Companies Act, 1973 (Act No. 61 of 1973)

Chapter V: Share capital, Acquisition by Companies of own Shares, Shares, Allotment and Issue of Shares, Members and Register of Members, Debentures, Transfers, and Restrictions on Offering Shares for Sale

Debentures

131. Default in keeping of registers
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Any company which or any agent referred to in section 110(2) , as applied by section 129 , who fails to comply with any provision of section 127 , 128 or 129, shall be guilty of an offence.