Managing Corporate Finance

Hi Friends,




I am going to start an Audit of one Public Co. soon in which I want to apply my C.Law knowledge & hence I am preparing “ROC related questionnaire”. For that I want to clear my some of doubts. Here is one :-


 There are 16 (sixteen) statutory registers which Co. has to maintain compulsorily. Take an example - Register of Foreign Members u/s 157 etc.





My question is – is it mandatory for company to maintain it even if such situation is not applicable? (because company in question doesn’t have any foreign member)



Plus, I want to know the practical issues in respect of Table A of Companies Act. Does it matter that company has adopted Table A as its AoA? Means I want to know :-


 1)     whether maintenance of aforesaid statutory registers depends on what has adopted by the company, Table A or its own AoA?    OR


2)     it doesn’t make any difference that whether company has adopted Table A or it has drafted its own AoA.

 Co. has to maintain statutory registers.




Which of the above is correct?





Kindly leave ur valuable comments.


A company has to maintain statutory register only if such situation is applicable.

Maintenance of Statutory Register is the duty cast upon the Company by the Companies Act, 1956. Irrespective of its Articles, the Company is required to maintain the same. Even if the Articles of the Company provides some relaxations, the Companies Act being superior law, it prevails over the Articles.


For your knowledge purpose:

In case of Clashes amongst various Laws, Who will supersede

General Matters:

(1)   The Companies Act, 1956 and Others

The Companies Act, 1956 will prevail

Contract Matters:

(1)   Companies Act, 1956 and The Contract Act, 1872

The Contract Act, 1872 will prevail.

Bye-Laws of the Company Matters:

(1)   The Companies Act, 1956 and with AOA and/or Table A

The Companies Act, 1956 will prevail

(2)   AOA and Table A

AOA will prevail


Ankur Shah (Practicing Company Secretary)

Ahmedabad, Gujarat - 380015

Mobile: +91-90330 03922, 94276 33901

E-Mail: ankur @




Managing Corporate Finance

Thnx both buddies for replies




I have seen in some AOA of Pvt Ltd companies "Table A is not applicable". Please let me know what are the pros and cons if we insert this clause in AOA of a new company.


Is it mandatory for a company to comply with Table A provisions of companies act if articles are silent on a specific issue which is covered by Table A?

Total thanks : 1 times




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