I want to know that if we want to change registered office of our company from Ludhiana to Chandigarh, then whether it will be count as same state or from one state to Union territory(Chandigarh) as ROC is same for both districts.
Section 17 will be applicable on you because your registered office is sifted from one state to another stater. Their is no matter whether the ROC is same or not.
The same provision is also applicable on Delhi & Haryana, because ROC is same for both state.