STATE OF ANDHRA PRADESH & ANR. vs ANDHRA PROVINCIAL POTTERIES LTD. & ORS.

The Supreme Court held that under Section 220 of the Companies Act, 1956, the obligation to file copies of the balance-sheet and profit and loss account arises only after they have been laid before the company at a general meeting. Since no general body meeting was held prior to the deadline, the court found that the respondents could not be held liable for failing to file these documents. The court distinguished this case from previous rulings under Sections 32 and 133 of the 1913 Act, emphasizing that the responsibility to file is contingent upon the prior holding of a general meeting.