Department has clarified vide Circular No. 3/81, dated 15-12-1981 that the offset printing system as recently developed is as good as normal printing and there does not appear any objection in accepting the same by the Registrar for the purpose of registration. It has been decided by the Madras High Court and further Circular No. 7/93, dated 22-6-1993 issued by the Department that the ROC shall accept computer laser printed documents provided the documents are neatly and legibly printed and comply with the requirement of the Act. It has also been clarified that the printing in dotmatrix or NLQ or laser may be accepted for Registration by the Registrar of Companies.