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Past papers/ Corp Laws/ May 2024
Paper 57 Qs
Question Paper · May 2024

CA Inter Corp Laws

This page contains all 57 questions from the CA Inter Corporate & Other Laws Question Paper for the May 2024 attempt cycle, sourced from CA Exams, CATS, VSI Jaipur.

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Q.1 05 marks hard Companies Act 2013 - Variation of shareholders' rights ⚡ Try this Q →
Case: MNO Limited equity share capital variation with Class-1 and Class-2 shares having different voting rights.
MNO Limited has the following equity share capital: Class-1: Equity Share Capital = 3,00,000 equity shares of ₹ 10 each (1 voting right for every 1 share) = ₹ 30,00,000. Class-2: Equity Share Capital = 50,000 equity shares of ₹ 10 each (1 voting right for every 5 shares) = ₹ 5,00,000. At the time of issue, the company had fulfilled all the conditions related to the issue of equity share capital. The company wants to vary the voting rights of class 2 equity share capital - 1 voting right for every 5 shares to 1 voting right for every 10 shares. The Company's Memorandum and Articles of Association have given the company the power to make the variation. The holders of 40,000 equity shares have given their consent in writing for this variation. Out of dissenting shareholders, the holders of 4,500 equity shares want to apply to the Tribunal against the company's action. Examine, with reference to the relevant provisions of the Companies Act, 2013:
CTTP

Worked Solution

✓ Verified

(i) Whether a company can change the rights of its shareholders:

Under Section 48(1) of the Companies Act, 2013, where the share capital of a company is divided into different classes of shares, the rights attached to the shares of any class may be varied with the consent in writing of the holders of not less than three-fourths (3/4th) of the issued shares of that class, provided such variation is not prohibited by the Memorandum or Articles of Association, or where authorised by them.

In the present case, MNO Limited has Class-2 equity share capital of 50,000 equity shares. The holders of 40,000 equity shares have given their consent in writing.

Consent obtained = 40,000 / 50,000 = 80%, which is more than the required 75% (3/4th).

Further, the Memorandum and Articles of Association expressly authorise the company to make such variation.

Since both conditions are satisfied, MNO Limited can validly vary the voting rights of Class-2 shareholders from 1 voting right per 5 shares to 1 voting right per 10 shares.

---

(ii) Whether the dissenting shareholders can apply to the Tribunal:

Under Section 48(2) of the Companies Act, 2013, if the variation is opposed by the holders of not less than 10% of the issued shares of that class who did not consent to the variation, such dissenting shareholders may apply to the National Company Law Tribunal (NCLT) to have the variation cancelled. The application must be made within 21 days of the date on which the consent was given.

In the present case:
- Total Class-2 issued shares = 50,000
- Shareholders who consented = 40,000
- Dissenting shareholders = 50,000 − 40,000 = 10,000 shares
- Minimum required to apply to Tribunal = 10% of 50,000 = 5,000 shares
- Holders who actually wish to apply = 4,500 shares

Since 4,500 shares < 5,000 shares (the 10% threshold), the dissenting shareholders do not meet the minimum requirement under Section 48(2).

Conclusion: The dissenting shareholders holding 4,500 equity shares cannot apply to the Tribunal as they fall short of the statutory minimum of 10% of the issued shares of the class required to make such an application.

PLAN

Write it like this

Time target 9 min

1The skeleton

- Split your answer into two clearly labelled parts (i) and (ii) — examiners are checking two separate legal issues and will award marks part-wise, so mixing them costs you sub-marks even if the analysis is correct.
- Cite Section 48(1) before anything else in part (i) — open with 'Under Section 48(1) of the Companies Act, 2013' so the examiner ticks the provision box in the first line, not after reading your whole paragraph.
- Show the 3/4th calculation explicitly as a fraction — write '40,000 / 50,000 = 80% > 75%' on its own line; naked conclusions without working get zero marks for that step even if the conclusion is right.
- In part (ii), anchor the 10% threshold to Section 48(2) before doing the math — state the rule, THEN apply it; reversing this order makes it look like you're retrofitting the law to the answer.
- End each part with a one-line conclusion in bold — 'MNO Limited can validly vary…' and 'The dissenting shareholders cannot apply…' — examiners are trained to scan for these closing lines when awarding the final conclusion mark.

2Examiner-rewarded phrases

“the rights attached to the shares of any class may be varied with the consent in writing of the holders of not less than three-fourths of the issued shares of that class”“if holders of not less than 10% of the issued shares of that class who did not consent to the variation, may apply to the Tribunal within 21 days”“since the Memorandum and Articles of Association authorise the company to make such variation”

3Common trap

Don't fall for this

Watch out — most students forget to check both conditions for Section 48(1): the 3/4th consent AND the MoA/AoA authorisation. If you only calculate the 80% and stop, you drop a mark because the examiner expects you to explicitly confirm the MoA/AoA condition is also met.

Q.1 05 marks hard Companies Act 2013 - Variation of shareholder rights, Tribun ⚡ Try this Q →
Case: MNO Limited has two classes of equity shares with different voting rights. The company wishes to change the voting rights structure, with some shareholder consent obtained but some shareholders dissenting.
MNO Limited has the following equity share capital — Class-1: Equity Share Capital – 3,00,000 equity ₹ 36,00,000 share of ₹ 10 each, (1 voting right for every 1 share) Class-2: Equity Share Capital – 50,000 equity ₹ 5,00,000 share of ₹ 10 each, (1 voting right for every 5 shares) At the time of issue, the company had fulfilled all the conditions related to the issue of equity share capital. The company wants to vary the voting rights of class 2 equity share capital - 1 voting right for every 5 shares to 1 voting right for every 10 shares. The Company's Memorandum and Articles of Association have given the company the power to make the variation. The holders of 40,000 equity shares have given their consent in writing for this variation. Out of dissenting shareholders, the holders of 4,500 equity shares want to apply to the Tribunal against the company's action. Examine, with reference to the relevant provisions of the Companies Act, 2013 —
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Q.1(a) 05 marks medium Variation of shareholders' rights under Section 48, Companie ⚡ Try this Q →
MNO limited has the following equity share capital – Class-1: Equity Share Capital – 3,00,000 equity shares of ₹10 each = ₹30,00,000 (1 voting right for every 1 share) Class-2: Equity Share Capital – 50,000 equity shares of ₹10 each = ₹5,00,000 (1 voting right for every 5 shares) At the time of issue, the company had fulfilled all the conditions related to the issue of equity share capital. The company wants to vary the voting rights of class 2 equity share capital – 1 voting right for every 5 shares to 1 voting right for every 10 shares. The Company's Memorandum and Articles of Association have given the company the power to make the variation. The holders of 40,000 equity shares have their consent in writing for this variation. Out of dissenting shareholders, the holders of 4,500 equity shares want to apply to the Tribunal against the company's action. Examine, with reference to the relevant provisions of the Companies Act, 2013–
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Q.1(b) 05 marks medium Maintenance of books of account at branches under Section 12 ⚡ Try this Q →
BBQ Ltd., with its registered office in Hyderabad, has two branch offices, one located in Delhi and the other in London. The accounting transactions of the branches are recorded and all books of account are maintained in the branches. The branch accountant of the Delhi branch sent monthly and the branch accountant of London sent quarterly summarized trial balance, profits and loss account and balance sheet to the Hyderabad office. One of the assistants of the audit team, Mr. Naveen, raised the issue that the branches of the company maintain its books and records at branches, so it defaults on not maintaining the proper books of account at the registered office. Mr. Naveen further objected to the fact that the London branch sent their summarised returns on a quarterly basis instead of a monthly basis. You are requested to analyse and decide the validity of both the objections of Mr. Naveen relating to the place of maintaining the books of account and sending summarised returns thereof to the registered office by the branch offices of the company referring to the provisions of the Companies Act, 2013.
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Q.1(c) 04 marks medium Residential status under FEMA 1999, Section 2(v) ⚡ Try this Q →
Mr. L was employed as a fashion designer in Elegant Textile Ltd., a public limited company in Gurugram, India during the financial year 2023-24. He had efficiently provided his services for 183 days during the above said period. On 01.04.2024, Mr. H, the Human Resource Manager of Jeff Fashion Ltd., Paris (a foreign country) offered him a better employment opportunity in such company. On 02.04.2024, Mr. L left India for taking up employment as a production controller at Jeff Fashion Ltd. in Paris. On 30.04.2024 he flew back to India for a 10 day family function in Manali, India. In light of the provisions of the Foreign Exchange Management Act, 1999, elucidate: The residential status of Mr. L–
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Q.1b 05 marks hard Companies Act 2013 - Branch Accounts and Books of Accounts ⚡ Try this Q →
BBQ Ltd., with its registered office in Hyderabad, has two branches namely one in Delhi and the other in London. The accounting transactions of the branches are recorded and all books of account are maintained at the branches. The branch accountant of the Delhi branch sent the summarised returns to the accounts of the Head office. On receiving the summarised trial balance, profit and loss account and balance sheet to the Head office with a note that one item for cash transactions of the branches was not mentioned in accounts. Mr. Naveen raised the issue that the branches of the company maintain the books and records at branches, so it depends on not maintaining the proper books of account at the registered office. Mr. Naveen further objected to the fact that the London branch sent their summarised returns on a quarterly basis instead of a monthly basis. You are expected to analyse and decide the validity of both the objections of Mr. Naveen relating to the place of maintaining the books of accounts and sending summarized returns thereof to the registered office by the branch offices of the company referring to the provisions of the Companies Act, 2013.
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Q.1c 04 marks hard Foreign Exchange Management Act 1999 - Residential Status ⚡ Try this Q →
Mr. L was employed as a fashion designer in Elegant Textile Ltd., a closely held company registered in Gurgaon, India during the financial year 2023-24. He had efficiently provided his services for 183 days during the above period. On 01.04.2024 Mr. H (the Human Resource Manager of Jeff Fashion Ltd., Paris (a foreign country) offered him a better employment opportunity in such company. On 02.04.2024, Mr. L left India for taking up employment as an associate controller at Jeff Fashion Ltd. in Paris. On 30.04.2024 he flew back to India for a 10-day family function in Meerut, India. In light of the provisions of the Foreign Exchange Management Act, 1999 elucidate: The residential status of Mr. L -
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Q.2 05 marks hard Companies Act 2013 - Branch accounting and maintenance of bo ⚡ Try this Q →
Case: BBQ Ltd. with registered office in Hyderabad and branch offices in Delhi and London; assistant auditor Mr. Naveen raises objections about books maintenance and reporting frequency.
BBQ Ltd., with its registered office in Hyderabad, has two branch offices, one located in Delhi and the other in London. The accounting treatment of the profit and loss account for each branch is maintained in the branches. The branch account of the Delhi branch sent monthly and the branch account of London sent quarterly. One of the assistant of the audit team, Mr Naveen, raised the issue that the branches of the company maintain its books and records at branches, so it defaults on not maintaining the proper books of account at the registered office. Mr Naveen further directed to the fact that the London branch sent their summarized returns on a quarterly basis instead of a monthly basis. Now he is required to analyse and decide the validity of both the objections of Mr. Naveen relating to the place of maintaining the books of account and sending summarized returns heard in the registered office by the branch offices of the company referring to the provisions of the Companies Act, 2013.
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Q.2 05 marks medium Private Placement - Companies Act, 2013 ⚡ Try this Q →
Referring to the provisions of the Companies Act, 2013, answer the following questions:
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Q.2 03 marks hard Voting Rights - Joint Shareholders - Companies Act, 2013 ⚡ Try this Q →
In the circumstance where Mr. M and Mr. P, joint shareholders of Primal Private Limited, have taken a special business (added to private company) business resolution at the general meeting. M is endorsing the resolution, and Mr. P is dissenting. Determine the procedure for casting the vote on the resolution as per the guidelines outlined in the Companies Act, 2013.
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Q.2 02 marks hard Public Deposits - Companies Act, 2013 ⚡ Try this Q →
Maiya Limited, a company, having a net worth of ₹ 110 crores and a turnover of ₹ 450 crores, wants to accept deposits from the public. Referring to the provisions of the Companies Act, 2013, decide whether the above company can accept the deposits from the public.
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Q.2 02 marks hard Authority and Powers - General Clauses Act, 1897 ⚡ Try this Q →
The Board of Directors of Ultra Limited passed a board resolution in the board meeting, granted authorization to Mr. Sharad, the CEO of the Company to appoint two employees for the procurement department. Subsequently, Mr. Sharad selected Mr. Suresh and Mr. Hemant for the positions. However, Mr. Ramesh, another important officer questioned the selection and lack of honesty in their duties, issued dismissal orders for both, citing proper reasons. Mr. Suresh contested his dismissal in the court, arguing that the Board had only authorized Mr. Sharad for appointments and not for dismissal. Assess the validity of Mr. Suresh's argument under the provisions of the General Clauses Act, 1897.
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Q.2 02 marks hard Negotiable Instruments Act, 1881 - Cheques ⚡ Try this Q →
Mr. M issued a cheque of ₹ 3,00,000 dated 31.12.2023 at 10 a.m. on May 30. Is a consideration towards the medical services provided by the later. Mr. N presented the above cheque on 31.03.2024 during the banking business hours. The cheque was received by the banker and the amount was presented within the requisite time of 3 months as provided under Section 138 of the Negotiable Instruments Act 1881. Referring to the provisions of the General Clauses Act, 1897, whether the plea for dishonoring the cheque was valid.
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Q.2 02 marks easy Negotiable Instruments Act, General Clauses Act ⚡ Try this Q →
Mr. M issued a cheque of ₹ 3,00,000 dated 31.12.2023 at 10 a.m. to Mr. N as a consideration towards the medical services provided by the later. Mr. N presented the above cheque on 31.03.2024 during the banking business hours. The cheque was dishonored taking the plea that it was not presented within the reasonable time of 6 months as provided under Section 138 of the Negotiable Instruments Act 1881. Referring to the provisions of the General Clauses Act, 1897 decide, whether the plea by bank for dishonoring the cheque was valid.
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Q.2(a) 05 marks medium Private placement provisions under Section 42, Companies Act ⚡ Try this Q →
Referring to the provisions of the Companies Act, 2013, answer the following queries:
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Q.2(b)(i) 03 marks medium Voting by joint shareholders, Regulation 52 Table F, Compani ⚡ Try this Q →
In the circumstance where Mr. M and Mr. P, joint shareholders of Primal Private Limited holding 500 equity shares, have conflicting views on one special business (related to proposed changes in the Articles of Association) at the extra-ordinary general meeting, Mr. M is endorsing the resolution, and Mr. P is dissenting. Determine the procedure for casting the vote in the event of such a situation, as per the guidelines outlined in the Companies Act, 2013.
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Q.2(b)(ii) 02 marks easy Eligible company accepting public deposits under Section 76, ⚡ Try this Q →
Okara Limited, a company having a net worth of ₹110 crore and a turnover of ₹450 crore, wants to accept deposits from the public. Referring to the provisions of the Companies Act, 2013, decide, whether the above company can accept the deposits from the public.
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Q.2(c)(i) 02 marks easy Power of appointment includes power of dismissal under Secti ⚡ Try this Q →
The Board of Directors of Cool Private Limited, through a resolution passed in the board meeting, granted authorization to Mr. Sharad, the CEO of the company to appoint two employees for the procurement department. Subsequently, Mr. Sharad selected Mr. Suresh and Mr. Hemant for the positions. However, after one month, Mr. Sharad, noticing unsatisfactory performance and lack of honesty in their duties, issued dismissal orders for both employees, citing proper reasons. Mr. Suresh contested his dismissal in the court, arguing that the Board had only empowered Mr. Sharad for appointments and not for dismissals and hence the dismissal order is invalid. Assess the validity of Mr. Suresh's argument under the provisions of the General Clauses Act, 1897.
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Q.2(c)(ii) 02 marks easy Computation of time period under Section 9, General Clauses ⚡ Try this Q →
Mr. M issued a cheque of ₹3,00,000 dated 31.12.2023 at 10 a.m. to Mr. N as a consideration towards the medical services provided by the latter. Mr. N presented the above cheque on 31.03.2024 during the banking business hours. The cheque was dishonoured taking the plea that it was not presented within the requisite time of 3 months as provided under section 138 of the Negotiable Instruments Act 1881. Referring to the provisions of the General Clauses Act, 1897 decide, whether the plea for dishonouring the cheque was valid.
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Q.2a 05 marks medium Companies Act 2013 - Private Placement ⚡ Try this Q →
Referring to the provisions of the Companies Act, 2013, answer the following queries:
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Q.2bi 03 marks hard Companies Act 2013 - Voting Procedure for Joint Shareholders ⚡ Try this Q →
In a company where Mr. M and Mr. P, joint shareholders of 'Rainbow Private Limited' issued draft checks that have conflicting views on one special business related to proposed incorporation of a subsidiary company at the general meeting. Mr. M is endorsing the resolution, and Mr. P is dissenting. Determine the procedure for casting the vote as per the guidelines outlined in the Companies Act, 2013.
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Q.2bii 02 marks hard Companies Act 2013 - Public Deposits ⚡ Try this Q →
Ghaus Limited, a company, having a net worth of ₹ 10 crores and a turnover of ₹ 450 crores, wants to accept deposits from the public. Referring to the provisions of the Companies Act, 2013, decide whether the above company can accept the deposits from the public.
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Q.2ci 02 marks hard General Clauses Act 1897 - Delegation of Authority ⚡ Try this Q →
The Board of Directors of 'Coni Private Limited,' through a resolution passed in the board meeting granted authorization to three Directors, Mr. Sharad and two others, for the procurement department. Subsequently, Mr. Sharad selected Mr. Suresh and Mr. Hemant for the procurement authority. Hence, Mr. Sharad and lack of honesty in their duties, issued dismissal orders for both employees citing proper procedures. Mr. Suresh moved to court, arguing that the Board had only empowered Mr. Sharad for appointments and not for dismissals. Assess the validity of Mr. Suresh's argument under the provisions of the General Clauses Act, 1897.
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Q.3 04 marks hard Foreign Exchange Management Act 1999 - Residential status ⚡ Try this Q →
Case: Mr. L employed as fashion designer in India for 183 days in FY 2023-24, then took employment in Paris on 02.04.2024, returned to India for family function on 30.04.2024.
Mr. L was employed as a fashion designer in Elegant Textile Ltd., a Delhi-based company in Gurugram, India during the financial year 2023-24. He had sufficiently provided his services for 183 days during the above said period. On 01.04.2024 Mr. H, the Human Resource Manager of Jeti Fashion Ltd., Paris (a foreign country) offered him a better employment opportunity in such company. On 02.04.2024, Mr. L left India for taking up employment as a production controller at Jetti Fashion Ltd. in Paris. On 30.04.2024 he flew back to India for a 10 day family function in Meerut, India. In light of the provisions of the Foreign Exchange Management Act, 1999 elucidate: The residential status of Mr. L -
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Q.3 05 marks medium Bonus Shares - Companies Act, 2013 ⚡ Try this Q →
A Bonus share is a distribution of capitalized undivided profit having an identity and value capable of being bought and sold. In reference to the above, elaborate the pre-requisites for issue of bonus shares as enlisted in the Companies Act, 2013.
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Q.3 04 marks hard General Meetings - Quorum and Adjournment - Companies Act, 2 ⚡ Try this Q →
On 10.12.2023 a private limited company having 1000 members. On 10.12.2023 a general meeting was convened in which 11 members were present in person. Mr. Nathan was acting as an authorized representative of two body corporates who are members of Q.I. Ltd. Shyam one of the important members was absent. The Chairman Mr. Rahi adjourned the meeting, taking plea of absence of Mr. Shyam, to name day and place next week. The members who were present objected to the adjournment and submitted their decision submitting that the majority of them present now shall be unavailable next week. Referring to the provisions of Companies Act, 2013:
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Q.3 04 marks medium Interpretation and Construction - Legal Concepts ⚡ Try this Q →
What are the differences between interpretation and construction in the legal context, and how do these two concepts relate to each other as per Interpretation of shares.
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Q.3(a) 05 marks medium Pre-requisites for issue of bonus shares under Section 63, C ⚡ Try this Q →
"A Bonus share is a distribution of capitalized undivided profit having an identity and value capable of being bought and sold." In reference to the above line elaborate the pre-requisites for issue of bonus shares as enlisted in the Companies Act, 2013.
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Q.3(b) 05 marks medium Quorum and adjournment of general meetings under Section 103 ⚡ Try this Q →
Q L Ltd. is a public limited company incorporated in Surat, Gujarat with 1200 members. On 10.12.2023 a general meeting was convened in which 14 members were present in person. Mr. Mohan was acting as an authorized representative of two body corporates who are members of Q L Ltd. Shyam one of the important members was absent. The Chairman Mr. Rahi adjourned the meeting, taking plea of absence of Mr. Shyam, to same day and place next week. The members present at the meeting venue waiting to attend, opposed the decision submitting that the majority of them present now shall be unavailable next week. Referring to the provisions of Companies Act, 2013 elaborate:
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Q.3(c) 04 marks medium Interpretation vs. construction in statutory interpretation ⚡ Try this Q →
What are the differences between interpretation and construction in the legal context, and how do these two concepts relate to each other as per Interpretation of Statute?
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Q.4(a) 05 marks hard Dividend declaration provisions under Companies Act 2013 ⚡ Try this Q →
Long Roads Ltd. a listed company is engaged in the manufacturing of Motor Vehicle Accessories. The business is on an upswing mode by the induction of the new production Manager Mr. A. The Board of Directors of the company has recommended the declaration of a dividend of ₹ 60 lakhs out of profits earned during which profits were inadequate to distribute the same. The auditor is not appointed in the current year profit of ₹ 16 lakhs. Accumulated profits during the past eight years were in loss in which it is 25% of the total issued capital of the company. Referring to the provisions of the Companies Act, 2013, decide, whether the conditions with regard to declaration of dividend in case of inadequate profit are met? You are requested to support your answer with requisite calculations.
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Q.4(a) 05 marks medium Declaration of dividend out of accumulated profits under Rul ⚡ Try this Q →
Long Boots Ltd. a listed company is engaged in the manufacturing of shoes and related accessories. The Business is set on a recovery mode by the induction of the new Production Manager, Mr. A. The Board of Directors of the company has recommended the declaration of a dividend of ₹50 lakh after a gap of eight years during which profits were inadequate to distribute the same. The dividend thus proposed is to be met partially out of the current year profit of ₹16 lakh. Accumulated profits during the past eight years were ₹170 lakh which is 25% of the total share capital of the company. Referring to the provisions of the Companies Act, 2013 decide, whether the conditions with regard to declaration of dividend in case of inadequate profit are met? You are requested to support your answer with requisite calculations.
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Q.4(b) 05 marks medium LLP provisions for single partner operation and tribunal pro ⚡ Try this Q →
A dispute among the partners of Limited Liability Partnership (the LLP) regarding the stability of the business. Out of two partners, one due to a quarrel, left the LLP. The other partner alone continued the business of the LLP. You are being expert in India is requested to explain the provisions governing the LLP being operated by a single partner and its ending up by the Tribunal as per the provisions of the Limited Liability Partnership Act, 2008.
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Q.4(b) 05 marks medium Single partner LLP liability and winding up under Sections 6 ⚡ Try this Q →
A dispute among the partners of Limited Liability Partnership (the LLP) jeopardized the stability of the business. Out of two partners, one due to a quarrel, left the LLP. The other partner alone continued the business of the LLP. You are being an expert in law requested to explain the provisions governing the LLP being operated by a single partner and its winding up by the Tribunal as per the provisions of the Limited Liability Partnership Act, 2008.
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Q.4(c) 04 marks medium Statutory interpretation principles ⚡ Try this Q →
Explain the term "Generalia specialibus non derogant", in connection with interpretation of Statutes.
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Q.4(c) 04 marks medium Maxim generalia specialibus non derogant – specific override ⚡ Try this Q →
Explain the term "Generalia specialibus non derogant", in connection with Interpretation of Statutes.
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Q.5 05 marks hard Audit Committee, Auditor Appointment ⚡ Try this Q →
Sedasworth Ltd. a listed company having a paid up share capital of ₹ 2 crore with a turnover of ₹ 100 crore had appointed an Audit Committee on the recommendation of Mrs. Anc & Co., Chartered Accountants having such qualifications and experience as is required for appointment as the auditor of the company. The next Annual General Meeting (the AGM) was due on 30.09.2023. The Board disagreed with the said recommendation of the committee and refer back to it for reconsideration. The Audit Committee was adamant on appointing the above firm of the chartered accountants.
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Q.5 09 marks hard Companies Act, Limited Liability Partnership Act, General Cl ⚡ Try this Q →
Discuss in the light of the Companies Act, 2013:
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Q.5(a) 05 marks hard Audit committee and auditor appointment provisions ⚡ Try this Q →
Stallworth Ltd. a listed company having a paid up share capital of ₹ 11 crores with a turnover of ₹ 100 crores had appointed an Audit Committee which recommended M/S ANC & Associates, a firm of Chartered Accountants having such qualifications and experience as is required by the given statutes and regulations. During an Annual General Meeting (the AGM) was due on 30.09.2023. The Board disagreed with the said recommendation of the committee refer back to it for reconsideration. The Audit Committee was adamant on appointing the above firm of the chartered accountants.
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Q.5(a) 05 marks medium Audit Committee recommendation deadlock and auditor appointm ⚡ Try this Q →
Stallworth Ltd., a listed company having a paid up share capital of ₹11 crore with a turnover of ₹100 crore had appointed an Audit Committee which recommended M/s ANC & Associates, a firm of Chartered Accountants having such qualifications and experience as is required for appointment as the auditor of the company. The next Annual General Meeting (the AGM) was due on 30.09.2023. The Board disagreed with the said recommendation of the committee and refer back to it for reconsideration. The Audit Committee was adamant on appointing the above firm of the chartered accountants. Discuss in the light of the Companies Act, 2013:
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Q.5(b)(i) 03 marks medium Whistleblower protection under Section 31, LLP Act 2008 ⚡ Try this Q →
Explain the protection available for the "whistleblowers" in the context of the Limited Liability Partnership Act, 2008.
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Q.5(b)(ii) 02 marks easy Penalty for false statements under Section 37, LLP Act 2008 ⚡ Try this Q →
Describe the consequences of making a false statement in any return, statement or other document under section 37 of the Limited Liability Partnership Act, 2008.
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Q.5(c) 04 marks medium Gender and number provisions under Section 13, General Claus ⚡ Try this Q →
State the provisions of the General Clauses Act, 1897 relating to 'gender and number'.
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Q.6 05 marks hard Companies Act 2013 - Meetings and Quorum ⚡ Try this Q →
Case: LKI Ltd. company meeting scenario with quorum and adjournment issues
LKI Ltd. is a company having paid up share capital of ₹ 12.50 crore, with total number of members being 2500. The board of directors have called a general annual meeting (the meeting) to be conducted on 06.05.2023 at 2.00 pm. On the date of the meeting the required quorum was not present within half an hour and hence was adjourned to the next week scenario in light of the relevant provisions of the Companies Act, 2013 elucidate upon the following queries of the company:
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Q.6(a) 00 marks hard Company meetings, quorum requirements, and adjournment under ⚡ Try this Q →
UKJ Ltd. is a company having paid up share capital of ₹ 12.50 crores with total members being 3000. The board of directors have ordered a general meeting (the meeting) to be conducted on 06.05.2023. All members were asked to intimate the date of the meeting the required quorum was not present within half an hour and hence was adjourned to be above on 13.05.2023 on same day at same venue. In reference to the Section 104 of Companies Act, 2013 calculate upon the following queries of the company:
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Q.6(a) 05 marks medium Quorum at adjourned meetings and requisitionists' meetings u ⚡ Try this Q →
LKJ Ltd. is a company having paid up share capital of ₹12.50 crore with total number of members being 3500. The board of directors have called a general meeting to be conducted on 06.05.2023 at 2.00 pm. On the date of the meeting the required quorum was not present within half an hour and hence was adjourned to the next week on 13.05.2023 on same day at same venue. In reference to the above scenario in light of the relevant provisions of the Companies Act, 2013 elucidate upon the following queries of the company.
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Q.6(a) [OR] 05 marks medium Re-opening of accounts and voluntary revision of financial s ⚡ Try this Q →
The Income Tax Authority (the statutory body) has gathered some information and is of the view that there has been a manipulation of accounts of FGH Ltd. reflecting an incorrect financial position of the company. The statutory body intends to get the accounts reopened to reflect correct financial position of the company. In light of the Companies Act, 2013 elucidate.
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Q.6(b)(i) 03 marks medium Signing of audit report and reading of qualifications under ⚡ Try this Q →
Who will sign the audit report in case of a proprietorship concern or the firm of the auditors and how the qualification/s in the audit report will be dealt with by the auditor at the annual general meeting of the company as per the provisions of the Companies Act, 2013?
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Q.6(b)(ii) 02 marks easy Expert's consent in prospectus by foreign companies under Se ⚡ Try this Q →
Explain the provisions relating to expert's consent included in the prospectus to be issued in India by the companies incorporated outside India as per the provisions of the Companies Act, 2013.
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Q.6(c) 04 marks medium RBI approval for remittances under Schedule III, FEMA Curren ⚡ Try this Q →
Explain the rules relating to the remittances made by persons other than individuals requiring approval of RBI as provided in Schedule III to the Foreign Exchange Management (Current Account Transactions) Rules, 2000 issued under the Foreign Exchange Management Act, 1999 in respect of the following:
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Q.7 05 marks medium Companies Act 2013 - Accounts and Financial Statements ⚡ Try this Q →
The Income Tax Authority (the statutory body) has gathered some rumours and 1/3 rd of the view that there has been a manipulation of accounts by the managing director, who is holding a position in XYZ company. The statutory body intends to get the accounts reopened to reflect correct financial position of the company. In light of the Companies Act, 2013 elucidate:
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Q.7(a) 00 marks easy Board powers and auditor appointment under Companies Act 201 ⚡ Try this Q →
Discuss in the light of the Companies Act, 2013:
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Q.7(b) 00 marks easy Whistleblower protection and consequences of false statement ⚡ Try this Q →
Limited Liability Partnership Act, 2008:
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Q.7(c) 04 marks medium General Clauses Act 1897 - repeal and re-enactment ⚡ Try this Q →
State the provisions of the General Clauses Act, 1897 relating to "repeal and re-enact".
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Q.8 03 marks medium Companies Act 2013 - Audit Report and Qualifications ⚡ Try this Q →
Will you sign the audit report in case of a proprietorship concern or the firm of the auditors and how the qualification in the audit report will be dealt with by the auditor at the time of finalisation of company as per the provision of the Companies Act, 2013?
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Q.9 02 marks easy Companies Act 2013 - Prospectus and Expert Opinion ⚡ Try this Q →
Explain the provisions relating to expert's opinion included in the prospectus to be issued in India by the companies incorporated outside India as per the provision of the Companies Act, 2013
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Q.10 00 marks easy Foreign Exchange Management Act 1999 - Remittances ⚡ Try this Q →
Explain the rules relating to the remittances made by persons other than individuals requiring approval of RBI as provided in Schedule III to the Foreign Exchange Management (Current Account Transactions) Rules, 2000 issued under the Foreign Exchange Management Act,1999 in respect of the following:
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