As a Company Secretary, advise your client whether the following matters can be transacted by getting a resolution passed through postal ballots: Issue of shares with differential voting rights

As per rule 22 of the Companies (Management and Administration) Rules, 2014 below mentioned matters can be transacted through postal ballot subject to certain conditions: Issue of shares with differential voting rights; Sale of the Whole of the Undertaking of a company; Buy back of own shares by the company. The rule 22 also states that- Any aforesaid items of business, required to be transacted by means of postal ballot, may be transacted at a general meeting by a company which is required to provide the facility to members to vote by electronic means under section 108, in the manner provided in that section. One Person Companies and other companies having members' upto two hundred are not required to transact any business through postal ballot. In the light of above provisions, the company secretary can advise in following ways: In case the company is having members less than 200: They are exempted to transact the business through postal ballot. In case the company is listed company and is having members more than 1000: They may transact these business in general meeting. For the companies apart from above two categories are required to transact the business through postal ballot.