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Companies Act, 1973 (Act No. 61 of 1973)

Chapter XI: Accounting and Disclosure

Interim Accounting

308. Offences under sections 303 to 306, inclusive

 

 

Any company which fails to comply with any requirements of section 303, 304, 305 or 306 and any director of a company who fails to take all reasonable steps to secure compliance with any such requirement, shall be guilty of an offence.