Blue Limited passed two resolutions by means of postal ballot. Keeping in view the relevant provisions of the Companies Act, 2013, you are required…

Section 118 of the Companies Act, 2013 requires a company to make entries of resolutions passed by means of postal ballot in the minutes book. Rule 25 of the Companies (Management and Administration) Rules, 2014 states that in case of every resolution passed by postal ballot, a brief report on the postal ballot conducted including the resolution proposed, the result of the voting thereon and the summary of the scrutinizer's report shall be entered in the minutes book of general meetings along with the date of such entry within thirty days from the date of passing of resolution. Accordingly, the directors of Blue Limited are advised to keep following points under consideration while entering resolutions passed by means of postal ballot in the minutes book of general meetings: (i) there should be entered a brief report on the postal ballot conducted including the resolution proposed. (ii) there should be entered the result of the voting made by the shareholders in respect of resolution. (iii) there should be entered the summary of the scrutinizer's report. (iv) there should be entered the date of making entry. Further, the directors must ensure that the entries in respect of resolutions are made within thirty days from the date of passing of resolution by means of postal ballot.