124.
| (1) Subject to the provisions of this Act, there shall be annexed to the annual return
| | (a) a written copy, certified both by a director and by the secretary of the company to be a true copy of every balance sheet which was, or should have been, in accordance with the provisions of section 144: laid before the company at the general meeting subsequent to which the annual return is required by the provisions of subsection (1) of section 123 to be made (including every document required by law to be annexed to the balance sheet) ; and | | |
| | (b) a copy, certified as aforesaid, of the report of the auditors, on, and of the report of the directors accompanying, each such balance sheet, | | |
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| (2) Where any balance sheet or document required by law to be annexed to such balance sheet does not comply with the requirements of the law as in force at the date of the audit with respect to form, there shall be made such additions to and corrections in the copy referred to in paragraph (a) of subsection (1) as would have been required to be made in the balance sheet or document in order to make it comply with the said requirements and the fact that the copy has been so amended shall be stated thereon. |
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| (3) Where a company fails to comply with the provisions of this section, the company and every officer of the company who is in default shall be guilty of an offence and shall be liable to a default fine. |
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Sri Lanka Consolidated Acts