IN THE HIGH COURT OF DELHI AT NEW DELHI
SUBJECT : SOCIETIES REGISTRATION ACT
Date of Decision: 02.05.2012
BRIJ MOHAN GUPTA ….. Petitioner
Through: Mr. Sandeep Gupta, Adv.
THE REGISTRAR OF SOCIETIES ….. Respondent
Through: Mr.Rajiv Nanda, ASC with Mr.Brajesh Pandey, Mohd.
Aslum Khan, Adv. for R-1.
Mr. K.G. Sharma, Adv. for R-2 to 6.
HON’BLE MR. JUSTICE VIPIN SANGHI
The Companies Act, 1956 provided for registration of charitable organizations under section 25 of the Act but the same is now contained under Section 8 of the Companies Act 2013, if two basic requirements are fulfilled, namely:
- The main object of the company is promotion of commerce, art, science, religion, charity or any other useful object, and
- It intends to apply its profits, if any, or other income in promoting its objects, and to prohibit the payment of any dividend to its members.
Section 25 Companies Act 1956: If Central Government thinks fit, it may grant a licence to an association to be formed under this section without the words “Limited” or “Private Limited”. Such companies, when registered as Section 25 companies, enjoy many privileges not available to other companies registered under the Act.
The main advantages available to these companies include:
- Dispensed with use of words ‘Limited’ or ‘Private Limited’.
- No need to comply with statutory requirement of minimum share capital.
- Partnership firm is allowed to be member of such a Company.
- Further, various procedural exemptions have been provided under various other provisions of Companies Act like Annual Return, Annual General Meeting, Board Meetings, Maintaining of Books of Accounts, etc.
The procedure for registration under this section begins with filing of Form 1A with the Registrar of Companies. After the name is approved, an application has to be made to Regional Director, Company Law Board for licence under this section, along with copies of Memorandum of Association and Articles of Association and related documents.
Once registration is granted under these provisions, the company can also apply for registration under Section 80G of the Income Tax Act, 1961, which will allow donating persons to get 50% deduction from his taxable income.
Section 8 of the Companies Act, 2013: Formation of companies with charitable objects, etc:
(1) Where it is proved to the satisfaction of the Central Government that a person or an association of persons proposed to be registered under this Act as a limited company–
(a) has in its objects the promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object;
(b) intends to apply its profits, if any, or other income in promoting its objects; and
(c) intends to prohibit the payment of any dividend to its members, the Central Government may, by licence issued in such manner as may be prescribed, and on such conditions as it deems fit, allow that person or association of persons to be registered as a limited company under this section without the addition to its name of the word “Limited”, or as the case may be, the words “Private Limited”, and thereupon the Registrar shall, on application, in the prescribed form, register such person or association of persons as a company under this section.
(2) The company registered under this section shall enjoy all the privileges and be subject to all the obligations of limited companies.
(3) A firm may be a member of the company registered under this section.
(4) (i) A company registered under this section shall not alter the provisions of its memorandum or articles except with the previous approval of the Central Government.
(ii) A company registered under this section may convert itself into company of any other kind only after complying with such conditions as may be prescribed.
(5) Where it is proved to the satisfaction of the Central Government that a limited company registered under this Act or under any previous company law has been formed with any of the objects specified in clause (a) of sub-section (1) and with the restrictions and prohibitions as mentioned respectively in clauses (b) and (c) of that sub-section, it may, by licence, allow the company to be registered under this section subject to such conditions as the Central Government deems fit and to change its name by omitting the word “Limited”, or as the case may be, the words “Private Limited” from its name and thereupon the Registrar shall, on application, in the prescribed form, register such company under this section and all the provisions of this section shall apply to that company.
(6) The Central Government may, by order, revoke the licence granted to a company registered under this section if the company contravenes any of the requirements of this section or any of the conditions subject to which a licence is issued or the affairs of the company are conducted fraudulently or in a manner violative of the objects of the company or prejudicial to public interest, and without prejudice to any other action against the company under this Act, direct the company to convert its status and change its name to add the word “Limited” or the words “Private Limited”, as the case may be, to its name and thereupon the Registrar shall, without prejudice to any action that may be taken under sub-section (7), on application, in the prescribed form, register the company accordingly:
Provided that no such order shall be made unless the company is given a reasonable opportunity of being heard:
Provided further that a copy of every such order shall be given to the Registrar.
(7) Where a licence is revoked under sub-section (6), the Central Government may, by order, if it is satisfied that it is essential in the public interest, direct that the company be wound up under this Act or amalgamated with another company registered under this section:
Provided that no such order shall be made unless the company is given a reasonable opportunity of being heard.
(8) Where a licence is revoked under sub-section (6) and where the Central Government is satisfied that it is essential in the public interest that the company registered under this section should be amalgamated with another company registered under this section and having similar objects, then, notwithstanding anything to the contrary contained in this Act, the Central Government may, by order, provide for such amalgamation to form a single company with such constitution, properties, powers, rights, interest, authorities and privileges and with such liabilities, duties and obligations as may be specified in the order.
(9) If on the winding up or dissolution of a company registered under this section, there remains, after the satisfaction of its debts and liabilities, any asset, they may be transferred to another company registered under this section and having similar objects, subject to such conditions as the Tribunal may impose, or may be sold and proceeds thereof credited to the Rehabilitation and Insolvency Fund formed under section 269.
(10) A company registered under this section shall amalgamate only with another company registered under this section and having similar objects.
(11) If a company makes any default in complying with any of the requirements laid down in this section, the company shall, without prejudice to any other action under the provisions of this section, be punishable with fine which shall not be less than ten lakh rupees but which may extend to one crore rupees and the directors and every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to three years or with fine which shall not be less than twenty-five thousand rupees but which may extend to twenty-five lakh rupees, or with both:
Provided that when it is proved that the affairs of the company were conducted fraudulently, every officer in default shall be liable for action under section 447.
A Will is a legal document, by which one’s desires after his death can be performed. It is basically a document, whereby the property can be disposed of according to one’s liking, after his death. Else, in its absence, the property is inherited by the legal heirs according to the local laws of inheritance. In India, Hindu Succesion Act, 1956 deals with the matter of Inheritance among Hindus and Indian Succession Act, 1925 is applicable to others, except Muslims. ‘Will’ is defined under section 2(h) of the Indian Succession Act, 1925 as the legal declaration of the intention of a testator with respect to his property which he desires to be carried into effect after his death. The most important characteristic of a Will, is its revokable nature. The person who makes the Will is called ‘Testator’. Essentials of Will are as under :
- Must be in writing.
- It need not be on Stamp Paper.
- No particular form or language, but language should be simple, which can be understood by layman even.
- Handwritten Will in Testator’s handwriting is also acceptable, if its legible. Though typed Will is desirable.
- Testator should indicate that the Will is made voluntarily.
- Will should provide for appointment of Executor and schedule of properties.
- Most importantly, the Will should be signed by the Testator and attested by atleast two witnesses.
- Lastly, Registration of Will is not compulsory.
Ofcourse, Registration of a Will is not compulsory but it is desirable. Because a registered Will is kept in Safe Custody at the Office of the Registrar and therefore cannot be tampered with, destrotyed, or lost as can’t be accessed except under written permission. A Will is required to be registered at the office of the Sub-Registrar. The Witness need to acWill the Testator. But in case of incapacity of the Testator, the Registrar is required to visit the Testator’s place on a special application made in this behalf.
Voter ID Card is issued by State Governments under the Authorization of Election Commission, to Indian Citizens, who are atleast 18 years of age and eligible to vote. It serves the identification purpose not only at the time of voting but can also be used as identity & address proof before various government departments and private Organizations. It can sefely be submitted as address proof to Banks, Telephone Department, Electricity Company, Licencing Authority, Income Tax Department, etc.
The Voter ID card details can be checked online and also through some state portals, the Voter ID card can be applied online…
- Delhi: http://ceodelhi.gov.in/OnlineErms/login.aspx
- Karnataka: http://voterreg.kar.nic.in/
- Kerala: http://www.ceo.kerala.gov.in/eregistration.html
- Andhra Pradesh: http://ceoaperms.ap.gov.in/ERMS/Eregistrationnew/userdetails_new.aspx
The Voter ID card application requires you to fill up basic details like Name, Date of Birth, Address, Gender, Father’s Name, etc. You can download Voter ID form from here
In India, a marriage can be registered under either the Hindu Marriage Act, 1955 (applicable to Hindus only) or the Special Marriage Act, 1954. A Marriage is compulsorily required to be registered in respective state/union territories in accordance with the judgment by Hon’ble Supreme Court in the case of Smt. Seema Vs. Ashwani Kumar (2006) but the same has been not implemented by all the states. Though, recently in May 2014, Delhi Government directed for compulsory registration of marriages solemnized in the respective state / union territories.
Accordingly Delhi Government has issued directors an Order called The Delhi (Compulsory Registration of Marriage) Order, 2014 and shall extend to all marriages that solemnized in Delhi irrespective of caste, creed & religion. The parties to marriage shall apply jointly in the prescribed form for registration of their marriage with in a period of 60 days of their marriage and delay upto next 60 days can be condone by the Marriage officer. Penalty provisions also provided for non registration of marriage with in the prescribed time period.
The Marriage Registration also acts as a proof of marriage before different authorities like Area Magistrate, Passport Office, Banks, etc. The following documents are required for the registration of marriage:
- Application form completed in all respect, signed by both Husband & Wife.
- Proof of residence.
- Separate affidavit in prescribed format from Husband & Wife.
- Date of birth proofs of both parties.
- Two passport size photograph of both and one marriage photograph.
- Marriage invitation card if available.
On making the application, another date is provided to the parties to appear before the Registrar, who is also an SDM of the area. The parties need to bring some witness along, who has attended the marriage and can witness the same in the presence of the Registrar.
Foreigner Registration in India is governed by the Registration of Foreigners Act 1939 read with Registration of Foreigners Rules 1992. Sction 6 of the said Rules laid down as follows:
“Every foreigner entering India or resident in India shall present in person or through an authorised representative to the appropriate Registration Officer specified in Rules, a report (herein after-referred to as a registration report) within the time specified in that rule:
Provided that no such report shall be necessary in the case of a foreigner who enters India on a visa for a period of not more than one hundred and eighty days and who does not remain in India beyond the said period.”
That implies that all the foreigners visiting India for more than 180 days, need to present himself before the concerned foreigner’s registration officer and will be required to get themselves registered within 14 days of his first arrival, irrespective of the duration of their stay. The said registration is VISA based and would be valid for a period of his stay in India, though no fees is payable, except that penalty is levied in over-staying cases beyond that period or on delayed registrations.
The Foreigner Registration Offices are located at various major cities in India like Delhi, Kolkatta, Mumbai, Amritsar, Chennai, etc.
Employment Registration India – An Employment Exchange is an organisation that provides employment assistance on the basis of qualification and experience. The Departments of Employment in various States of India allow unemployed educated youth residing in the respective States to pre-register for impending job vacancies occurring in different sectors of that State. The registered job seekers, in many States, can also check their status on the job waiting-list online. They also allow job seekers to search for suitable jobs and to update their resume. Employers can post their vacancies with these exchanges and choose from among the registered candidates as per their requirements.
Unemployed persons as well as currently employed persons looking for more suitable jobs can register with the Employment Exchanges operating in their States to avail of job opportunities.
Fill up the required application form, which is either available online or with the Employment Exchange in your area of residence. You need to submit attested photocopies of all your educational and experience-related certificates along with your resume, Caste Certificate (optional) and photographs, and produce identity documents such as Voter’s Identity Card or Ration Card or Passport or Birth Certificate or Domicile Certificate, at the Employment Exchange operating in your region. After registration, you will be issued a registration number.
Death Registration India – In India, it is mandatory under the Registration of Births & Deaths Act, 1969 to register every death with the concerned State/UT Government within 21 days of its occurrence. Death Certificate is issued by the local Municipal Authority, certifying the fact and date of Death. A Death registration is not only compulsory but it is essential to prove date and time of death, thereby relieving relatives from various social and legal obligations. Also helps in claiming insurance and right in property of the deceased.
As death in a Hospital is reported by the medical officer to the Municipal Authorities directly and in case of death in a house, the head of the family can report and get it registered with the local authorities. In case, the death is not registered within 21 days of its occurence, then permission from Area Magistrate is required to be sought.
The acknowledgement of registration received by the registrant can be carried by any member of the family to the office of the Municipal authority and certificates can be applied on the payment of prescribed fees. The death certificate is issued within 2-3 days time.
Every Birth is reported and registered within 21 days of Birth. Generally, the Birth takes place in an Hospital or a Nursing Home, therefore it is automatically reported by the Authorized Medical Officer of the Hospital to the Local Municipal Authorities. Otherwise the incharge of the place, where the Birth has taken place, can provide the information to the Local Authority in the prescribed format.
A parent can visit local municipal office with the registration number provided by the Hospital, on registration of Birth. And can apply for as many Birth certificates to the Local Municipal Authorities on the payment of fees per certificate, which is normally Rs 10-20. Ofcourse, the computerization of the Municipal offices, has simplified the Birth Registration procedure to a great extent.
In exceptional circumstances, i.e. beyond 1 year of birth, Birth can be registered on the order of Area Magistrate, on affidavit and payment of late fee. And in case, some error is made on behalf of Hospital at the time of registration of Birth with respect to Name of Parents, address, etc. Then the parent is required to apply for correction under Affidavit attested by Area Magistrate.