F 32



Querist : Anonymous (Querist)
09 August 2012
Director appointed in a public AND/PVT company is likely to retire by rotation u/s 255, 256 of the act.If the retired director is reappointed in the same AGM , is it obligatory to file eform 32 with ROC for his retirement as well as his reappointmen?
IF YES Whether filing fees needs to be paid?


CS Abhishek Goyal (Expert)


Click to Talk 09 August 2012
The purpose of filing form 32 is to register every change in directorship whether cessation or appointment. section 303(2) also makes it obligatory on the company to intimate the ROC of every change in its register of directors. With this objective in mind, form 32 has been prescribed. However in case of reappointment of retiring director in the same AGM, there is no change either in the board or in the register of directors as required by section 303(2). Thus in my view, form 32 is not required to be filed.


Querist : Anonymous (Querist)
09 August 2012
thank you SO MUCH Dear Expert


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