Publication of name and registration number
144.—(1)  The name of a company must appear in legible romanised letters on —
(a)its seal, if any; and
(b)all business letters, statements of account, invoices, official notices, publications, bills of exchange, promissory notes, indorsements, cheques, orders, receipts and letters of credit of or purporting to be issued or signed by or on behalf of the company.
[15/2017]
(1A)  The registration number of a company must appear in a legible form on all business letters, statements of account, invoices, official notices and publications of or purporting to be issued or signed by or on behalf of the company.
(1B)  A company shall be guilty of an offence if default is made in complying with subsection (1) or (1A).
(2)  If an officer of a company or any person on its behalf —
(a)uses or authorises the use of any seal purporting to be a seal of the company whereon its name does not so appear;
(b)issues or authorises the issue of any business letter, statement of account, invoice or official notice or publication of the company wherein its name is not so mentioned; or
(c)signs, issues or authorises to be signed or issued on behalf of the company any bill of exchange, promissory note, cheque or other negotiable instrument or any indorsement, order, receipt or letter of credit wherein its name is not so mentioned,
he or she shall be guilty of an offence, and where he or she has signed, issued or authorised to be signed or issued on behalf of the company any bill of exchange, promissory note or other negotiable instrument or any indorsement thereon or order wherein that name is not so mentioned, he or she shall in addition be liable to the holder of the instrument or order for the amount due thereon unless it is paid by the company.