# Postal Ballot [Section 110]
## What is Postal Ballot?
Postal Ballot means voting by post or through electronic mode, instead of physical attendance at a general meeting. It enables members to participate without physically gathering.
## When is Postal Ballot used?
- It may be used for any item of business, in place of transacting at a general meeting.
- Exceptions — Postal Ballot cannot be used for:
1. Ordinary business (the four AGM items under Section 102(2): financial statements, dividend, retiring directors, auditors); AND
2. Business where directors or auditors have a right to be heard (e.g., removal of a director under Section 169, or removal of an auditor under Section 140).
## Why these exclusions?
- Ordinary business at AGM requires shareholder discussion and is integral to the AGM.
- Where directors/auditors have a right to be heard, taking the matter to postal ballot would deny them due process.
## Modes of Postal Ballot
1. Physical postal ballot: A printed ballot paper is sent by post; member returns it within the prescribed period.
2. Electronic postal ballot (e-voting): Members vote through a secure electronic platform.
## Effect of Postal Ballot Resolutions
A resolution passed by postal ballot is deemed to be passed at a duly convened general meeting for all purposes under the Act — same legal force.
## Practical Significance
- Saves cost and time of physical meetings.
- Increases participation, especially for geographically dispersed shareholders.
- Listed and large unlisted companies routinely use e-voting for special business between AGMs.