Forms uploaded on MCA with unsigned attachements - Series 520
Forms uploaded on
MCA with unsigned attachments
(02nd
January 2020)
Many
persons ask questions in relation to uploading of forms with unsigned
attachments like –
In
this editorial author shall discuss provisions under companies Act Relating to
Filing of Applications, Documents, Inspection etc. in Electronic Form.
Extract of law:
As per Section
398, (1) Notwithstanding anything to the contrary
contained in this Act, and without prejudice to the provisions contained in
section 6 of the Information Technology Act, 2000, the Central Government may
make rules so as to require from such date as may be prescribed in
the rules that—
(b) such document, notice, any communication or
intimation, as may be required to be served or delivered under this Act, in the
electronic form and authenticated in such
manner as
may be prescribed;
As per Rule 8 of Companies (Registration Offices
and Fees) Amendment Rules, 2014,
Authentication of Documents: (6) Scanned image of documents shall be of
original signed documents relevant to the e-forms or forms and the scanned
document image shall not be left blank without bearing the actual signature of authorized
person
Whether unsigned documents or documents marked with Sd/- can be filed with
Authorities?
This question can be
answered clearly by plain reading of Section 398 read with rule 8 of
Registration office and fees rules.
Power is vested with
Central Government (MCA) u/s 398 to make rules regarding manner of filing of
documents with authorities. MCA clarifies answer of this question in rule 8(6) Authentications of Documents.
Rule 8(6) says two
things:
Point 1: Scanned image of documents shall be of original signed
documents relevant to the e-forms or forms
As per this
provision, whatever documents attached with any e-form filed with authorities
shall be copy of original signed documents.
Therefore, one can
opine that if a document is a copy of original signed document then it can’t be
filed mentioning SD/-
Even, it is
responsibility of Director/ professional certifying the e-form to check the
original signed copy of the documents are only attached in the e-form.
Point 2: the scanned document image shall not be left blank without
bearing the actual signature of authorized person
As per this
provision, whatever documents attached with any e-form filed with authorities shall
not left blank without actual signature.
Therefore, one can
opine thatdocuments attached with e-form should be signed; it can’t be unsigned
or left blank without signature.
Therefore, many people
ask whether List of Shareholder in MGT-7 should be signed or not? Answer for
same can be derivedfrom the above two corollaries that any document being filed
with ROC can’t be left blank without signature.
Therefore, one can
deduce that each and every document submitted with authorities in electronic
form:
·
Should be signed
·
Can’t left blank without signature
·
Can’t mention SD
·
Should be copy of Original Signed document
only.
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES
Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).
Disclaimer: The entire contents of this document have been
prepared on the basis of relevant provisions and as per the information
existing at the time of the preparation. Although care has been taken to ensure
the accuracy, completeness and reliability of the information provided, still I
assume no responsibility therefore. Users of this information are expected to
refer to the relevant existing provisions of applicable Laws. The user of the
information agrees that the information is not a professional advice and is
subject to change without notice. I assume no responsibility for the
consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE
FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING
OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION.
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