The paid up capital of the Company is 3 crores and the company has appointed Company Secretary throughtout the year.
W.e.f. 15/09/2009 the Company having paid up capital o Rs. 2 to 5 Crores has an option to appoint full time Company Secretary or to obtain Compliance Certificate. If the company has appointeed full time company secretary, it is not required to obtain the Certificate from the Practicing Company Secretary under rule 3 of the companies (Compliance Certificate) Rules, 2001.
However, in your case the Company Secretary has resigned only on 01st March, 2010 therefore the intention of law for the appointment of Company Secretary has been complied with. Becasue the compliance of law has already been confirmed by the appintment of company secretary throughout the year, which is in other case is to be certified by the Compliance Certificate.
Therefore, in my opinion there is no need for the Compliance Certificate for the Financial Year 2009-10.
Further, contrary views are welcome.