'S' is a member of Institute of a Company Secretaries of India. He has defaulted in payment of annual subscription and his name is removed from the Register of Members by ICSI on 31st December, 2018. Can he be appointed

Answer 5(e) Section 2(24) of the Companies Act, 2013 defines "company secretary " or "secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 who is appointed by a company to perform the functions of a company secretary under this Act. According to clause (c) of Sub-section (1) of section 2 of the Company Secretaries Act, 1980, a company secretary means a person who is a member of the Institute of Company Secretaries of India. Therefore, 'Company Secretary' means a person who is a member of the Institute of Company Secretaries of India (ICSI) and who is appointed by a company to perform the function of a company secretary. The functions of company secretary have been detailed in section 205 of the Companies Act, 2013. No, S cannot be appointed as a company secretary as his name is removed from the register of members by ICSI on 31.12.2018 itself. There is no mandatory requirement to appoint company secretary for a company having paid up share capital of less than five crore rupees. No, S cannot be appointed as a company secretary of M Ltd. even if the paid up capital of the company is ₹ 2 crores as his name is removed from the register of members by ICSI. Therefore, appointment of S as Company Secretary is not valid.