These related revision proceedings involve the same point, though two separate proceedings in revision have been filed, as concerning different years. On the facts, there is no dispute. It is conceded, with reference to the scope of sections 220(1)(a) and 220(3) of the Companies Act (as amended by Act 65 of 1960), that

"three copies of the balance-sheet and profit and loss account, signed by the managing director..." *

were not filed with the Registrar along with the annual return. The technical offences would thus appear to be indisputably established

But the point urged by learned counsel for the revision petitioner is that section 220(1) begins :

"After the balance-sheet and the profit and loss account have been laid before a company at an annual general meeting as aforesaid..." *

It is not in dispute that under an earlier provision of the same Act, namely, sections 159, 166 and 210, the balance-sheet and the annual profit and loss account have to be laid before the company at the annual general meeting, and that there are penalties provided for non-compliance. What is now urged is that other remedies might be open to the revision-petitioner, in a prosecution relating