ and ‘private placement’. (4 marks each)


(i) Basis of valuation of intellectual property (4 marks)

Chapter - 9: Debt Capital


(ii) Subrogation (4 marks)


Chapter - 10: Creation and Registration of Charges

2013 - Dec [3] (a) Re-write the following sentences after filling-in the blank spaces with

appropriate word(s)/figure(s):

(vi) __________ number is allotted at the time of registration of a charge. (1 mark)

2013 - Dec [5] (d) What are the different kind of mortgages in immovable property?

(4 marks)

Chapter - 11: Allotment and Certificates of Securities


appropriate word(s)/figure(s) :

(i) If there is no payment in monies worth for the shares, the allotment would be

___________. (1 mark)

Chapter - 12: Membership in a Company


(iii) ‘Book closure’ and ‘record date’. (4 marks)

Chapter - 13: Transfer and Transmission of Securities



(v) Every listed company making initial public offer of any security for a sum of

` _________ or more will have to issue the same only in dematerialised form.

(1 mark)

Chapter - 14: Institution of Directors



(vii) Every director in a public company shall file ________ intimating his

disqualification, if any, to the company under section 274(1)(g) before

appointment. (1 mark)


(v) Principle of proportional representation. (4 marks)

Chapter - 15: Powers and Duties of Directors

2013 - Dec [1] {C} Comment on the following:

(iv) Directors of a company may personally become liable to outside parties even

when they enter into contracts on behalf of the company. (5 marks)



of the following:

(vi) The power of Board of directors (to invest in shares or debentures of any other

body corporate under section 372A) must be exercised by —

(a) Simple majority

(b) Special majority

(c) Unanimous vote

(d) None of the above. (1 mark)

2013 - Dec [8] (c) “A director should not make any secret profits even while selling his

own property to the company”. Explain. (4 marks)

Chapter - 18: Meetings


(v) Failure to hold a particular general meeting may render the company liable to be

wound-up. (5 marks)

2013 - Dec [2] (a) State, with reasons in brief, whether the following statements are

true or false :

(i) Unlike other general meetings of a company, statutory meeting cannot be

adjourned. (2 marks)

(b) Write the most appropriate answer from the given options in respect of the following:

(v) Under clause 49 of the listing agreement, every listed company in India must

hold at least four Board meetings in a year. Maximum time gap between any two

meetings shall not be more than —

(a) Four months

(b) Two months

(c) Six months

(d) Three months. (1 mark)



(ii) All general meetings other than statutory and annual general meeting are called

__________ general meeting. ( 1 mark)

Chapter - 20: Deposits

2013 - Dec [7] (b) “Royal Ltd. which is a non-banking non-financial company, registered

under the Companies Act, 1956, intends to accept short-term public deposits repayable

in a period of one month, three months and six months. The company is also planning

to introduce long-term public deposit schemes for 48 months”. Examine. (4 marks)

(d) What measures can a company take to get the date of maturity of public deposits

extended, as it is not in a position to repay the deposits on maturity owing to adverse

financial conditions? (4 marks)


Chapter - 21: Accounts and Audit


true or false:

(ii) Auditors' report containing qualification, reservation or adverse remarks be

treated as qualified report to which Board must provide explanations and

information.

(iii) Circulation of balance sheet and profit and loss account without auditors' report

is an offence punishable under the provisions of the Companies Act, 1956.

(iv) First auditors of a Government company are to be appointed by the Board of

directors. (2 marks each)

(b) Write the most appropriate answer from the given options in respect of the following:

(iii) The profit and loss account and balance sheet of a company will be signed by—

(a) Managing Director and Company Secretary or Manager

(b) Chairman and other directors

(c) All the directors .

(d) Any two directors on behalf of the Board and Company Secretary or

Manager.

(iv) A copy of profit and loss account and balance sheet will be submitted to the

Registrar of Companies within —

(a) 60 Days of annual general meeting

(b) 30 Days of annual general meeting

(c) 7 Days of annual general meeting

(d) None of the above. (1 mark each)

2013 - Dec [8] (b) Is it compulsory for a company to circulate the cost audit report to its

members? Justify your answer. (4 marks)

Chapter - 22: Divisible Profits and Dividends


true or false:

(v) Interim dividend is to be paid within sixty days from the date of its declaration.

(2 marks)

Chapter - 25: Registers and Returns

2013 - Dec [7] (c) PQR Ltd. is a public company registered under the Companies Act,

1956. The company has not held any AGM for the year under consideration. Is it

mandatory to file annual return in such a case? (4 marks)


Chapter - 27: Shareholder’s Democracy, Majority Powers and Minority Rights and

Prevention of Oppression and Mismanagement


(i) An attempt to force new and more risky objects upon unwilling minority

shareholders may in certain circumstances amount to oppression. (5 marks)

Chapter - 28: Compromises and Arrangements - An Overview

2013 - Dec [8] (d) A demerger scheme was approved by the shareholders, secured and

unsecured creditors. The scheme was neither in violation of any law nor against public

interest. However, Accounting Standard-14 was not followed. Whether the scheme can

be sanctioned? Explain. (4 marks)

Chapter - 29: Law Relating to Co-operatives, Societies and Trust


(ii) A trust cannot be created orally and must always be in writing. (5 marks)

2013 - Dec [5] (c) Who may be admitted as members of a multi-State co-operative

society? (4 marks)


(iv) Public and private trusts (4 marks)

2013 - Dec [8] (a) What do you mean by the word ‘co-operative’? What are the

principles of co-operative? (4 marks)

Chapter - 31: Limited Liability Partnerships


(i) ‘Partnership firm’ and ‘limited liability partnership’. (4 marks)

2013 - Dec [5] (b) Who cannot be appointed as designated partners of a limited liability

partnership in India? (4 marks)

Chapter - 33: Offences and Penalties - An Overview

2013 - Dec [3] (b) Who shall be considered as an ‘officer in default’? (4 marks)

Chapter - 34: Striking off Name of Companies


(iii) The striking-off the name of a company does not materially affect the creditors

of the company. (5 marks)

Chapter - 35 Winding up of Companies


(iv) ‘Winding-up’ and ‘dissolution’. (4 marks)

2013 - Dec [5] (a) When is the winding-up of a company deemed to commence —

(i) In case of voluntary winding-up; and

(ii) In case of winding-up by the court? (4 marks)

ICSI Company Law Solved Question PaperDecember 2013

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