Whether share certificate an official publication:
The question whether a share certificate is an official publication within the meaning of section 147(1)(c) was considered by the department of company affairs and the department was clarified:
"It will be seen that in terms of section 82, the shares in a company are movable property transferable in the manner provided in the articles of the company.
Section 84 provides that a certificate under the common seal of the company specifying any share held by any member shall be prima facie evidence of the title of the member to such share.
Thus, shares are movable property transferable in the manner provided in the articles of the company and that the share certificate are certificates of title and are movable property but are not publications in the nature of prospectus, balance sheet, profit and loss account, notice or advertisement.
The conclusion reached, therefore, is that the share certificate is not an official publication within the meaning of section 147(1)(C).
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