Place of keeping Statutory registers

Section 163 of Companies Act prescribes that the statutory books must be kept

1. at the registered office of the Company

2. at any other place within the city, town or village in which the registered office is situated,  by passing special resolution in the general meeting

 
However in above case the company has kept the books in the totally different state beyond the boundaries of the state, so company cannot keep such records at the place they have been kept.

the provisions of section have been violated.

But according to u, if the other companies are keeping at any other place, there may be two reasons behind this :-

1. Practically, they can made available these statutory registers at registered office as & when required. (without intimating to anyone that the registers have been kept at any other place).

2. There may be any case law, clarification/circular on this matter. (if I get any such information, then i'll revert u).

Regards