Companies Act, 1956
Sec 197 -
Publication of reports of proceedings of general meetings.
(1) No document purporting to be a report of
the proceedings of any general meeting of a company shall be circulated or
advertised at the expense of the company, unless it includes the matters
required by section 193 to be contained in the minutes of the proceedings of
such meeting.
(2) If any report is circulated or advertised
in contravention of sub-section (1), the company, and every officer of the
company who is in default, shall be punishable, in respect of each offence,
with fine which may extend to five thousand rupees.