J U D G M E N T

~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 2 nd day of March, 2021 [WP(C) Nos.7423 & 7485 of 2020]

The petitioners, who are Companies incorporated with the Registrar of Companies, Kerala, have filed these writ petitions seeking to direct the respondents to permit the petitioners to file e-form ACTIVE, INC-22A without insisting on appointment of a whole-time Company Secretary. The petitioners have also sought to declare that the restriction imposed in filing e-form ACTIVE, INC-22A with regard to non- compliance of Section 203 of a whole-time Company Secretary or Rule 8A of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is arbitrary and illegal.

2. The petitioners submit that the 1 st respondent- Union of India, in exercise of its powers under Section 469 of the Companies Act, 2013 amended the Companies (Incorporation) Rules, 2014 as per Notification dated

21.02.2019. As per the new added Rule 25A, every Company incorporated on or before 31.12.2017 shall file the particulars of the Company and its registered office in e-form ACTIVE (Active Company Tagging Ide