(2)There shall also be filed with the Registrar along with the return a certificate signed by [the signatories] [ Substituted by Act 31 of 1988, Section 23, for " both the signatories" (w.e.f. 15.6.1988).] of the return, stating-(a)that the return states the facts as they stood on the day of the annual general meeting aforesaid, correctly and completely; [* * *] [ The words " and" omitted by Act 65 of 1960, Section 40 (w.e.f. 28.12.1960).](aa)[ that since the date of the last annual return the transfer of all shares and debentures and the issue of all further certificate of shares and debentures have been appropriately recorded in the books maintained for the purpose; and] [ Inserted by Act 65 of 1960, Section 40 (w.e.f. 28.12.1960).](b)in the case of a private company also, (i) that the company has not, since the date of the annual general meeting with reference to which the last return was submitted, or in the case of a first return, since the date of the incorporation of the company, issued any invitation to the public to subscribe for any shares or debentures of the company, and (ii) that, where the annual return discloses the fact that the number of members of the company exceeds fifty, the excess consists wholly of persons who under sub-clause (b) of clause (iii) of sub-section (1) of section 3 are not to be included in reckoning the number of fifty.
