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THE COMPANIES
(REGISTRATION OFFICES)
REGULATIONS, 1986.
Notification No. S.R.O. 1139(1)/86, dated 30th
December, 1956-- In exercise of the powers conferred by subsection (2) of section 466
of the Companies Ordinance, 1984 (XLVII of 1984), read with the Finance Division
Notification No. S.R.O. 698(1)/86, dated the 2nd July, 1986, the Corporate Law Authority
hereby makes the following regulations, namely ·
1. (1) These regulations may be called the Companies (Registration Offices) Regulations,
1986.
(2) They shall come into force at once.
2. In these regulations, unless there is anything repugnant in the subject or context.
(a) "Annexure" means an annex to these regulations;
(b) "Company Registration Office: means an office established by .the Federal
Government under subsection (1) of section 466;
(c) "Ordinance" means the Companies Ordinance, 1984 (XLVII of 1984);
(d) "registrar concerned" means additional registrar, joint registrar, deputy
registrar or assistant registrar who is incharge of the Company Registration Office in
which the company is registered or in whose territorial jurisdiction the registered office
is situated;
(e) Registrar of Companies, Pakistan" means the registrar who is head of the
organisation for the registration of companies in Pakistan;
(f) "Schedule" means a schedule to the Ordinance;
(g) section means a section of the Ordinance; and
(h) words and expressions used but not defined shall have the same meaning as in the
Ordinance.
3. (1) For registration of companies and performing other duties under the Ordinance, the
organisation for registration of companies shall, besides the office of the Registrar of
Companies, Pakistan, have Company Registration Offices in the following towns with
jurisdiction extending to companies, not being companies to which section 5 applies,
having registered offices in the territories mentioned against each, namely:
| Karachi | The Province of Sindh |
| Quetta | The Province of Balochistan and the Provincially Administered Tribal Areas to which the executive authority of the Province of Balochistan extends. |
| Peshawar | The province of the North-West Frontier, the Federally Administered Tribal Areas and the Provincially Administered Tribal Areas to which the executive authority of the Province of the North-West Frontier extends. |
| Lahore | The Civil Divisions of Lahore, Faisalabad, Sargodha and Gujranwala in the Province of the Punjab. |
| Multan | The Civil Divisions of Multan, Bahawalpur and Dera Ghazi Khan in the Province of the Punjab. |
| Islamabad | The Civil Division of Rawalpindi in the Province of the Punjab and the Islamabad Capital Territory. |
(2) The Company Registration Offices shall
observe such working hours as may, from time to time, be approved by the Authority for
these offices, and shall, with the exception of public holidays, be open, between-the
hours of 9-00 A.M. and 1-00 P.M. from Sundays to Thursdays, for transaction of business
with the public.
(3) Every Company Registration Office shall have a seal for authentication of documents
required for or in connection with the registration of companies
Provided that the design of the seal shall require approval of the Registrar of Companies,
Pakistan.
4. (1) The certificate of incorporation issued in pursuance of section 32 shall be in the
form set out in Annexure A.
(2) Every, company which is incorporated shall be assigned a registration number bearing
the initial alphabet of the town is which the Company Registration office concerned is
situated and the general consecutive number appertaining to that office The
registration number shall be stated both in the certificate of incorporation of the
company and the Registrar of Companies from the date to be specified by the Authority.
(3) Where a company changes its registered office from the territorial jurisdiction of one
Company Registration Office to another, a new number pertaining to the letter office shall
be assigned as if it were a new company incorporated in that office.
(4) Even company formed or incorporated outside Pakistan which has a place of business in
Pakistan and files documents pursuant to the provisions contained in Part XIV of the
ordinance shall be assigned a number appertaining to the Company Registration Office
concerned in a separate series starting with the word "Foreign".
(5) The registrar concerned shall cause the fact of certificate of incorporation having
been granted, the date of incorporation and the company registration number to be entered
on the stamped copy of the memorandum of association under the dated signature of the
registrar issuing the certificate and also cause a copy of the certificate of
incorporation to be attached to the memorandum and articles of association of the company.
5. The certificate of incorporation for effecting the change of name of a company to be
issued under section 40 shall be in the form set out in Annexure "B".
6. (1) The registrar concerned shall for the purpose of section 127 cause the issue of
certificate in the form set out in Annexure "C.
(2) The registrar concerned shall for the purpose of subsection (2) of section 146 cause
the issue of certificate in the form set out in Annexure "D".
7. (1) The registrar concerned shall examine or cause to be examined every. document
received in his office which is required or authorised by or under the Ordinance to be
registered, recorded or filed with the registrar.
(2) If any document is filed with or presented to a Company Registration Office after the
expire of the period within which it was required or authorised to be filed or registered,
not, being particulars or documents requiring registration under sections 121,122,123,124
and 129, the registrar concerned may, without absolving the defaulting company or person
of any liability arising out of the default, delay or failure to comply, accept the
document for record on payment of additional fee equal to three times the usual fee of the
document specified in the Sixth Schedule.
(3) No document shall be accepted for registration, filing or record by the registrar
concerned. an additional registrar, a joint registrar, a deputy registrar or an assistant
registrar if in his opinion, the same
(a) contains any matter contrary. to law, or does not otherwise comply with the
requirements of law:
(b) is not complete owing to any defect, error or omission;
(c) is insufficiently legible or is written upon paper which is not durable; or
(d) is not properly authenticated.
(4) If a document is found defective or incomplete as aforesaid, the registrar may either
require the company to rectify the defect or complete the document or file a revised
document in the form and within the period to be specified by him or refuse to accept or
register such document until the defect has been rectified, or, as the case may be, the
document has been completed:
Provided that the registrar may for special reasons to be recorded in writing, instead of
returning the document ask the company to depute a representative to rectify or complete
the document as may be necessary.
8. (1) The registrar shall not register, file or record any document or make a record of
any fact in respect of which a fee is payable under the Sixth Schedule until such fee has
been paid and shall, pending the payment of such fee, act in the same way if no such
document had been tendered for registration, filing or record.
(2) When a document is accepted for being registered, filed or recorded, the registrar
shall issue an acknowledgement in the form set out in Annexure E.
9. (1) The registrar shall make or cause to be made endorsement of the following
particulars on every. document registered, filed or recorded in his office, namely
(a) the number assigned to the company in the Register of Companies;
(b) serial number (a separate serial number shall be assigned to each document);
(c) name of the company;
(d) brief description of the document including its enclosures; and
(e) the date on which the document is registered, filed or recorded.
(2) Every endorsement referred to in sub-regulation (1) shall be signed by the registrar
concerned or an additional registrar, a joint registrar, a deputy registrar, or an
assistant registrar authorised by the registrar concerned and shall bear the official seal
of the Company Registration Office.
10. (1) In every Company Registration Office there shall be maintained a Register of
Companies in the form set out in Annexure F in which the names of the
companies shall be entered in the order in which they are registered alongwith the Company
Registration Number, date of incorporation and other particulars specified in the said
form.
(2) In the pages allotted to each company in the Register, note shall be made of every
document or fact, relating to .the company, which is registered, recorded or filed with
the Company Registration Office.
(3) The documents relating to any one company shall be kept together, distinct and
separate from those of other companies.
(4) That documents relating to each company shall kept in chronological order, that is to
say, in the order of the dates on which they arc received by the Company Registration
Office.
11. (1) The registrar concerned shall cause-
(a) an alphabetical index of the companies registered with the Company Registration Office
concerned to be maintained in a register in the form set out in Annexure C;
and
(b) an alphabetical index of companies registered with all the Company Registration
Officers to be maintained in register in the form set out in Annexure H.
(2) To enable Company Registration Offices to maintain the register referred to in clause
(b) of sub-regulation (1), ever Company Registration Office shall not later than the
seventh day of each month send to all other Company Registration Office and the Registrar
of Companies, Pakistan, the following information relating to the preceding month, in
respect of the companies registered with or having their registered offices within the
territorial jurisdiction of each of those offices, that is to say
(i) in the case of companies incorporated under the Ordinance, the names
(a) new companies registered indicating date of incorporation in each case;
(b) companies which have changed their names indicating their old and new names;
(c) companies which have been finally dissolved under section 439;
(d) companies which have been finally wound up; and
(e) companies which have reported shifting of their registered office from the
jurisdiction of one Company Registration Office to another; and
(ii) in the case of foreign companies, the names of--
(a) companies which have established a place of business in Pakistan with the name of
country of origin and date of establishing office in Pakistan; and
(b) Companies which cease to have a place of business in Pakistan with date of ceasing to
have a place of business in Pakistan.
12. In addition to the registers to be maintained under regulations 10 and 11, every
Company Registration Office shall maintain the following registers in the forms set out in
the Annex mentioned against each:
| (1) Register of foreign companies | Annexure I |
| (2) Register of mortgages, charges, etc | Annexure I |
| (3) Chronological Index of mortgages, charges etc. entered in the register of mortgages, etc. | Annexure K |
| (4) Register of companies gone into liquidation | Annexure L |
| (5) Register of companies whose names are struck of the register of companies under section 439 | Annexure M |
| (6) Register of fees, etc | Annexure N |
| (7) Copying register | Annexure O |
| (8) Inspection register | Annexure P |
| (9) Register of prosecutions and court-cases | Annexure Q |
| (10) Check register for annual general meeting and issuance of accounts by public companies | Annexure R |
| (11) Check register for issuance or half-yearly accounts by listed companies | Annexure S |
| (12) Check register for Annual General Meeting by private companies | Annexure T |
| (13) Check Register for statutory meeting/report | Annexure U |
(1) The registrar shall permit members of the
public to inspect such registers and records of documents as under the Ordinance they are
entitled to inspect, provided that, before such permission is granted, the inspection fee
prescribed in the Sixth Schedule shall have been paid.
(2) The inspection of the documents shall be allowed during the time specified for
transaction of business with the public in the presence of the registrar or an official
authorised in each individual case by the registrar concerned in this behalf.
(3) The registrar or other authorised official supervising the inspection, may permit
notes of the inspected documents to be taken, but verbatim copy of the document inspected
may not be allowed to be taken.
14. The registrar concerned shall, on the application of a person, cause copies of
documents to be granted as authorised under the Ordinance on payment of fee prescribed in
the Sixth Schedule.
15. Every certificate or copy granted under the provisions of the Ordinance shall be
signed and dated by the registrar concerned or an additional registrar, a joint registrar
a deputy registrar or an assistant registrar, authorised for the purpose by the registrar
concerned and shall bear of official seal of the Company Registration Office.
16. The registrar shall take notice of any omission to file or register documents on due
date or any other infraction of the law.
17. The registrar shall institute or cause to be instituted such enquiries in respect of
any matter as may be necessary. to obtain information or evidence respecting defaults or
any infraction of the law.
18. The Registrar of Companies, Pakistan, the registrar concerned or any other person
authorised by any one of them in this behalf may institute or cause to be instituted any
legal proceedings or defend or conduct or cause to be defended or conducted any
prosecution or other legal proceedings under the Ordinance.
19. (1) The Authority or the Registrar of Companies, Pakistan, may assign any of the
duties under the Ordinance, the rules made thereunder or these regulations and generally
regulate performance of duties and issue directions to the registrar concerned or
officials subordinate to the registrar concerned in such manner as it or he may think fit
and they shall follow and observe the orders and instructions of the Authority or the
Registrar, as the case may be.
(2) Subject to the directions of the Authority and the Registrar of companies, Pakistan,
the registrar concerned may assign any duties "under the ordinance, the rules made
thereunder or these regulations and generally regulate performance of duties and issue
directions to any additional registrar, joint registrar, deputy registrar or assistant
registrar, where such officers have been appointed in a particular Company Registration
Office, and other officials and the Company Registration Offices as he may think fit and
they shall follow and observe the orders and instructions of the registrar concerned and
all references in these regulations to registrar concerned shall be construed as
differences to any assistant, deputy, joint or additional registrar to whom the particular
duty has been assigned by the registrar concerned by a general or special order.
20. Where copy of an application addressed to the Authority or the Registrar of Companies,
Pakistan is received in a Company Registration Office a pursuance of rule 32 of the
Companies (General Provisions and Forms) Rules, 1985, the registrar concerned shall as
soon as may be possible but not later than seventh working day after the receipt of the
application in his office forward to the Authority or the Registrar, as the case may be,
his parawise comments on the application together with other information and documents
which in his opinion, need to be taken into consideration while disposing of the
application;
Provided that the Authority or as the case may be the Registrar of Companies, Pakistan may
dispose of an application without waiting for comments of the registrar concerned, if so
deemed fit.
21. (1) The following registers and documents relating to all companies whether in
existence or dissolved kept in the Company Registration Offices under the Ordinance shall
be preserved permanently, namely:
| (1) Register of Companies Annexure F | |
| (2) The Index to the Register of Companies registered in the Company Registration Office | Annexure G |
| (3) The Index to the Register of Companies registered in Pakistan. | Annexure H |
| (4) The Register of Foreign Companies | Annexure I |
| (5) The Register of Mortgages, charges, etc | Annexure J |
| (6) The Chronological Index of Mortgages, charges, etc | Annexure K |
| (7) The Register of Destruction of Documents and Records relating to companies finally wound up/dissolved | Annexure X |
| (8) The Register of Destruction of Documents and Records relating to companies in existence | Annexure Y |
(9) All statements, documents, registers, refund
orders, correspondence and papers relating to Companies Liquidation Account to which
section 432 applies; and
(10) The registered documents which relate to any company in .existence and which are
specified in Annexure Y.
(2) Subject to the previous approval of the Registrar of Companies, Pakistan, the company
records kept in a Company Registration office under the Ordinance may be destroyed, alter
the expiration of the period of their preservation as specified in Annexure W, if the same
are not of sufficient public value to justify. their further preservation, or have not
been ordered by the Authority or any Court to be preserves for a longer period, of-are not
likely to be needed in connection with any pending proceedings, before any Court or
authority, of which the Company Registration office has notice.
Explanation.---A company shall be deemed to be in existence unless its same has
been struck off the register under subsection (5) of section 439 of the Ordinance or
unless it has been fully wound up and finally dissolved.
(3) Every. Company Registration Office shall maintain the registers set out in the forms
in Annexure X and Annexure Y wherein brief particulars of the
company records destroyed and the date and mode of destruction shall be entered under
dated signature of the registrar concerned or an additional registrar, a joint registrar,
a deputy registrar or an assistant registrar designated by the registrar concerned for the
purpose and no part of the records aforesaid shall be destroyed without a simultaneous
entry having been made in either the form in Annexure X or the form in
Annexure Y as may be appropriate.
22. (1) Every registrar concerned shall furnish to the Registrar of Companies, Pakistan,
annually, by 31st July, each year, a report on the working and administration
of the Ordinance and other related matters, concerning the activities of the Company
Registration Office concerned in such form and in such manner as may from time to time be
specified by the Registrar of companies, Pakistan.
(2) The Registrar of Companies, Pakistan shall furnish his annual report to the Authority
by 31st August, each year in such from and in such manner as may from time to time be
specified by the Authority.
23. The Companies (Registration offices) Regulations, 1978 are hereby repealed.
GOVERNMENT OF PAKISTAN
CERTIFICATE OF INCORPORATION
Under Section 32 of the Companies ordinance, 1984,
(XLVII of 1984)
Company Registration
No..................................................
I hereby certify that ............................................................
is this day incorporated under the Companies Ordinance, 1984 (XLVII of 1984) and that the
company is limited by
.............................................................................................
Given under my hand at ..............................this days
of................................................. one thousand nine hundred and Fee Rs
..................................................................
REGISTRAR
OF COMPANIES
Annex B
GOVERNMENT OF PAKISTAN CERTIFICATE
OF INCORPORATION ON CHANGE OF NAME
(Under Section 40 of the Companies Ordinance, 1984 (XLVII of 1984)
Company Registration No
......................................
I hereby certify. that pursuant to the provisions of section 38 or section. 39 of the
Companies Ordinance, 1984 (XLVII of
1984).............................................................................the name
of ....................................................................has, with the
approval of the Registrar of Companies, Pakistan, been changed to and that the said
company has been duly incorporated as a company limited by under the provisions of the
said Ordinance.
This change is subject to the condition that for period of one year from the date of issue
of this certificate, the company shall continue to mention its former name alongwith its
new name on the outside of every office or place in which its business is carried on and
in every document or notice referred to in clauses (a) and (c) section 143.
Given under my hand
at.................................this......................................day
of.........................................................
one thousand nine hundred and ....................................... Fee Rs
.............................
REGISTRAR
OF COMPANIES
Annex C
GOVERNMENT OF PAKISTAN CERTIFICATE
OF REGISTRATION OF MORTGAGE, ETC.
(Under Section 127 of the Companies Ordinance, 1984,(XLVII of 1984)
Mortgage or Charge dated |
made between |
AND |
of the one part: |
of the other part I |
Pursuant to the provisions contained in section
127 of the Companies Ordinance, 1984 (XLVII of 1984), I hereby certify. that the above
mortgage or charge for Rs
has been registered in this office in
accordance with the provisions of sections 121 to 124 of the said Ordinance.
Given under my hand at...................this day of. .....................one thousand
nine hundred and ..........................
Fee Rs ........................................
REGISTRAR
OF COMPANIES.
Annex 'D'
GOVERNMENT OF PAKISTAN CERTIFICATE
FOR COMMENCEMENT OF BUSINESS
under Section 146 (2) of the Companies Ordinance, 1984
(XLVII of 1984)
I hereby certify that the
......................................................................
.................................................................................................
which was incorporated under the Companies Ordinance, 1984 (XLVII of 1984), on the .....
day of. ............... 19 .................. and which has filed a duly verified
declaration in the prescribed form that the conditions of clauses (a) to (c) of subsection
(I) of section 146 of the said Ordinance have been complied with, is entitled to commence
business.
Given under my hand at ...................................................................
this .................................................... day of.
.................................................
one thousand nine hundred and
.....................................................................
Fee Rs.. ....................................
REGISTRAR
OF COMPANIES
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