Section 32. Copies of balance-sheets and accounts to be sent to registrar

32. Copies of balance-sheets and accounts to be sent to registrar .—[6] [(1) Where a banking company in any year furnishes its accounts and balance-sheet in accordance with the provisions of section 31, it shall at the same time send to the registrar three copies of such accounts and balance-sheet and of the auditor's report, and where such copies are so sent, it shall not be necessary to file with the registrar, in the case of a public company, copies of the accounts and balance-sheet and of the auditor's report, and, in the case of a private company, copies of the balance-sheet and of the auditor's report as required by sub-section (1) of section 220 of the Companies Act, 1956 (1 of 1956); and the copies so sent shall be chargeable with the same fee and shall be dealt with in all respects as if they were filed in accordance with that section.] (2) When in pursuance of sub-section (2) of section 27 the Reserve Bank requires any additional statement or information in connection with the balance-sheet and accounts furnished under section 31, the banking company shall, when supplying such statement or information, send a copy thereof to the registrar. 1. Subs. by Act 58 of 1968, s. 8, for "section 145 of the Indian Companies Act, 1913 (7 of 1913)" (w.e.f. 1-2-1969). 2. Ins. by Act 66 of 1988, s. 9 (w.e.f. 30-12-1988). 3. Subs. by Act 20 of 1950, s. 3, for "in a State" (w.e.f. 18-3-1950). 4. Subs. by Act 55 of 1963, s. 15, for "of profit and loss" (w.e.f. 1-2-1964). 5. Ins. by Act 61 of 1981, s. 61 and II Sch. (w.e.f. 1-5-1982). 6. Subs. by Act 33 of 1959, s. 19, for sub-section (1) (w.e.f. 1-10- 1959).