134. Copy of balance-sheet and auditor's report to be forwarded to the registrar:-
(1)After the balance-before the company at the general meeting, a copy to thereof signed by the manager or secretary of the company shall be filed with the registrar at the same time as the copy of the annual list of members and summary prepared in accordance with the requirements of section 32.(2)If the general meeting before which a balance-sheet is laid does not adopt the balance-sheet, a statement of that fact and of the reasons therefor shall be annexed to the balance-sheet and to the copy thereof required to ho filed with the registrar.(3)This section shall not apply to a private company.(4)If a, company makes default in complying with the requirements of this section, the company and every officer of the company who knowingly and wilfully authorises or permits the default shall be liable to the like penalty as is provided by section 32 for a default in complying with the provisions of that section.
