The Companies (Incorporation) Rules, 2014 is amended by the Ministry of Corporate Affairs (MCA) by inserting a new clause regarding the physical verification of the registered address of the company.
Sub-section (9) of Section 12 of the Companies Act 2013 gives power to Registrar of Companies to physically verify a registered address of company’s office if he has a reasonable cause to believe that the concerned company is not carrying out business properly.
Overview of Rule 25B
In the Companies (Incorporation) Rules, 2014, after rule 25A, the following rule shall be inserted, namely:-
The Registrar, based on the information or documents available on MCA 21, must visit the registered address of company office and may also conduct physical verification of the said registered company’s office for the purpose of Section 12 (9) of the Companies Act 2013, in the presence of two independent witnesses of the same locality of the registered office. During such verification, if required, he may seek the assistance of local Police.
Registrar must carry the documents filed in support of the address of the registered office of the company for the physical verification and also to check the authenticity of the same by cross verifying with the documents of such address obtained during the physical verification and duly authenticated from the occupant/ owner of the property where the said registered office of the company is situated.
The Registrar must take pictures of the registered address of company’s office during the physical verification.
The Registrar prepares the physical verification report in the prescribed format only. The report must contain following details:
Name and CIN (Company Incorporation Number) of the Company
Recent address of the Company’s Registered Office as per the record of MCA 21
Date of authorisation letter issued by the Registrar of Company (ROC)
Name of Registrar of Company
Date and time of physical verification of the registered office of the company
Details of location along with landmark
Details of the person available at the visit for physical verification including his name, father’s name, residential address and relationship with the company (if applicable).
Remarks (if any)
This report must include the date and place along with the official’s signature, name and designation with the official address.
Documents to be attached in the report are as follows:
Copy of the agreement, ownership, rent agreement or No Objection Certificate of the registered address of company’s office from the owner, tenant or lessor.
Photograph of the registered office
Self-attested ID Card of the person available at the time of verification
Any other required document (s).
If the company’s registered office is found to be not capable of receiving and acknowledging all notices and communications then the Registrar must send a notice to the company and its directors writing his intention to remove the name of the company from the Register of Companies and requesting or asking them to send their representations along with copies of all the relevant documents within 30 days from date of notice before taking further actions in accordance with the provisions of Section 248 of the Companies Act, 2013.
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