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TypeBare Act JurisdictionCentral Government

Companies (Second Amendment) Act, 2002 Section 62

Insertion of New Section 446a

~1 min read
https://sooperkanoon.com/act/45261

Bare act section · Research

About this section

Companies (Second Amendment) Act, 2002 Section 62 is part of Companies (Second Amendment) Act, 2002 - Insertion of New Section 446a. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

After section 446, the following section shall be inserted, namely:--

"446A. Responsibility of directors and officers to submit to Tribunal audited books and accounts.-- The directors and other officers of every company shall ensure that books of account of the company are completed and audited up to date of winding up order made by the Tribunal and submitted to it at the cost of the company, failing which such directors and officers shall be liable for punishment for a term not exceeding one year and fine for an amount not exceeding one lakh rupees.".

Frequently asked questions

What does Companies (Second Amendment) Act, 2002 Section 62 provide?

Section Section 62 of the Companies (Second Amendment) Act, 2002 (Insertion of New Section 446a) is reproduced on this page as part of the Companies (Second Amendment) Act, 2002. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Companies (Second Amendment) Act, 2002 Section 62?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Companies (Second Amendment) Act, 2002 Section 62. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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