Friday, 18 April 2014

12.8.12 (calls on shares)

A member of a company is bound to pay the nominal amount of shares which he has purchased. As noted earlier, s.69 provides that not less, than five per cent of the nominal value of a share can be called by way of application money. The company may ask for some payment at the time of application for shares (but not less than 5 per cent of the nominal value) and another sum at allotment. The balance may be payable as and when called for.

            Example. A company issues shares of Rs 10 each on such terms as Rs 2  payable on application, Rs 4 on allotment and the remaining Rs 4 as and when  required. This balance of Rs 4 may called from the members in one or more installments. The installments so demanded are called ‘calls’

Thus, a call may be defined as a demand by a company, in pursuance of resolution of the Board of directors and in accordance with the regulations of its Articles and the provisions of the Companies Act, upon its members to pay the whole or part of the balance still due on each share.

The call can be made at any time by the directors of the company during the life-time of the company but once its winding up commences then it is only the liquidator who can call up the amount remaining unpaid, if it is necessary to do so.

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