09 February 2015
Recently we have shifted our companies registered office outside the local limits but falls under the jurisdiction of the same ROC. For which we have taken share holders approval by way of special resolution and filed Form MGT 14 and INC - 22.
Section 12 (5) is not clear that whether we need to file INC - 22 within 15 days from the date of passing special resolution or 15 days from the change in registered office.
For Ex: Date of passing special resolution 31.12.2014. Shifting of ROC 22.01.2015.
Kindly advice which date should I take into consideration for filing INC 22?
09 February 2015
There is no reference about days in section 12(5). But for "every change", section 12(4) has to be looked into wherein the limitation period is specified as "15 days of change". Change is effected from the date of approval of the resolution, though change happened (in your case) on a subsequent date. Therefore, Metha Ji's observation seems to be correct.
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