The Companies Act (Bangladesh), 1994

PART IV
MANAGEMENT AND ADMINISTRATION

Office and Name
 
77. Registered office of company - (1) A company shall as from the day on which it begins to carry on business or as from the twenty-eight day after the date of its incorporation, whichever is earlier, have a registered office to which all communications and notices may be addressed.

(2) Notice of the situation of the registered office and of any change therein shall be given within twenty-eight days after the date of the incorporation of the company or of the change, as the case may be, to the Registrar who shall record the same.

(3) The inclusion in the annual return of a company of the statement as to the address of its registered office shall not be taken to satisfy the obligation imposed by this section.

(4) If a company carries on business without complying with the requirements of this section, it shall be liable to a fine not exceeding two hundred taka for every day during which it so carries on business.

78. Publication of name by a limited company - Every limited company-

(a) Shall paint or affix, and keep painted or affixed, in letters easily legible and in Bengali or English characters, its name in a conspicuous position on the frontside of every office or place in which its business is carried on:

(b) shall have its name engrave in legible characters on its seal;

(c) shall have its name mentioned in legible Bangali or English characters in  all bill-heads, letter papers and in notices, advertisements and other official publications of the company, and in all bills of exchange, hundis, promissory notes, endorsements, cheques and orders for money or goods purporting to be singed by or on behalf of the company, and in all bills of parcels; invoices, receipts and letters credit of the company.

79. Penalties for non-publication of name - (1) If a limited company maines default in complying with the provisions of section 78 (a), it shall be liable to a fine not exceeding five hundred taka for everyday during which the default continues and every officer of the company, who knowingly and willfully authorises or permits the default, shall be liable to a like penalty.

(2) If any officer of a limited company, or any person on its behalf--

    (a) uses or authorises the use of any seal purporting to be a seal of the company whereon its name is not engraven as required by section 78 (b); or

    (b) issues or authorises the issue or any bill-head, letter paper, notice, advertisement or other official publication of the company, or signs or authorises on be signed on behalf of the company any bill of exchange hundi, promissory note, endorsement, cheque or order for money or goods, or issues or authorises to be issued any bill of parcels, invoice, receipt or letter of credit of the company, wherein its name is not mentioned as required by section 78 (b); 

he shall be liable to a fine not exceeding one thousand taka, and shall further be personally liable to the holder of any such bill, hundi, promissory note, cheque or order for the amount thereof, unless the same is duly paid by the company.

80. Publication of authorised as well as subscribed and paid-up capital---(1) Where any notice, advertisement or other official publication of a company contains a statement of the amount of the authorised capital of the company, such notice, advertisement or other official publication shall also contain a statement in an equally prominent position and in equally conspicuous characters of the amount of the capital which has been subscribed and the amount paid-up.

(2) Any company which makes default in complying with the requirements of this section and every officer of the company who is knowingly a party to the default shall liable to a fine not exceeding five thousand taka.

Meeting and Proceeding

81. Annual general meeting--(1) Every company shall in each year of the Grogorian calendar hold in addition to any other meetings a general meeting as its annual general meeting and shall specify the meeting as such in the notices calling it; and not more than fifteen months shall elapse between the date of one annual general meeting of a company and that of the next:

Provided that a company may hold its first annual general meeting within a period of not more than eighteen months from the date of its incorporation; and if such general meeting is held within that period, it shall not be necessary for the company to hold any annual general meeting in the year of its incorporation or in the following year;

Provided further that the Registrar may, on an application made by a company within thirty days from the date of expiry of the period specified for holding the annual general meeting as aforesaid, extend the time within which any annual general meeting, not being the first annual general meeting shall be held, by a period not exceeding ninety days or not exceeding the 31st December of the calendar year in relation to which the annual general meeting is required to be held, whichever is earlier.

(2) If a company defaults in complying with the provisions of sub-section (1), the Court may, on the application of any member of the company, call or direct the calling of a general meeting of the company and give such ancillary or consequential direction as the Court thinks expedient in relation to the calling holding and conducting of the meeting.

82. Penalty for default in complying with section 81--If default is made in holding a meeting of the company in accordance with sub- section (1) of section 81, or in complying with any directions of the Court under sub-section (2) thereof, the company and every officer of the company who is in default, shall be punishable with fine which may extend to ten thousand taka and in case of a continuing default, with a further fine which may extend to two hundred fifty taka for every day after the first day during which such default continues.

83. Statutory meeting and statutory report of company--(1) Every company limited by shares and every company limited by guarantee and having a share capital shall, within a period of not less than one month and not more than six months from the date at which the company is entitled to commence business, hold a general meeting of the members of the company; in this Act such meeting is referred to as "the statuary meeting".

(2) The Board of Directors shall, in accordance with the other provision of this Act, prepare a report, in this Act referred to as 'statutory report" and shall at least 21 days before the day on which the statutory meeting is not be held, forward the report to very member of the company:

Provided that if the  report is forwarded later than the time as is required above, it shall notwithstanding that fact, be deemed to have been duly forwarded if any member entitled to attend and vote at the meeting does not object to such forwarding.

(3) The statutory reports shall set out the following namely--

(a) the total number of shares allotted, distinguishing the shares allotted as fully or partly paid-up, otherwise than in cash, and stating in the case of shares partly paid-up, the extent to which they are so paid up, and in either case, the consideration for which they have been allotted;

(b) the total amount of cash received by the company in respect of all the shares allotted, distinguished as aforesaid;

(c) showing under separate proper headings--

    (i) an abstract of receipts of the company and of the payments made thereout up to a date within seven days prior to the date of the report;

    (ii) the receipts of the company from the shares and debentures and other sources, the payments made thereout and particulars of the concerning balance remaining in hand;

    (iii) any commission or discount paid or to be paid on the issue or sale of shares or debentures; and

    (iv) an account or estimate of the preliminary expenses of the company;

(d) the names, addresses and occupations of the directors of the company and of its auditors; and also, if there be any, of its managing agent, manager and secretary. and the change, if any which have occurred in such names addresses in and occupations since the date of the incorporation of the company;

(e) the particulars of any contract which, or the modification or the proposed modification of which is to be submitted to the meeting for its approval, together with the particulars of the modification or proposed modification of such contract;

(f) the extent, if any, due on calls from every director, from managing agent, every partner of the managing agent, every firm in which the managing agent is a partner, and where the managing agent is a private company, every director thereof;

(h) the particulars of any commission or brokerage paid or to be paid in connection with the issue or sale of shares or sale of shares or debentures to any director, or to the managing agent, any partner of the managing agent, any firm in which the managing agent is a partner and, where the managing agent is a private company, to any director thereof.

(4) The statutory report shall be certified as correct by not less than two directors of the company, one of whom shall be the managing director where there is one.

(5) After the statutory report has been certified as required by sub-section (4), the Board of Directors the company shall, in so far as the report relates to the shares allotted by the company, the cash received in respect of such shares and the receipts and payments of the company, get it certified as correct by the auditors of the company.

(6) The Board of Director shall cause a copy of the statutory report certified as if required by this section to be delivered to the Registrar for registration forthwith, after copies thereof have been sent to the members of the company.

(7) The Board of Directors shall prepare a list showing the names, addresses and occupation of the members of the company, and the number of shares  held by  them respectively, to be produced at the commencement of  the statutory meeting and to remain open and accessible to any member of the company during the continuance of the meeting.

(8) The members of the company present at the meeting shall be at liberty to discuss any matter relating to the formation of the company or arising out of the statutory report, whether previous notice has been given or not; but no resolution may be passed of which notice has not been given in accordance with the provisions of this Act.

(9) The meeting may adjourn from time to time and at any adjourned meeting, any resolution of which notice has been given in accordance with the provisions of this Act, Whether before or after the former meeting, may be passed; and the adjourned meeting shall have the same powers as an original meeting.

(10) If a petition is presented to the Court in the manner provided by Part V for winding up of the company on the ground of default in filing the statutory report or in holding the statutory meeting the court may, instead of directing that the company be wound up, give directions for the presentation of the report or for holding the meeting or make such other order as may be just.

(11) If default is made in complying with the provisions of this section, every director or other officer of the company who is in default shall be punishable with fine which may extend to five thousand taka.

(12) Nothing in this section shall apply to a private company.

84. Calling of extraordinary general meeting on requisitions--(1) Notwithstanding anything contained in the articles, the directors of a company which has a share capital, shall on the requisition of the holders of not less than one tenth on the issued share capital of the company upon which all calls or other sums then due have been paid, forthwith proceed to call an extraordinary general meeting of the company, and in the case of a company not having a share capital the directors thereof shall call such meeting on the requisition of such members as have, on the date of submitting the requisition, not less than one tenth of the total voting power in relation to the issues on which the meeting is called.

(2) The requisition must state the objects of the meeting and must be signed by the requisitioned and deposited at the registered office of the company, and may consist of several documents in like form, each signed by one or more requisitioned.

(3) If the directors do not, within twenty one days from the date of deposit of the requisition, proceed duly to call a meeting on a day not later than forty-five days from the date of the deposit of the requisition, then the requisitioned, or a majority of them in value, may themselves call the meeting, but any meeting so called shall be held before the expiration of three months from the date of the deposit of the requisition.

(4) Any meeting called under this section by the requisitionnists shall be called in the same manner, as nearly as possible, as that in which meetings are to be called by directors.

(5) Any reasonable expenses incurred by the requisitioned by reason of the failure of the directors duly to call a meeting shall be repaid to the requisitionists by the company, and any sum so repaid shall be retained by the company, out of any sums due or to become due from the company by way of fees or other remuneration for their services to such of the directors as were in default.

85. Provision as to meeting and votes---(1) The following provisions shall have effect with respect to meeting of a company notwithstanding any provisions made in the articles of association of the company in this behalf:

(a) an annual general meeting may be called by fourteen days notice in writing, and a meeting other than an annual general meeting or a meeting for the passing of a special resolution may be called by twenty one day's notice in writing: Provided that a meeting may be called by shorter notice than aforesaid, if it is so agreed in writing--

    (i) in the case of an annual general meeting, by all the members entitled to attend and vote thereat; and

    (ii) in the case of any other meeting by the members of the company holding, if the company has a share capital not less than 95 percent of such part of the paid-up share capital of the company as gives a right to vote at the meeting, or having if the company has no share capital, not  less than 95 percent of the total voting power exerciseable at the meeting;

(b) notice of the meeting of a company with the statement of the business to be transacted at the meeting shall be served on every member in the manner in which notices are required to be served by Schedule 1; but accidental omission to give notice to, or the non-receipt of notice by, any members shall not invalidate the proceedings at any meeting;

(c) five members present in person or by proxy, or the chairman of the meeting, or any member or members holding not less than one-tenth of the issued capital which carries voting rights shall be entitled to demand a poll: Provided that in the case of a private company, if not more than seven members are personally present, one member, and if more than seven members are personally present, two members, shall be entitled to demand a poll:

(d) an instrument appointing a proxy, if * the form set out i regulation 68 of Schedule I, shall not be questioned on the ground that if fails to comply with any special requirements specified for such instruments by the articles; and

(e) any shareholder whose name is entered in the register of shareholders of the company shall enjoy the same rights and be subject to the same liabilities as all other shareholders of the same class.

(2) The following provisions shall have effect if so far as the articles of the company do not make other provision in this behalf:--

    (a) two or more members holding not less than one-tenth or the total share capital paid-up or, if the company has not a share, capital, not less than five percent in number of the members of the company may call a meeting.

    (b) in the case of a private company whose number of members does not exceed six, two members and if such number exceeds six, three members, and in the case of any other company, five members personally present shall be a quorum;

    (c) any  member elected by the members present at a meeting may be chairman thereof.

    (d) in the case of company originally having a share, capital, every member shall have one vote in respect of each, share or each hundred taka of stock held by him, and in any other cases very member shall have one vote;

    (e) on a poll, votes may be given either personally or by proxy;

    (f) the instrument appointing a proxy shall be in writing under the hand or the appoint or of his attorney duly authorised in writing or if the appointer is a corporation or a company, either under seal or under the hands of an officer or an attorney duly authorised: Provided that the appointment of proxy shall not be allowed in case of companies formed under section 28 and a proxy may or may not be a member of the company.

(3) If for any reason it is impracticable to call a meeting of a company in any manner in which meeting of that company may be called or to conduct the meeting of the company in manner prescribed by the articles or this Act the Court may either of its own motio or on the application of any director of the company or of any member of the company who would be entitled to vote at the meeting, order a meeting of the company to be called, held and conducted in such manner as the Court thinks fit, and where any such order shall for all purposes be deemed to be a meeting of the company duly called, held and conducted.

86. Representation of companies at meetings of other companies of which they are members-- A company which is a member of another company may, by resolution of the directors, authorise any of its official or any other person to act as its representative at any meeting of that other company, and the person so authorised shall be entitled to exercise the same powers on behalf of the company which he represents as if he were an individual shareholder of that other company.

87. Extraordinary and special resolution--(1) A resolution shall be a extraordinary resolution when it has been passed by a majority of not less than three fourths of such members entitled to vote as are present in person or by proxy, where proxies are allowed, at a general meeting of which notice specifying the intention to propose the resolution as an extraordinary resolution has been duly give.

(2) A resolution shall be a special resolution when it has been passed by such a majority as is required for the passing of an extraordinary resolution and at a general meeting of which not less than twenty-one day's notice specifying the intention to propose the resolution as a special resolution has been duly given;

Provided that, if all the members entitled to attend and vote at any such meeting so agree, a resolution may be proposed and passed as a special resolution at a meeting of which less than twenty-one day's notice has been given.

(3) At any meeting at which an extraordinary resolution or a special resolution is submitted to be passed a declaration of the chairman on a show of hands that the resolution is carried shall, unless a poll is demanded, be conclusive evidence of the fact without proof of the number or proportion of the votes recorded in favour of or against the resolution.

(4) At any meeting at which an extraordinary resolution or a special resolution is submitted to be passed a poll may be demanded.

(5) Where a poll is demanded, the poll may in accordance with the articles, be taken in such manner as the chairman may direct; and if the chairman so directs it be taken at the meeting at which it is demanded.

(6) Where a poll is demanded in accordance with this section, in computing the majority on the poll, reference shall be had to the number of votes top which each member is entitled by the articles of the company or under this Act.

(7) For the purposes of this section, notice of a meeting shall be deemed to be duly given and the meeting to be duly held when the notice is given and the meeting held in manner prescribed by the articles or under this Act.

88. Registration and copies of special and extraordinary resolution:--(1) A copy of every special and extraordinary resolution shall, within fifteen  days from  the passing thereof, be printed or typewritten and duly certified under the signature of an officer of the company and filed with the Registrar who shall record the same.

(2) Where articles have been registered, a copy of every special resolution for the time being in force shall be embodied in or annexed to every copy of the articles issued after the date of the resolution.

(3) Where articles have not been registered, a copy of every special resolution shall be forwarded in print to any member at his requiest on payment of fifty taka or such less sum as the company may direct.

(4) If a company makes defalt in so filing with the registar copy of a special or extraordinary resolution it shall be liable to a fine not exceeding one hundred taka for every day during which the default continues.

(5) If a company makes default in embodying in complying with the provisions of sub-section (2) or (3) it shall be liable to a fine not exceeding fifty taka for each copy in respect of which default is made.

(6) Every officer of a company, who knowingly and wilfully authorise or permits  any default by the company in complying with the requirement its of this section, shall be liable to the like penalty as is imposed by this section on the company for that default.

89. Minutes of proceedings of general meeting and of its directors--(1) Every company shall cause minutes of all proceedings of general meeting and meetings of its directors to be entered in books kept for that purpose.

(2) Any such minute, if purporting to be signed by the chairman of the meeting at which the proceedings were had. or by the chairman of the next succeeding meeting shall be evidence of the proceedings.

(3) Until the contrary is proved--

    (a) A general meeting of the company or a meeting of its directors, in respect of the proceedings of which minutes have been made, shall be deemed to have been duly called and held: and

    (b) the proceedings of such meeting shall be deemed to have been held as described in the minutes and the appointments of directors or liquidators at such meeting shall be deemed to be valid:

(4) The books containing the minutes of proceedings of any general meeting of a company shall be kept at the registered office of the company and shall during business hours a subject to such reasonable restrictions as the company may by its article or in general meeting impose so that no less than two hours in each day be allowed for inspection be open to the inspection of any member without charge.

(5) Any member shall at any time after fourteen days from the meeting, be  entitled to be furnished within seven days after he has made a request in that behalf to the company with a copy of any minutes referred to in subsection (4) at a change not exceeding ten taka for every hundred words.

(6) If any inspection required under sub-section (4) is refused, on if any copy required under sub-section (5), is not furnished within the time specified in sub-section (5), the company and every officer of the company who is knowingly and wilfully in default or who authorises or permits default shall be liable in respect of each offence to a fine not exceeding taka one hundred and to a further fine not exceeding one hundred taka for every day during which the default continues.

(7) In the case of any such refusal or default the Registrar may by order compel an immediate inspection of the books in respect of all proceedings of general meeting or direct that the copies required shall be sent to the person requiring them.

Directors

90. Directors obligatory - (1) Every public company and a private company which is a subsidiary of a public company shall have at least three directors.

(2) Every private company other than a private company mentioned in sub-section (1) shall have at least two directors;

(3) Only a natural person may be appointed a director.

91. Appointment of directors: - (1) Notwithstanding anything contained in the articles of a company--

    (a) the subscribers of the memorandum shall be deemed to be the directors of the company until the first director are appointed.

    (b) the directors of the company shall be elected by the members from among their number in general meeting; and

    (c) any casual vacancy occurring among the directors may be filled in by the other directors but the person the appointed shall be a person qualified to be elected a director under clause (b) and shall be subject to retirement at the same time as if he had become a director on the day on which the director in whose place he is appointed was last appointed a director.

(2) Notwithstanding anything contained in the articles of a company other than a private company not less than one third of the whole number of directors shall be persons whose period of office is liable to determination at any time by retirement of directors rotation.

92. Restrictions on appointment or advertisement of director - (1) A person shall not be capable of being appointed director of a company by the articles and shall not be named as a director or proposed director of a company in any prospectus issued by or on behalf of the company or in relation to any intended company or in any statement in lieu of prospectus filed by or on behalf of a company unless before the registration of the articles or the publication of the prospectus, or the filing of he statement in lieu of prospectus, as the case may be, he has by himself or by his agent authorised in writing -

(a) signed and filed with the Registrar a consent in writing to act as such director; and

(b) in the case of companies having a share capital -

    (i) signed the memorandum for a number of shares not less than his qualification shares; or

    (ii) taken from the company and paid or agreed to pay for his qualification shares; or

    (iii) signed and filed with the registrar a contract in writing to take form the company and pay for his qualification shares; or

    (iv) made and filed with the Registrar any affidavit to the effect that a numbert of shares not less than his qualifications share are registered in his name.

(2) On the application for registration of the memorandum and article, if any, of a company, the applicant shall file with the Registrar a list of the persons who have consented to be directors of the company, and, if this list contains the name of any person who has not so consented, the applicant shall be liable to fine not exceeding two thousand taka:

Provided that nothing in this section shall apply to the appointment of the chief executive, by whatever name called, of any insurance company or a banking company as a director of that company if the article; thereof provides for such appointment.

93. Consent of candidate for directorship - (1) Every person, proposed as a candidate for the office of a director shall sign, and file with the company, his consent in  writing to act as a director, if appointed.

(2) A person shall not act as a director of the company unless he has, within thirty days of his appointment, signed and field with the Registrar his consent in writing to act as such director.

94. Disqualifications of directors - (1) A person shall not be capable of being appointed director of a company, if -

    (a) he has been found to be of unsound mind by a competent court and the finding is in force; or

    (b) he is an undischarged insolvent; or

    (c) he has applied to be adjudicated as an insolvent and his application is pending; or

    (d) he has not paid any call in repect of shares of the company held by him, whether alone or jointly with others, and six months have elapsed from the last day fixed for the payment of the call; or

    (e) he is a minor.

(2) A company may in its articles provide additional grounds for disqualification of a director.

95. Notice of meetings:--Notice of every meeting of the Board of Directors of a company shall be given in writing to every director for the time being in Bangladesh and at his address in Bangladesh.

96. Meeting of Board:--In the case of every company a meeting of its Board of Directors shall be held at least once in every three and at least four such meetings shall be held in every year.

97. Qualification  of Director:--(1)  Without prejudice tot he restrictions imposed by section 92, it shall be the duty of every director to hold qualification share to be specified in the articles and, if he is not already qualified, he shall obtain his qualification within sixty days after his appointment, or such shorter time as may be fixed by the articles.

(2) If, after the expiration of the period mentioned in sub-section (1) any unqualified person acts as a director of the company, he shall be liable to a fine not exceeding two hundred taka for every day between the expiration of the said period and the last day on which it is proved that he acted as a director (both days inclusive).

98. Validity of act of director:--The acts of a director shall be valid notwithstanding any defect that may afterwards be discovered in his appointment of qualification:

Provided that nothing in this section shall be deemed to give validity to act done by a director after the appointments of such director has been shown to be invalid.

99. Ineligibility of brankrupt to act as director:--(1) If any person being an undischarged insolvent acts as director or managing agent or manager of any company, he shall be liable to imprisonment for a term not exceeding two years or to a fine not exceeding five thousand taka or to both.

(2) In this section the expression "company" includes a company incorportated outside Bangladesh which has an established place of business within Bangladesh.

100. Probitition on assignment of office by director:-- Any assignment of his office made after the commencement of this Act by any director shall void and shall be of no effect.

101. Appointment and terms and office of alternate directors-- (1) The Board of Directors of a company may, if so authorised by its articles or by a resolution passed by the company in general meeting, appoint an alternate director, to act for a director hereinafter in this section called the original director during his absence for a continuous period of not less than three months from Bangladesh.

(2) An alternate director appointed under sub-section (1) shall not hold office as such for a period longer than that permissible to the original director in whose place he has been appointed and shall vacate the office, immediately after he receives information that the original director has returned to Bangladesh.

(3) If the term of office of the original director is determined before he so returns to Bangladesh any provision for automatic reappointment of retiring directors in default of another appointment shall apply to the original and not to the alternate director.

102. Avoidance of provisions relieving liability of directors:--Save as provided in this section, any provision, whether contained in the articles of a company or in any contract with a company or otherwise, hereafter in this section referred to as the said provision, for exempting any director, manager or officer of the company or any person, whether an officer of the company or not, employed by the company as auditor from, or for indemnifying him against, any liability which by virtue of any rule of law would otherwise attach to him in respect of any negligence, default, breach of duty or breach of trust of which he may be guilty in relation to the company shall be void;

Provided that--

(a) nothing in this section shall operate to deprive any person of any exemption or right to be indemnified in respect of anything done or omitted to be done by him while the said provision was in force before the commencement of this Act; and

(b) a company may, in pursuance of the said provision indemnify any such director, manager, officer or auditor against any liability incurred by him in defending any proceedings, whether civil or criminal, in which judgement is given in his favour or in which he is acquitted or in connection with any application under section 3 of this Act in which relief is granted to him by the Court.

103. Loan of Director--(1) No company, hereinafter in this section referred top as the lending company, shall make any loan or give any guarantee or provide any security in connection with a loan made by a third party to--

    (a) any director of the lending company

    (b) any firm in which any director of the lending company is a partner;

    (c) any private company of which any director of the lending company is a director or member; or

    (d) any public company, the managing agent manager or director where of is accustomed to act in accordance with the directions or instruction of any director of the lending company:

    Provided that nothing in this section shall apply to the making of a loan or giving of any guarantee or providing any security by a lending company. if--

    (i) such company is a banking company or a private company not being a subsidiary of a public company, or if such company as a holding company makes the loan or gives the guarantee or provide the security to its subsidiary; and

    (ii) the loan is sanctioned by the Board of Directors of any company and approved by the general meeting and, in the balance sheet, there is a specific mention of the loan, guarantee or security, as the case may be:

Provided further that, in no case the total amount of the loan shall exceed 50% of the paid up value of the shares held by such director in his own name

(2) In the event of any contravention of sub-section (1) every person who is a party to such contravention including in particular any person to whom a loan is made or on whose behalf a guarantee is given to or security provided shall be punishable with the fine which extend to five thousand taka or simple imprisonment for six months in lieu of fine and shall be liable jointly and severally to the lending company for the repayment of such loan or for making good any sum which the lending company may be called up to pay under the guarantee given or security provided by the lending company.

(3) this section shall apply to any transaction represented by a book debt which was from its inception in the nature of a loan or an advance.

104. Director not to hold office of profit--No director or firm of which such director is a partner of private company of which such director is a Director shall, without the consent of the company in general meeting, hold any office of profit under the company except that of a managing director or manager or a legal or technical adviser or a banker.

Explanation:--For the purpose of this section, the office of managing agent shall not be deemed to be an office of profit under the company.

105. Sanction of Directors necessary for certain contracts--Except with the consent of the directors, a director of the company, or the firm of which he is a partner or any partner of such firm or the private company of which he is a member or director, shall not erter into any contract for the sale, purchase or supply of goods and materials with the company.

106. Removal of directors--(1) The company may be extraordinary resolution remove any share-holder director before the expiration of his period of office and may by ordinary resolution appoint another person in his stead and the person so appointed shall be subject to retirement at the same time as if he had become a director on the day on which the director in whose place he is appointed was last elected director.

(2) A director so removed shall not be re-appointed a director by the Board of Directors.

107. Restrictions on power of directors--The directors of a company or of a subsidiary company of a public company shall not, except with the consent of the company concerned in general meeting--

(a) sell or dispose of the undertaking of the company; and

(b) remit any debt due by a director.

108. Vacation of office of director--(1) The office of a director shall be vacant, if--

    (a) he fails to obtain within the time specified in section 97 (1) or at any time thereafter ceases to hold, the qualifications--hares, if any, necessary for his appointment; or

    (b) he is found to be of unsound mind by a competent court; or

    (c) he is adjudged an insolvent; or

    (d) he fails to pay calls  made on him in respect of shares held by him within six months from the date of such calls being made; or

    (e)he or any firm of which he is a partner or any private company of which he is a director, without the sanction of the company in general meeting accepts or holds any office of profit under the company other than that of a managing director or manager or a legal or technical adviser or a banker; or

    (f) he absents himself from three consecutive meeting of the directors or from all meetings of the directors for a continuous period of three months, whichever is the longer, without leave of absent from the Board of Directors; or

    (g) he or any firm of which he is a partner or any private company of which he is a director accepts a loan or guarantee from the company in contravention of section 103; or

    (h) he acts in contravention of section 105.

(2) A company may provide by its articles that the office of director shall be vacated on grounds additional to those specified in sub-section (1).

109. Restriction on Managing Director---(1) No public company and no private company which is a subsidiary of public company shall, after the commencement of this Act, appoint any person as managing director, if he is a managing director or manager of an other company.

Provided the no appointment under this section shall be made without the consent of the company in a general meeting.

(2) Notwithstanding  anything contained  in sub-section (1) the government may, by order, permit any person to be appointed as a managing director of more than two companies if the government is satisfied that it is necessary that the companies should, for their proper working, function as a single unit and have a common managing director.

110. Managing director not to be appointed for more than five years at a time.--(1) No company shall, after the commencement of this Act, appoint or employ any individual as its managing director for a term exceeding five years at a time.

(2) Any individual holding, at the commencement of this Act, the office of the managing director in a company shall, unless his term expires earlier, be deemed to have vacated his office immediately on the expiry of five years from the commencement of this Act.

(3) Nothing contained in sub-section (1) shall be deemed to prohibit the re-employment or the extension of the term of office of any person as managing director for a further period not exceeding five years on each occasion.

Provided that no such re-appointment, re-employment or extension of term of office shall be made without the consent of the company in general meeting.

Compensation for Loss of Office

111. Compensation for loss of office not permissible to managing or whole time directors or directors who are managers.--(1) Payment may be made by a company, except in the cases specified in sub-section (3) and subject to the limit specified in sub-section (4), to a managing director, or a director holding the office of manager or in the whole time employment of the company, by way of compensation for loss of office or  as consideration for retirement from office, or in connection with such loss or retirement.

(2) No payment mentioned in sub-section (1) shall be made by the company to any other director.

(3) No payment shall be made to a managing or other director in pursuance of sub-section (1) in the following cases namely:--

    (a) where  the director  resigns his  office in  view of the reconstruction of the company, or of its amalgamation with any other body corporate or bodies corporate, and is appointed as the managing director, managing  agent, manager or other officer of the reconstructed company or of the body corporate resulting from the amalgamation;

    (b) where the director regigns his office otherwise than on the reconstruction of the company or its amalgamation as aforesaid.

    (c) where the office of the director is vacated by virtue of any provision of this;

    (d) where the company is being wound up, whether by or subject to the supervision of the Court or voluntarily., Provided the winding up was due to the negligence or default of the director;

    (e) where the director has been guilty of fraud or breach of trust in relation to, or of gross negligence in, or gross mismanagement of, the conduct of the affairs of the company or any subsidiary or holding company thereof;

    (f) where the director has instigated, or has taken part directly or indirectly in bringing about, the termination of his office.

(4) Any payment made to a managing or other director in pursuance of sub-section (1) shall not exceed the remuneration which he would have earned if he had been in office for the unexpired residue of his term or for three years, whichever is shorter, and such remuneration shall be calculate on the basis of--
    (a) the average remuneration received by him during the period of three years immediately preceding the date on which he acased to holdthat office; and

    (b) where he held that office for a period of less than three years, the overage remuneration received by him during the period for which he held the office:

Provided that no such payment shall be made to the director in the event of the commencement of the winding up of the company, whether before, or at any time within twelve months after, the date on which he ceused to hold office, if the assets of the company on the winding up after deducting the expenses thereof, are not sufficient to repay to the share holders the share capital including the premiums, if any, contributed by them.

(5) Nothing in this section shall be deemed to prohibit the payment to a managing director, or a director holding the office of manager, of any remuneration for service rendered by him to the company in any other capacity.

112. Payment to director, etc. for loss of office, etc. in connection with transfer of undertaking or property.--(1) No Director of a company shall, in connection with the transfer of the whole or any part of any undertaking or property of the company, receive any payment, by  way of  compensation for  loss of office, or as consideration for retirement from office, or in connection with such loss or retirement from the transferee of such undertaking or property or from any other person, unless particulars with respect to the payment proposed to be made by such transferee or person, including the amount thereof, have been disclosed to the members of the company and the proposal has been approve by the company in general meeting.

(2)Where a director of a company receives payment of any amount in contravention of sub-section (1), the amount shall be deemed to have been received by him in trust for the company.

(3) Sub-sections (1) and (2) shall not affect in any manner the operation of section 111.

113. Payment to director for loss of office etc. in connection with transfer of shares.--(1) Where in connection with the transfer to any persons of all or any of the shares in a company, being a transfer resulting from--

    (i) an offer made to the general body of shareholders:

    (ii) an offer by or on behalf of some other body corporate with a view to the company becoming a subsidiary of such body corporate or a subsidiary of its holding company;

    (iii) an offer made by or on behalf of an individual with a view to his obtaining the right to exercise, or control the exercise, of not less than one-third of the total voting power at any general meeting of the company; or

    (iv) any other offer which is conditional on acceptance to a given extent; and as a result of such transfer a director of the company losses his office or retires therefrom he shall not receive any payment by way of compensation for loss of office, or as consideration for retirement from office or in connection with such loss of retirement from the company of the transferee or from any other person.

Provided that  on fulfilment of the requirements of the other provisions of this section, such director may receive such payment from the said transferee or other person.

(2) In the case referred to the proviso to sub-section (1) it shall be the duty of the director concerned to take all reasonable steps to secure that particulars with respect tot he payment proposed to be made by the transferee or other person including the amount thereof are included in or sent with the notice required to sent under section 112(2) to shareholders.

(3) If -

    (a) any such director fails to take reasonable step in pursuance of sub section (2); or

    (b) any person who has been properly required by any such director to include the particulars referred to in sub-section (2), in such notice or to send them with such notice.

he shall be punishable with fine which may extend to five hundred taka.

(4) For the purpose of approving any payment referred to in the proviso to sub-section (1), the company shall call a meeting of the shareholders who were such holders on the date of the offer referred to that sub-section and also of the holders of the shares of the same class, in this meeting the person making the said offer or his nominee, and if the offerer is a company the nominee of such company or of any of its subsidiary shall not be called; and if the payment is approved in the meeting the director shall be entitled to receive it.

(5) If, at a meeting called for the purpose of approving any payment as required by sub-section (4), a quorum is not present and, after the meeting has been adjourned to a later date, a quorum is again not present, the payment shall, for the purpose of that sub-section, be deemed to have been approved.

(6) If -

    (a) the concerned director fails to comply with the requirements of subsection (2); or

    (b) the said director receives the payment referred to in the proviso to sub-section (1). before it is approved under sub-section (4).

the payment shall be deemed to have been received by him in trust for any persons who have sold their shares as a result of the aforesaid offer, and the expenses incurred by him in distributing that sum amongst those persons shall be borne by him.

114. Provisions supplementary to section 111, 112 and 113.--(1) Where in proceedings for the recovery of any payment as having, by virtue of sub-section (2) of section 112 or sub-section (4) of section 113 been received by any person in trust, it is proved that--

    (a) the payment was made in pursuance of any arrangement entered into as part of the agreement for the transfer in question. or within one year before, or within two years after, that agreement or the offer leading thereto; and

    (b) the company or any person to whom the transfer was made privy to that arrangement. The payment  shall be deemed, except on so far as the contrary is shown, to be on one to which that provision applies.

(2) If, in connection with any such transfer as is mentioned in section 112 or in section 113--
    (a) the price to be paid to a director of the company whose office is to be abolished or who is to retire from office, for any shares in the company held  by him is in excess of the price which could, at the time, have been obtained by other holders of the like shares; or

    (b) any valuable consideration is given to any such director.

the excess or the money value of the consideration, as the case may be shall, for the purposes of that section, be deemed to have been a payment. made to him by way of compensation for loss of office, or as consideration for retirement from office, or in connection with such loss or retirement.

(3) References in sections 111, 112 and 113 to payments made to any director  of a company by way of compensation for loss of office, or as consideration for retirement from office,  or in connection with such loss or retirement do not include any bonafide payment by way of damages for breach of contract or by way of pension in respect of past services, and for the purposes of this sub-section, the expression "pension" includes  any superannuation  allowance, superannuation gratuity or similar payment.

(4) Nothing  in section 112 and 113 shall be taken to prejudice the operation of any rule of law requiring disclosure to be made with respect to any such payments as are therein mentioned or with respect to any other like payments made or to be made to the directors of a company.

115. Register of directors, managers and managing agents--(1) Every company shall keep at its registered office a register of its directors, manager and  managing agents containing with respect to each of them the following particulars, that is to say--

    (a) in the case of an individual, his present name in full, any former name or  surname in  full, his usual residential address, his nationality and, if that nationality is not the nationality of origin, his nationality of origin and his business, occupation, if any, and if he holds any other directorship or directorships the particulars of such directorship or directorships;

    (b) in the case of a body corporate its corporate name and registered or principal office, and the full name  address and nationality of each of its directors; and

    (c) in the case of a firm, the full name, address and nationality of each partner, and the date on which each became a partner.

(2) The  company shall within the periods specified below send to the Registrar a return in the prescribed form containing the particulars specified in the said register and a notification in the prescribed form of any change among its directors, managers or managing agents or in any of the particulars contained in the register--
    (a) in the case of the particulars specified in sub-section (1), within a period of fourteen days from the appointment of the first directors of the company;

    (b) in the case of any change in such particulars, within a period of fourteen days from the day change takes place.

(3) The register to be kept under this section shall, during business hours and subject to such reasonable restriction, as the company may by its articles or in general meeting impose so that not less than two hours in each day be allowed for inspection, be open to the inspection of any member of the company without charge and of any person on payment  of ten taka or such less sum as the company may impose for each inspection.

(4) If any inspection required under this section is refused or if default is made in complying with sub-section (1) or (2) of this section, the company and every officer of the company who is knowingly and wilfully in default shall be liable to a fine of five hundred taka.

(5) In the case of any such refusal, the Court, on application made by the person to whom inspection has been refused and upon notice to the company, may, by order, direct an immediate inspection of the register.

MANAGING AGENT

116. Duration of appointment of managing agent.--(1) No managing agent shall, after, the commencement of this Act, be appointed to hold office for a term of more than ten years at a time and no managing agent shall hold office for more than twenty years.

(2). Notwithstanding anything to the contrary contained in the articles of a company or in any agreement with the company, a managing agent of a company appointed before the commencement of this Act shall not continue to hold office after the expiry of ten years from such commencement unless than reappointed thereto.

(3) A managing  agent whose office is terminated by virtue of the provisions of sub-section (2) shall, upon such termination, be entitled to a charge upon the assets of the company by way of indemnity for all liabilities or obligations property incurred by the managing agent on behalf of the company subject to existing charges and encumbrances, if any.

(4) The termination of the office of a managing agent by virtue of the provisions of sub-section (2) shall not take effect until all moneys payable to the managing agent for loans made to or remuneration due up to date of such termination from company are paid.

(5) Nothing in this section shall apply to a private company which is not the subsidiary company of a public company.

117. Conditions  applicable to managing agents.--Notwithstanding anything to the contrary contained in the articles of the company or in any agreement with the company.

(a) a company may, by resolution passed at a general meeting of which notice has been given to the managing agent in the same managers as to members of the company, remove a managing agent if he is convicted of  an offence in relation to the affairs of the company and the offence is non-bailable within the meaning of the provisions of the code of Criminal Procedure, 1898 (Act V of 1898):

Provided that where the managing agent is a firm or company and offence committed by a member of such firm or a director or an officer  holding a general power of attorney from such company shall be deemed to be an offence committed by such firm or company:

Provided further that a managing agent shall not be liable to be removed under the provisions thereof if the offending member, director or officer as aforesaid is expelled or dismissed by the managing agent within thirty days from the date of his conviction or if his conviction is set aside, on appea;

(b) the office of a Managing agent shall be deemed to be vacant if he is adjudged insolvent;

(c) a transfer of his office by a managing agent is a firm, a change in the partners thereof shall not be deemed to operate as a transfer of the office of managing agent, so long as one of the original partners shall continue to be a partner of the managing agent's firm;

(d) a charge or assignment of his remuneration of any part thereof effected by a managing agent shall be void as against the company:

(e) if a company is wounded up either by the Court or voluntarily, any contract of management made with a managing agent shall be thereupon determined without prejudice, however, to the right of the managing agent to recover any moneys recoverable by the managing agent from the company:

Provided that where the Court finds that the winding up is due to the negligence or default of the managing agent himself, the managing agent shall not be entitled to receive any compensation for the premature termination of his contract of management; and

(f) the appointment of a managing agent, the removal of managing agent and variation of a managing agent's contract of management shall not be valied unless approved by the company by a resolution at a general meeting of the company notwithstanding anything to the contrary in section 104:

Provided that nothing contained shall apply to the appointment of a company's firs  agent made prior to the issue of the prospectus or statement in lieu of prospectus where the terms of the appointment of such managing agent are set forth therein.

118. Investigation of  managing agents, etc.--(1) If the Government has reason to believe that the managing agent of a public company--

(a) has, in connection with the conduct or management of the affairs of the company, been guilty of fraud, misfeasance or breach of trust: or

(b) has  been conduction the affairs of the company for a fraudulent or unlawful purpose; or

(c) has so conducted or managed the affairs of the company as to deprive the shareholders thereof of  a reasonable return on their investment;

the Government may, after giving the managing agent an opportunity of being heard, appoint and investigator to enquire into the affairs of the company and to report on the conduct of the managing agent in such manner and within such period as the Government may direct.

Explanation.---The shareholders of a company shall be deemed to have been deprived of a reasonable return on their investment if, having regard to enterprises similarly placed for a continuous period of three years.

(2) The investigator appointed under sub-section (1)--

(a) may, at any time, for the purpose of making any enquiry which he considers necessary, enter the premises of the company or the office of the managing agent and may call for and inspect the books of accounts or documents in the possession of the company or managing agent and may seal or take into custody any books of accounts or documents for so long as may be necessary;

(b) shall have the same powers as are vested in a Court when trying a suit  under the Code of  Civil Procedure, 1908 (Act V of 1908), in respect of the following matters, namely:--

    (i) summoning and enforcing the attendance of any director or officer of the company or of the managing agent and examining him on oath or affirmation;

    (ii) compelling  the production of any books of accounts or documents; and

    (iii) issuing commissions for the examination of witnesses;

(3) Any proceeding before the investigator shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 or the Penal Code (Act XLV of 1860).

(4) If the Government after considering the report submitted under subsection (1), is of opinion that it is necessary to do so in the interest of the efficient management of the affairs of the company, the Government may, without prejudice to any other action that may be taken under this Act or any other law, by order in writing--

    (a) modify the terms of the managing agent's agreement of management with the company.

    (b) require the managing agent to carry out such changes in the management or accounting procedures, within such time, as may be specified in the order; or

    (c) remove from office the managing agent or the director of the company nominated by the managing agent, or both the managing agent or the director so nominated:

Provided that before taking any action under this sub-section, the managing agent shall be given an opportunity of presenting his case as to the proposed action.

(5) A managing agent or director removed from office under sub-section (4), shall not be entitled to or be paid any compensation or damages for loss or termination of office.

(6) A managing agent of a company who is removed from office under sub-section (4) shall not be appointed to such office of that company until after the expiration of a period of five years from the date of such removal.

(7) Where the managing agent removed from office under sub-section (4) is firm or a company,  no partner of such firm and no director or officer holding a general power of attorney from such company shall hold the office of a director or any other office connected with the conduct or management or the affairs of the company of which it was managing agent, until after the expiration of a period of five years from the date of such removal.

(8) Where the managing agent of a company is removed from office under sub-section (4), the Government may by order in writing, appoint an Administrator, hereinafter referred to as the Administrator, to manage the affairs of the company subject to such terms and conditions as many be specified in the order.

(9) The  Administrator shall  receive such remuneration as the Government may determine.

(10) The management of the affairs of the company shall, on and from the date of appointment of the Administrator, vest in him.

(11) Where it appears to the Administrator that any purchase, sales or agency contract has been  centered into, or any employment given to benefit the managing agent or his nominees and to the detriment of the interest of general shareholders, the Administrator may, with the previous approval writing of the Government, terminate such contract or employment.

(12) No  person shall be entitled to or be paid any compensation or damages for the termination of any contract or employment under sub-section(11).

(13) If at any time it appears to the Government that the purpose of the order appointing the Administrator has been fulfilled, it may permit the company to appoint another person to the office of managing agent, and on the appointment of new managing agent, the Administrator shall cease to hold office.

(14) Save as provided in sub-section (15), no suit, prosecution or other legal proceeding shall lie against the Administrator personally for anything which is in good faith done or intended to be done by him in pursuance of this section or of any rules made thereunder, and anything so done shall be deemed to have been done by the company.

(15) Any person aggrieved by any order of the Government under sub-section (4) or of the Administrator under sub-section (11) may, within sixty days from the date of the order, appeal against such order to the High Court Division.

(16) If any person fails, without reasonable cause, to furnish any books of accounts or documents called for under clause (a) of sub-section (2) or to comply with any order under clause (a) of clause (b) sub-section (4) or contravenes the provisions of sub-section (6) or sub-section (7) the Government may, by order in writing, direct that such person shall pay by way of penalty a sum which may extend to ten thousand taka, and in the case of continuing failure or contraception, a further sum which may extend to one thousand taka for every day  after the  first day  during which the failure or contraception continues.

(17) The Government may, by notification in the official Gazette, direct that any power conferred upon it by this section shall, subject to such conditions, if any, as may be specified in the direction, be exercisable also by such person or authority as may be so specified.

(18) The Government may, by notification in the official Gazette, make rules to carry out the purpose of this section.

(19) The provisions of this section shall have effect notwithstanding anything contained in any other provision of this Act or any other law, contract, or the memorandum or articles of a company.

119. Remuneration of managing agent.--(1) Where a company appoints a managing agent, it shall, in the documents of appointment specify the following---

    (a) the remuneration of the managing agent which shall be a sum based on fixed percentage of the net annual profits of the company; and

    (b) a minimum payment, in the case of absence or inadequacy of profits, together with office allowance.

(2) Any stipulation for remuneration additional to, or in any form other than, the remuneration specified in sub-section (1) shall not be binding on the company unless sanctioned by a special resolution of the company.

(3) For the purpose of this section net profits' means the profits of the company calculated after allowing for all the usual working charges, interest on loans and advances, repairs and outgoing, depreciation, bounties, depreciation, bounties or subsidies received from Government or from a public statutory body profits by way of premium of the whole or part of the undertaking of the company, but without any deduction in respect of income-tax or super-tax, or any other tax or duty on income or for expenditure by way of intersection debentures or otherwise on capital account or on account of any sum which may be set aside in each year to of the profits for reserve of any other special fund.

(4) This section shall not apply to a private company except a private company which is the subsidary company of a public company or to any company whose principal business is the business of insurance.

120. Loans to managing agents.--(1) No company shall make to managing agent of the company or to any partner of the firm if the managing agent is a firm or to any member of director of the private company if the managing agent is a private company any loan out of moneys of the company or guarantee any loan made to a managing agent.

(2) Nothing contained in this section shall apply to any credit held by a managing agent in current account by the company with the managing agent for the purpose of the business of the company:

Provided that the Board of Directors may specify the limit of such credit.

(3) In the event of any contraception of sub-section (1) any director of the company who is a party to the making of the loan or giving of the guarantee shall be punishable with fine which may extend to five thousand taka and, if default is made in repayment of the loan or discharging the guarantee, shall be liable jointly and severally for the amount unpaid.

(4) Nothing in this section shall apply to a private company except a private company which is the subsidiary of a public company.

(5) Except with the consent of three-fourths of the directors present and entitled to vote on the resolution, a managing agent of the company, or the firm of which he is a partner, or any partner of such firm or, if the managing agent is a private company a member or director thereof, shall not enter into any contract for the sale, purchase or supply for goods and materials with the company.

121. Loans to or by companies under the same management.--(1) No company incorporated under this Act which is under the management of a managing agent shall make any loan to or guarantee any loan made the any company under management of the same managing agent:

Provided that nothing herein contained shall apply to loans made or guarantees given by a company to or on behalf of a company under its own management or loans made by or to a company to or by a subsidiary thereof or to guarantees given by a company on behalf of a subsidiary thereof.

(2) In the event of any contraception of the provisions of this section, any director or officer of the company making the loan or giving the guarantee, who is knowingly and wilfully in default, shall be liable to a fine not exceeding five  thousand taka and shall jointly and severally be liable for any loss incurred by the company in respect such of loan or guarantee.

122. Purchase by company of shares of company under same managing agent.-- A company other than an investment company, that is to say, a company whose  principal business the acquisition and holding of shares, stocks, debentures or other securities, shall not purchase shares or debentures of any company under management by the same managing agent, unless the purchase as been previously approved by unanimous decision of the Board of Directors of the purchasing company.

123. Restriction on managing agent's powers of management.-- A managing agent shall not exercise, in respect of any company of which he is a managing agent, a power to issue debentures or, except with the authority of the directors and within the limits fixed by them, a power to invest the funds of the company and any delegation of any such powers by a company to a managing agent shall be void.

124. Managing agent not to engage in business competing with the business of managed company. -- A managing agent shall not on his own account an engage in any business which is of the same nature as and directly competes with the business carried on by a company under his management or by a subsidiary company of such company.

125. Limit on number of director appointed by managing agent.--- Notwithstanding anything contained in the articles of a company other than a private company, the directors appointed by the managing agent shall not exceed in number one-third of the whole number of directors.

CONTRACTS

126. Validity of written and unwritten contracts.--(1) Contracts on behalf of a company may be made as follows, that is to say--

(i) any written contract which, if made between individual, would be by law required to be in writing, signed  by the parties to be charged therewith, may be made on behalf of the company in writing signed by any person acting under its authority, express or implied, and may in the same manner be varied or discharged; and

(2) All contract made according to this section shall be effectual in law and shall bind the company and its successors and all other parties thereto, their heirs, of legal representatives, as the case may be.

127. Bills of exchange and promissory note.--A bill of exchange, hundi or promissory note shall be deemed to have been made, drawn, accepted or endorsed on behalf of a company if made, drawn, accepted or endorsed in the name of, or on behalf or on account of, the company by any person acting under its authority express or implied.

128. Execution of deeds.-- A company may, by writing under its common seal empower any person, either generally or in respect of any specified matters, as its attorney to execute deeds on its behalf in any place, either in or outside Bangladesh; and every deed signed by such attorney, on behalf of the company and under his seal, where sealing is required, shall bind the company and have the same effect as if it were under its common seal.

129.  Power of company to have official seal for use abroad.--(1) A company whose objects require or comprise the transaction of business beyond the limits of Bangladesh may, if authorised buy its articles, have for use in any territory, district or place not situated in Bangladesh, an official seal which shall be a facsimile of the common seal of the company with the addition on its face of the name of every territory, district of place where it is to be used.

(2) A company having such an official seal may, by writing under its common seal, authorise any person appointed for the purpose in any territory, district or place not situated in Bangladesh to affix the same to any deed or other document to which the company is party in that territory, district or place and such person shall be the agent for purpose of using the said seal.

(3) The authority of any such agent shall, as between the company and any person dealing with the agent, continue during the period, if any, mentioned in the instrument conferring the authority, or if no period is there mentioned, then until notice of the revocation or determination of the agent's authority has been given to the person dealing with him.

(4) The person affixing any such official seal shall, by writing under his hand, on the deed or other document to which the seal is affixed, certify the date and also the territory, district or place or affixing the same.

(5) A deed or other document to which an official seal is duly affixed shall bind the company as if it  had been sealed with the common seal of the company.

130. Disclosure of interest by director in respect of contract etc.-- (1) Every director who is directly or indirectly concerned or interested in any contract or arrangement entered into by or on behalf of the company shall disclose the nature of his interest at the meeting of the directors at which the contract or arrangement is determined on, of his interest then exists, or, in any other case, at the first meeting of the directors after the acquisition of his interest or the making of the contract or arrangement:

Provided that general notice that a director is a director or a member of any specified company  or of any specified firm, and is to be regarded as interested in any subsequent transaction with such firm or company, shall  as regards  any such transaction be sufficient disclosure within the meaning of there is sub-section and after such general notice, it shall not be necessary to give any special notice relating to any particular transaction with such firm or company.

(2) Every director who contravenes the provisions of sub-section (1) shall be liable to a fine not exceeding five thousand taka.

(3) A register shall be kept by the company in which shall be entered particulars of all contracts or arrangements to which sub-section (1) applies, and which shall be open to inspection by any member of the company at the registered office off the company during business hours.

(4) Eery officer of the company who knowingly and willfully acts in contravention of the provisions of sub-section (2) shall be liable to a fine not exceeding one thousand taka.

131. Prohibition of voting by interested director.--(1) No director shall, as a director, vote on any contract or arrangement in which he is either directly or indirectly concerned or interested, nor shall his presence count for the purpose of forming a quorum at the time of any such vote, and if he does so vote, his vote shall not be counted:

Provided that the directors or them may vote on any contract of indemnity against any loss which they or any one or more of them may suffer by reason of becoming or being sureties or surety for the company.

(2) Every director who contravences the provision of sub-section (1) shall be liable to a fine not exceeding five thousand taka.

(3) This section shall not apply to a private company:

Provided that where a private company is subsidiary company of a public company,  this section shall apply to all contracts or arrangements made on behalf of the subsidiary company with any person other than the holding company.

132. Disclosure to members in case or contract appointing a manager.--(1) Where a company enters into a contract for the appointment of a manager or managing agent or the company  in which contract any director of the company is directly of indirectly concerned or interested, or varies any such existing contract, the company shall, within twenty-one days from the date or entering into the contract or the verying of the contract, send an abstract of the terms of such contract or variation, as the case may be together with a memorandum clearly indicating the nature of the interest of the director in such contract, or in such variation, to every member; and the contract shall be open to inspection of any member at the registered office of the company.

(2) If a company makes default in complying with the requirements of sub-section (1), it shall be liable to a fine not exceeding five thousand taka; and every officer of the company, who is knowingly and willfully in default, shall be liable to the like penalty.

133. Contracts by agents of company in which company is undisclosed principal.---(1) Every manger or other agent of a company other than a private company, not being the subsidiary company of a public company, who centers into a contract for or on behalf of the company in which contract the company is an undisclosed principal shall, at the time of entering into the contract, make, a memorandum in writing of the contract, and specify therein the person with whom it has been made.

(2) Every such manager or other agent shall forthwith deliver the memorandum aforesaid to the registered office of company and send copies to the directors, and such memorandum shall be filed in the office of the company and laid before the directors at the next directors meeting.

(3) If any such manager or other agent makes default in complying with the requirements of this section--

(a) the contract shall, at the option of the company, be void as against the company; and

(b) such manager or other agent shall be liable to a fine not exceeding five hundred taka.

Prospectus

134. Dating of prospectus.---A prospectus issued by or on behalf of a company or in relation to an intended company shall be dated, and that date shall, unless the contrary is proved, be taken as the date of publication of the prospectus.

135. Matters to be stated and reports to be set out in prospectus.--(1) Every prospectus issued by or on behalf of a company, or by on behalf of any person who is or has been engaged or interested in the formation of a company shall state the matters and set out the reports specified in parts I and II respectively of schedule III; and the said Parts I and II shall have effect subject to the provisions contained in Part III of the said Schedule.

(2) Where an applicant for shares or debentures of a company it required to accept a condition which has the effect of waiving the compliance with any of the requirements of this section, or which purports to effect him with notice of any contract document of matter not specifically  referred to in the prospectus, such condition shall be void.

(3) No person shall issue any form of application for shares in or debentures of a company, unless the form is accompanied by a prospectus which complies with the requirements of this section:

Provided that this sub-section shall not apply if it is shown that the form of application was issued either--

    (a) in connection with a bonafide invitation to a person to enter into an underwriting agreement with respect to the shares or debentures; or

    (b) in relation to shares or debentures which were not offered to the public.

(4) If any person acts in contravention of the provision of sub-section (3) he shall be punishable with fine which may extend to five thousand taka.

(5) A director or other person responsible for the prospectus shall not incur any libaility by reason of any non compliance with, or contravention of, any of the requirements of this section if--

    (a) as  regards any matter not disclosed, he proves that he had no knowledge thereof; or

    (b) he proves that the non-compliance or contravention arose form an honest mistake of the fact on his part; or

    (c) the  non-compliance or contravention in respect or matters which in the opinion of the court dealing with the case, were inmaterial or was otherwise such as ought, in the opinion of that court, having regard to all the circumstances of the case, reasonably to be excused :

Provided that no director or other person shall incur any liability in respect of the failure to include in a prospectus a statement with respect to the matters specified in clause 18 of Part I of Schedule III, unless it is proved that he had knowledge of the matters not disclosed.

(6) This section section not apply--

    (a) to the issue to existing members or debentures holders of a company of a prospectus or form of application relating to shares in or debentures of the company, whether an applicant for shares or beberture will or will not have the right to renounce in favour of other persons :

    (b) to the issue of a prospectus or form of application relating to shares or debentures which are, or are to be, in all respects uniform with shares or debentures previously  issued and for the time being dealt in of quoted on a recognised stock exchange;

but subject as aforesaid, this section shall apply to a prospectus or a form of application, whether issued on or with reference to the formation of a company or subsequently.

(7) Nothing in this section shall limit or diminish any liability which any person may incur under any other law or under this Act apart from this section.

136. Expert to be unconnected with formation or management or company.-- A prospectus inviting persons to subscribe for shares in or debentures of a company shall not include a statement purporting to be made by and expert, unless the expert is a person who is not, and has not been, engaged or interested in the formation or promotion or management of the company.

137 Expert's consent to issue of prospectus containing statement by him.--A prospectus inviting persons to subscribe for shares in or debentures of a company and including a statement purporting to be made by and expert may be issued, if---

    (a) he has given his written consent to the issue thereof , with the statement included in the form and context in which it is included, and has not withdrawn such consent before the delivery of a copy of the prospectus for registration; and

    (b) another statement that he has given  and has not withdrawn his consent as aforesaid appear's in the prospectus.

138. Registration of prospectus.---(1) No prospectus shall be issued by or on behalf of a company or in relation to an intended company unless, on or before the date of its publication, there has been delivered to the Registrar for registration a copy thereof signed by every person who is named there in as a director or proposed director of the company, or by his agent authorised in writing.

(2) The copy of the prospectus delivered to the Registrar for registration under  sub-section (1) shall have endorsed thereon or attached thereto--

(a) any consent of the issue of the prospectus required by section 137 from any person as an expert; and

(b) in the case of a prospectus issued generally, also--

    (i) a copy of every contract specified in clause 16 of part of a Schedule III or in the case of a contract not reduced into writing a memorandum giving full particulars thereof; and

    (ii) where the persons making any report required by Part II of that Schedule Have made therein, or have, without giving the  reasons, indicated therein, any such adjustments as are mentioned in clause persons setting out the adjustments and giving the reasons therefor.

(3) Every prospectus to which sub-section (1) applies shall, on the face of it--
    (a) state that a copy has been delivered for registration as required by this section;

    (b) specify any document required by this section to be endorsed on or attached to the copy so delivered; and

    (c) a list of statements included in the prospectus.

(4) The  Registrar shall not register a prospectus unless the requirements of section 134, 135, 136 and 137 and sub-section (1), (2) and (3) of this section have been complied with and the prospectus is accompanied by the consent in writing of the person, if any , named therein as the auditor, legal adviser, attorney, solicitor, banker or broker of the company or intended company, to act in that capacity.

(5) No Prospectus shall be issued more than ninety days afte