ing any minute book, security, account or document of any company or foreign company shall, unless he satisfies the court in each case that he had no intention to defraud or deceive, be guilty of an offence and liable to a fine not exceeding level eleven or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. [Section as amended by Act No. 22 of 2001] Legal Proceedings, Service of Documents, etc. 346 Enforcement of duty of company to make returns to Registrar (1 ) If a company or foreign company, having made default in complying with any provision of this Act which requires it to file with, deliver or send to the Registrar any return, account or other document, or to give notice to him of any matter, fails to make good the default within fourteen days after the service of a notice on the company or foreign company requiring it to do so, the court may, on an application made to the court by any member or creditor of the company or foreign company or by the Registrar, make an order directing the company or foreign company and any officer thereof to make good the default within such time as may be specified in the order. (2 ) Any such order may provide that all costs of and incidental to the application shall be borne by the co mpany or foreign company or by any officer of the company or foreign company responsible for the default. (3 ) Nothing in this section shall be taken to prejudice the operation of any enactment imposing penalties on a company or foreign company or on its officers in respect of any such default as aforesaid. 347 Registrar’s power to refuse registration If the Registrar is of opinion that any document submitted to him— (a ) contains any matter contrary to law; or (b ) by reason of any omission or misdescrip tion has not been duly completed; or (c) does not comply with the requirements of this Act; or (d ) contains any error, alteration or erasure; he may refuse to register or receive the document and request that the document be appropriately amended or completed and resubmitted or that a fresh document be submitted in its place. 348 Extension of time for lodging returns Whenever by this Act a time is prescribed for filing with or delivering or sending to the Registrar any return, account or other document or for giving notice to him of any matter, the Registrar may, on application to him before the expiry of the prescribed time, extend such time for so long as may seem to him to be reasonable; and if any prescribed time is extended by the Registrar under this section three hundred and forty-six shall be read as applying to a default in respect of the time as so extended. 349 Power of court to grant relief in certain cases (1 ) If in any proceeding for negligence, default, breach of duty or breach of trust against a person to whom this section applies it appears to the court that that person is or may be liable in respect of the negligence, default, breach of duty or breach of trust, but that he has acted honestly and reasonably and that, having regard to all the circumstances of the case, including those connected with his appointment, he ought fairly to be excused for the neglig ence, default, breach of duty or breach of trust, the court may relieve him, either wholly or partly, from his liability, on such terms as the court may think fit. (2 ) Where any person to whom this section applies has reason to apprehend that any claim wi ll or might be made against him in respect of any negligence, default, breach of duty or breach of trust, he may apply to the court for relief and the court on any such application shall have the same power to relieve him as under this section it would have had if it had been a court before which proceedings against that person for negligence, default, breach of duty or breach of trust had been brought. (3 ) The persons to whom this section applies are— (a ) officers of a company as by this Act defined; (b ) directors, managers and other officers of a foreign company; (c) persons appointed by a company or foreign company as its auditors. 350 Security for costs Where a company or foreign company is plaintiff or applicant in any legal proceedings, the court may at any stage, on sufficient proof that there is reason to believe that the company or foreign company or the liquidator or judicial manager thereof will be unable to pay the costs of the defendant or respondent if successful in his defence, require sufficient security to be given for those costs and may stay all proceedings till the security is given. 351 Review of Registrar’s decision Every person or company aggrieved by any decision, ruling or order of the Registrar may bring the same under review by the court.