(2)If the annual general meeting of a [* * *] [ The words " public or private" omitted by Act 65 of 1960, Section 66 (w.e.f. 28.12.1960).] company before which a balance sheet is laid as aforesaid does not adopt the balance sheet, [or is adjourned without adopting the balance sheet,] [ Inserted by Act 31 of 1988, Section 32 (w.e.f. 15.6.1988).] [, or, if the annual general meeting of a company for any year has not been held,] [ Inserted by Act 46 of 1977, Section 5 (w.e.f. 24.12.1977).] a statement of that fact and of the reasons therefor shall be annexed to the balance sheet [* * *] [ The words "and the copies thereof" omitted by G.S.R. 70(E), dated 3.2.2009 (w.e.f. 3.2.2009).] required to be filed with the Registrar.