law: Companies Act, 1956
  Sec 146    -    
  
  Registered office of company.
  (1) A company shall, as from the day on which
  
  it begins to carry on business, or as from the thirtieth day after the date of
  
  its incorporation whichever is earlier, have a registered office to which all
  
  communications and notices may be addressed.
  (2) Notice of the situation of the registered
  
  office, and of every change therein, shall be given within thirty days after
  
  the date of the incorporation of the company or after the date of the change,
  
  as the case may be, to the Registrar who shall record the same :
  Provided  that except on the authority of a
  
  special resolution passed by the company, the registered office of the company
  
  shall not be removed
  (a) in the case of an existing company,
  
  outside the local limits of any city, town or village where such office is situated
  
  at the commencement of this Act, or where it may be situated later by virtue of
  
  a special resolution passed by the company ; and
  (b) in the case of any other company, outside
  
  the local limits of any city, town or village where such office is first situated,
  
  or where it may be situated later by virtue of a special resolution passed by
  
  the company.
  (3) The inclusion in the annual return of a
  
  company of a statement as to the address of its registered office shall not be
  
  taken to satisfy the obligation imposed by sub-section (2).
  (4) If default is made in complying with the
  
  requirements of this section, the company, and, every officer of the company
  
  who is in default, shall be punishable with fine which may extend to five
  
  hundred rupees for every day during which the default continues.