Incorrect Prefixes to Company Names

A longstanding
misconception is finally sought to be rectified by the Bombay High Court in a
Circular issued on 3 April 2017 (via LiveLaw),
the extracts of which are as follows:
by the Hon’ble Shri Justice G. S. Patel while hearing Chamber Summons No. 89 of
2017 in Execution Application (L) No. 198 of 2017 in Arbitration Case No. 1 of
2014, on 8th March, 2017, that for companies, both private limited and
public – practitioners are habituated to affixing the abbreviation “M/s” before
the name of the entity, which is completely incorrect. It is further observed
that a company is not a firm, and the prefix is only ever used for a firm

and that in the title of legal proceedings, no prefixes are ever to be
permitted, and, for the matter, the prefixes “Mr/Ms/Mrs” are also not to be
used. [Emphasis supplied]
The practice
of inserting “M/s.” before company names is also followed sometimes in
agreements entered into between the parties, which also need to be addressed by
lawyers drafting the same.

About the author

Umakanth Varottil

Umakanth Varottil is an Associate Professor at the Faculty of Law, National University of Singapore. He specializes in corporate law and governance, mergers and acquisitions and cross-border investments. Prior to his foray into academia, Umakanth was a partner at a pre-eminent law firm in India.

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