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THE POSITION OF THE COMPANY SECRETARY BEFORE AND AFTER THE COMPANY AND ALLIED MATTERS ACT IN NIGERIA



Introduction

It has been the practice over time that the company, being an artificial person, needs the services of natural persons as representatives in its transactions. Given this proposition, it is obvious that these persons are of utmost importance to the day to day working of the company. Amongst these, is the secretary.

The position of this life-wire of the company has variously been questioned. Some have seen the secretary as a “mere servant”. Others have described him as a “principal officer” of the company. This controversy has rocked itself back and forth. The idea, presently is that the Secretary of a company is a must have and his duties must be carried out as such.

The position is being consolidated by Section 295 of the Company and Allied Matters Act, 1990, which has specifically limited the occupation of such a hallowed office to persons with specific qualifications and experiences. This essay, therefore, is an attempt to scrutinize the importance attached to this office before and after the promulgation of the Company and Allied Matters Act of 1990.

The Pre-CAMA era

As has been seen in the introduction of this write-up, some authors, jurists, ideologists and persons generally, have described the company secretary in many degrading words, ranging from being a mere servant to occupying a position a little higher than a mere clerk, etc.

The controversy came to lime light in the case of Newlands V. National Employer’s Accident Association where the court regarded the position of a secretary as that of a mere servant whose duties were prima facie clerical and ministerial only. This position assumed a hallowed height and intensity when Lord Esher resounded the idea in Barnet, Hoares and Co. V. South London Tramways Co.  thus:

A secretary is a mere servant; his position is that he is to do what he is told, and no person can assume that he has any authority to represent anything at all”.
Also, in Reuben V. Great Fingall Consolidated Co., where a secretary issued a false share certificate in order to use them as security for loan from the plaintiff, the House of Lords held that the company was not liable for this unauthorized act of the secretary. The Lords further held that:

The Secretary of the Company, who is a mere servant, may be the  proper hands to deliver out certificates, but he can have no authority to guarantee the genuineness or validity of a document which is not the deed of the company”.

This position clearly points to the attitude, generally, of the common law towards the position of a company’s secretary. This position may not be completely fixed, as certain English courts attempted to dignify the position. A positional enhancement to the office of the company secretary was done in the case of Daimler Company Ltd. V. Continental Tyre and Rubber Co., where the courts described him as one of the organs of the company”.

This promotion doesn’t seem general enough as the early English Companies’ statutes never made provisions for the appointment of a secretary, until Section 177(1) of the United Kingdom Companies’ Act of 1948,  which mandated companies to appoint a secretary. This 1948 provision was followed by later Companies statutes but importance wasn’t granted such an office and duties were undefined.

A significant revolution occurred in 1971, where Lord Denning, in Panorama Developments (Guildford) Ltd. V. Fidelis Furnishing Fabrics Ltd., denounced the earlier position of the company secretary (as stated in Barnett, Hoares and Co.) viz:

…but times have changed. A company secretary is a much more important person nowadays than he was in 1887. He is an officer of the company with extensive duties and responsibilities…He is no longer a mere clerk”.

To compliment this idea, Salmon LJ., in the same case added that;

Today, not only has the status of a company secretary been enhanced, but the state of affairs has been recognized by statute.”

Nigerian courts were not left out in the tide of this revolution. In Okeowo V. Migliore, Idigbe JSC. described a secretary as a principal officer of the company.  Also, in Adebesin V. May and Baker Nigeria Ltd., a secretary was described as “an administrative officer of the company”. To cap it up, in 1987, a court saw the secretary as “a high ranking officer in the set up of the company who is also a part of the management of the company”. This later position has been formally cemented by the evolution of the Companies and Allied Matters Act of 1990.

Post-CAMA era

Sequel to the plethora of post-1971 litigations that gave the company secretary a more hallowed position than that of earlier common law provisions, the Companies and Allied Matters Act 1990 codified, systematically and directly, the fact that the company secretary is the grease that oils the machinery of the company.

Foremost, Section 567(1) of CAMA 2004 clearly describes the secretary as an officer of the company. Here, it is noted that the contemplation of the law drafters is not farfetched form the from the present day enormity in the nature of functions appended to the office.

Section 293 of CAMA 2004 compels every company to have a secretary. Further, by Section 294 of the same statute, where a person acts as both director and secretary in carrying out a statutory directive, it shall not be deemed to have been done. Commenting on this section of the law, Orojo points out that where anything is required or authorized to be done by or to a director and the secretary, such a requirement or order shall not be satisfied by the fact that it has been done by a person acting both as director and secretary. By implication, the importance of the secretarial position must not be covered by the cloak of another office, no matter how hallowed.

Also, within the Act, qualifications are outlined for the positions of the secretary of a company. Apparently, the duties of a secretary of a company have been clearly identified in Section 298(1) CAMA and his tenure protected.

The law also provides that even certain unauthorized acts of the secretary can be further ratified by the company, making such acts binding on it. The importance of a company secretary within the purview of the act is also seen in the manner in which Section 296 of the Act details procedures for the appointment and removal of a company secretary. These are not conclusive. It is obvious that the position promulgated in the Panorama Case has come to stay.

Conclusion

This work has shown, clearly, that the status and authority of the secretary has developed with company practice. Earlier, the secretary was held without regards, respect and responsibilities. Presently, the timely intervention of both case law and statutes has turned the office of a company secretary into a much exalted position in company law jurisprudence. The wind of change characterized by the Panorama Case blew across Nigerian business and legal terrain. It is my position here that the various positions of the Companies and Allied Matters Act 2004 which tends to further exalt the office of the secretary of a company are merely feeding fat from the carcass of the Panorama decision.
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