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Issue of shares at different face value

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(Querist)
23 September 2008 can any one suggest me on whether can a company can issue shares of same class with different face values.
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
24 September 2008 Shares of a class can not be issued with different face values as the capital structure is to be authorised as per the Memorandum which is Registered with the ROC. And ROCs do not register a class of shares with different face values. However, shares of a particular class may be issued with different Paid up values.
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