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THE MEANING OF ‘TO ENTER IN A BOOK’ IN RELATION TO MINUTE BOOK OF A COMPANY

Dictum

The expression “to enter in a book” means no more than to record something in that book. When a type written sheet of paper is so attached, affixed or fastened to a page of a book that the type written sheet can no longer be removed from the page without destroying it, that type written sheet has in my view become a part of the book. In the circumstances, the particulars or details on the type written sheet have been, in my view, entered in the book in question. The book sought to be tendered in this case is designated on the front cover as a minute book. So it is a book kept for the purpose of recording minutes of a company. So it is evidently admissible as a minute book of the company under section 138(1) of the Companies Act 1968. Whether the minutes are evidence of the proceedings of the meeting in question will depend upon whether the requirement of section 138(2) of the act have been satisfied or not. I have analysed the requirements above.

— Agbaje JSC. International Agricultural Ltd & Anor. V. Chika Brothers Ltd (SC.42/1988, 12 January 1990)

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CONDITION BEFORE A BOOK IS REJECTED AS A MINUTE BOOK

Before a book is rejected as minute book, there must be raised an objection as to its admissibility, challenging its authenticity either as to falsification, or tampering, or not being in the proper form or that the book totally fails to answer the requirements of S.382(2) Companies Act, 1968. To simply assert that it did not answer the requirements of the section without more, is not enough; specific acts of non-conformity with the subsection must be pointed out. What transpired before the trial court as quoted earlier on certainly fell short of the requirements needed before the rejection of the book. The respondent’s counsel acted prematurely.

— Belgore JSC. International Agricultural Ltd & Anor. V. Chika Brothers Ltd (SC.42/1988, 12 January 1990)

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