our client (Listed Public ltd company) is not maintaining some mandatory statutory Registers like Registers U/S 49(1),372A,152,157 etc as no such transaction were entered by company. but where as I am in the opinion that every company should maintain such mandatory registers even though it doesn't have any respective transactions like public deposits, contracts etc. and should write as NIL in the respective columns.
so please clarify that whether my contention is correct or not.