You are appointed as a Secretarial Auditor of Vikram Coal & Gas Ltd., a BSE Listed Company, for conducting Secretarial Audit for Financial Year 2017-18. During the Audit, you find that few resolutions were passed thr

As per section 110 read with rule 22 of the Companies (Management and Administration) Rules, 2014, following are to be checked in case of postal ballot disclosure requirement on website: Where any resolution is being passed by postal ballot, notice of postal ballot to be uploaded on the website of the company, if any, and it shall remain on the website till the last date for receipt of the postal ballot from members. Where any resolution is being passed by postal ballot, the result declared along with the scrutinizer's report shall be uploaded on the website of the company, if any.