Company Secretary can issue letter to us for breach for cont

Though CS is a principal officer of the company, he can issue a letter if he is authorised to do so by the MD or the Board.

To issue notice on behalf of a company it is not necessary that she should be the director or other senior member of that  company. it is the authorisation which matters. the Board of Directors of the company can authorise in its Board meeting to any of its officers/employees to act in this respect on behalf of the company.

Besides what has been stated by the other members, I would like to add that authority is required to take a decision on a given subject. You should believe that once a communication has been received from a company it is in pursuance of a decision of the competent authority.

i agree that its merely a technical question........wont absolve you.

Normally the companies authorise the Company Secretary for the same and when the Company Secretary has issued such letter, there must be the authority.

THis is merely a technical matter and it would not help you to solve the situation.

Secretarial Audit is introduced by the recently enacted Companies Act, 2013. It is a process to check compliances made by the Company under Corporate Law & other laws, rules, regulations, procedures, etc. It is a mechanism to monitor compliance with the requirements of stated laws and processes. Periodically examination of work is necessary to point out errors & mistakes and to make a robust compliance mechanism system in an organization.