Section 26 : Seal of company and its use
1) A company which intends to use a seal in its transactions shall make the seal in its name in clear legible letters.

2) The company using the seal as referred to in Sub-section (1), shall use it in any reports and records to be submitted on its behalf and business letters to be used in its name, statements of accounts, bills, invoices, requisition order forms, notices and official publications, negotiable instruments, bills of exchange, promissory notes, and official documents signed or issued on its behalf.

3) If any person fails to indicate the name of the company while signing, on behalf of the company, the documents mentioned in Subsection (2) , such person shall be personably liable for the same.