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CS Professional · Compliance Management, Audit and Due Diligence · Documentation and Maintenance of Records

Tanvi Exports Ltd files its annual return with the Registrar in electronic form under rules made under Section 398. A tribunal asks the company to prove the contents of the filed return. Which position is correct under the Act?

Under Section 397, a document reproducing or derived from returns filed with the Registrar, once authenticated by the Registrar or an empowered officer in the prescribed manner, is admissible without further proof or production of the original. Section 120 does not itself make records conclusive evidence.

  1. AA document reproducing or derived from returns filed with the Registrar, authenticated by the Registrar or an empowered officer in the prescribed manner, is admissible without further proof or production of the originalCorrect
  2. BOnly the original paper return signed by the director is admissible, regardless of authentication
  3. CThe electronic copy is admissible only if the company obtains a separate order from the tribunal
  4. DSection 120 makes every electronic record conclusive evidence of the facts stated, without authentication

Explanation

Section 397 deems such authenticated documents admissible without further proof or production of the original. Section 120 concerns keeping and inspection of documents in electronic form, not evidentiary conclusiveness, so the last option confuses the two.

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