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Distinguish Between · Q4

Q.Distinguish between a change of registered office within the local limits of the same city/town/village and a change of registered office from one state to another.

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A change of registered office within the local limits of the same city/town/village and a change from one state to another differ sharply in procedure:

BasisWithin local limits (same city/town/village)From one state to another
Governing provisionSection 12(4)Section 12(5) read with Section 13(4)
Approval neededBoard Resolution onlySpecial Resolution of members (75% majority)
Regional Director's roleNoneConfirmation required, applied for in Form INC-23
Filing of the resolutionNot applicable (no Special Resolution involved)Special Resolution filed in Form MGT-14 within 30 days
Notice of the actual changeForm INC-22, within 30 days of the changeForm INC-22, within 30 days of the Regional Director's confirmation
Reason for the heavier procedure for an inter-state movePurely an internal administrative move, minimal effect on outside partiesCan affect members'/creditors' convenience and shifts the company's regulatory/ROC jurisdiction entirely, so the law requires member consent and independent confirmation

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