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CS Professional · Drafting, Pleadings and Appearances · Art of Advocacy and Appearances

Verma Pharma Ltd. is applying to the Tribunal for approval to revise its financial statements for an earlier year under Section 131. The company's company secretary will present the application. Which statement is correct?

The Tribunal must give notice to both the Central Government and the Income-tax authorities and consider their representations before passing an order under Section 131. Under Section 432 the company may authorise a company secretary to present its application, so appearance is not limited to directors.

  1. AThe company secretary cannot present it, as only directors may appear on such an application
  2. BThe Tribunal must give notice to the Central Government and the Income-tax authorities and consider their representations, and the company may authorise a company secretary under Section 432Correct
  3. CThe Tribunal must give notice only to the Income-tax authorities and not to the Central Government
  4. DNo notice is needed, but a company secretary may appear

Explanation

The first proviso to Section 131(1) requires the Tribunal to give notice to both the Central Government and the Income-tax authorities and to consider their representations. Section 432 lets the company authorise a company secretary to present its case. Notice to only one authority, or no notice, is wrong.

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