(1) A company having share capital shall, not later than 1 April in each year after its incorporation or continuance under this Act, submit to the Registrar a return in the prescribed form containing the prescribed information made up to the preceding 31 December and accompanied with the prescribed fees. (Substituted by Act 13 of 2015)
(2) A director or officer of the company shall certify the contents of every return made under this section.
(3) If default is made in complying with this section, the company and every director and officer who is in default is liable to a penalty for every month or part of a month, during which the default continues, as prescribed by Regulations. (Substituted by Act 13 of 2015)
Division I: Transfer of Shares and Debentures