Detailed Contents

Chapter 1
Preliminary
Unit I: Nature of a Company
SI.No. Topic Sec. Page
1.1 Definition and meaning of a company 2(20) 1.1
1.2 Characteristics or features of a company - 1.1
1.3 Principle of separate legal entity - 1.3
1.4 Lifting or piercing of corporate veil - 1.3
Unit II: Kinds of Companies
S.t. No. Topic Sec. Page
1.5 Classification of companies 2 1.5
1.6 Private company 2(68) 1.6
1.7 Public company 2(71) 1.7
1.8 One person company (OPC) 2(62) 1.7
1.9 Small company 2(85) 1.8
1.10 Classification of companies based on liability 2 1.8
1.11 Guarantee company vis-a-vis company having share capital - 1.8
1.12 Holding and subsidiary companies 2(46) and 2(87) 1.9
1.13 Definition of 'associate company' 2(6) 1.12
1.14 Nature of companies based on listing of its shares 2(52) 1.12
1.15 Foreign company 2(42) 1.12
I 1.16 Govermnentcompany . 2(45) 1.13
=1,.17 Body corporate or comoration 2(11) 1.13
Unit III: Miscellaneous
,
S.I. No. Topic Sec. Page
:1.18 Dormant company 455 1.13
:1.19 Nidhi 406 1.14
:t.20 Is company a citizen? - 1.14
J..21 Prohibition of association or partnership of persons exceeding certain numher 464 1.14
J..22 Punishment for improper use of 'Limited' or 'Private Limited' 453 1.15
J..23 Definitions 2 1.15
I.24 'True or false' - 1.25
I.25 'Choose the correct answer' - 1.25
Chapter 2
Incorporation of Company and Matters Incidental Thereto
Unit I: Promoters, Promotion and Incorporation of Companies
Sf. No. Topic Sec. Page
2.1 Promotion and promoter - 2.1
2.2 Formation of a company 3 2.2
2.3 Formation of OPC 3 2.3
2.4 Incorporation of company . 7 2.4
2.5 Effects of Incorporation 9 2.6
2.6 Commencement of business, etc. lOA 2.7
2.7 Members severally liable in certain cases 3A 2.8
2.8 Pre-incorporation or preliminary contracts - 2.8
2.9 Formation of companies with charitable objects, etc. 8 2.11

I-5
1-6 A Handbook on Corporate and Other Laws
2.10 Si111plil1cd Proforma for lncornoratinu Comoanv Electrnnicallv /SP!Ce) Ruic 38 I 2.13
2.11 AP1ilicution for registration ofGSTIN, ESIC reoistration and EPFO Registration Ruic 38A I 2.13
Unit II: Memorandum and Articles
SI. No. Topic Sec. l'oge
2.12 Memorandum of association -An intmduction 2(56) 2.13
2.13 Contents of memorandum (Clauses contained in memorandum) 4 2.14
2.14 Mandatorv use of'Limitcd' or 'Private Limited' 4 2.15
2.15 Reservation of name 4 2.15
2.16 Legal requirements with resoect to name of a comoany 4 2.15
2.17 Articles . 2(5) & 5 2.19
2.18 Act to over-ride memorandum, articles, etc. 6 2.21
2.19 Binding force of memorandmn and articles 10 2.21
2.20 Registered office of comoany 12 ' 2.22
2.21 Active Company Tagging Identities and Verification (ACTIVE) Rule 25A 2.23
2.22 Publication of name 12 2.24
2.23 Alteration of memorandum 13 2.25
2.24 Alteration of articles 14 2.28
2.25 Detailed procedure for conversion of a nublic comnany into a nrivate company Rule 41 2.29
2.26 Alteration of memorandum or articles to be noted in every conv 15 2.31
2.27 Rectification of name of company 16 2.31
2.28 Copies of memorandum, articles, etc., to be given to members 17 2.31
Unit III: Miscellaneous Provisions
SI. No. Topic Sec. Page
2.29 Conversion of companies from one class to another class 18 2.32
2.30 Holding shares by a company in its holding company 19 2.32
2.31 Service of documents 20 2.32
2.32 Authentication of documents, proceedings and contracts - Requirements 21 2.34
2.33 Execution of bills of exchange, etc. 22 . 2.34
Unit IV: Doctrine
SI. No. Topic Sec. Page
2.34 Doctrine of ultra vires 2.35
2.35 Doctrine of constructive notice 2.37
2.36 Doctrine of indoor management or Turquand' s Rule 2.37
2.37 'True or false' 2.40
2.38 'Choose the correct answer' 2.40
Chapter3
Prospectus and Allotment of Securities
Unit I: Introduction

Definition of 'Prospectus'
Public offer and private placement
Unit II: Provisions relating to prospectus
SI. No. Topic Sec. Page
3.3 Matters to be stated in the prospectus 26(1) 3.1
3.4 Legal rules as to prospectus 26 3.2
3.5 Shelf prospectus and Information Memorandum 31 3.2
3.6 Red herring prospectus 32 3.3
3.7 Golden Rule for framing the prospectus 3.4
 Detailed Contents 1-7

3.8 Criminal liability for mis-statement in prospectus 34 3.5

3.9 Remedies against promoters, directors and experts (Civil liability for mis-statement in 35 3.5
prospectus)
3.10 Punishment for fraudulently inducing persons to invest money 36 3.7
3.11 Action by affected persons 37 3.7
3.12 Punishment for fraud 447 3.7
3.13 Deemed prospectus (Offer for sale) 25 3.8
3.14 Offer of sale of shares bv certain members of company 28 3.8
3.15 Allotment of securities by a company 39 3.9
3.16 Securities to be dealt with in stock exchange 40 3.9
3.17 Underwriting commission 40 3.10
Unit ID: Private Placement

Offer or invitation for subscri tion of securities on private placement

Unit IV: Miscellaneons
SI. Vo. Topic Sec. Page
3.19 Irregular Allotment - 3.14
3.20 Variation in terms of contract or obiects in prospectus 27 3.15
3.21 Public offer of securities to be in dematerialized form 29 3.16
3.22 'TRUE OR FALSE' - 3.17
3.23 'Choose the correct answer' - 3.17
Chapter4
Share Capital and Debentures
Unit I: Basic Concepts with respect to Shares
SI.·'"· Topic Sec. Page
4.1 Introduction to shares 2(84) 4.1
4.2 Classification of capital 2 4.1
4.3 Kinds of share capital 43 4.2
4.4 Difference between preference shares and equity shares - 4.3
.4.5. Nature of shares 44 4.4
4.6 Numbering of shares 45 4.4
4.7 Share certificate 46 to 56 4.4
4.8 Voting rights of shareholders 47 4.5
4.9 Variation of shareholders' rights 48 4.6
4.10 Calls on shares of same class to be made on uniform basis 49 4.6
4.11 Calls in advance 50 4.6
4.12 Payment of dividend in pronortion to amount paid~up 51 4.7
4.13 Issue of shares at premiwn 52 4.8
4.14 Prohibition on issue of shares at discount 53 4.8
4.15 Issue of sweat equity shares 2(88) & 54 4.9
4.16 Redeemable preference shares 55 4.10
4.17
4.18
Prohibition on personation of shareholder
Alteration in capital clause of memorandum
.. .. .
57
61
-
4.12
4.12
4.19 Stock 61 4.13
4.20 Distinction between shares and stock - 4.13
4.21 Reduction of share capital 66 4.14
4.22 Difference between reduction of capital and diminution of capital .
- 4.17
4.23 Right shares or Right of pre-emption (Further issue of shares) 62 4.18
1-8 A Handbook on Corporate and Other Laws
4,24 Issue of bonus shares - Leaaf Requirements 63 4.21
4.25 Distinction between riuht shares and bonus shares - 4.22
4.26 Notice to be given to Registrar for alteration of share capital, etc. 64 4.22
4.27 Purchase by a company of its own shares 67 4.22
4.28 Buv-back of securities 68 4.23
4.29 Transfer of certain sums to capital redemption reserve account 69 4.26
4.30 Prohibition of buy-back in certain circumstances 70 4.26
4.31 Nomination of securities 72 4.26

4.32 Forfeiture of shares 28&34 4.27

4.33 Surrender of shares 4.28
4.34 Lien on shares 4.28
4.35 4.28
4.36 4.29
Unit III: Transfer and Transmission of shares

4.38 56 4.30
4.39 Refusal to register transfer or transmission of securities by a private company and appeal 58 4.31
against refusal
4.40 Free transferability of securities in a public company and a 58 4.32
4.41 Rectification of register of members 59 4.33
4.42 Difference between transfer and transmission of shares 4.33
4.43 For ed transfer 4.34
4.44 Blank transfer 4.36
Unit IV: Membership in a Company
SI. No. /'opi(' ,)l'(', Page
4.45 Definition of 'member' 2(55) 4.36
4.46 Distinction between a member and a.shareholder - 4.37
4.47 Modes of acauiring membership or How to become a member - 4.37
4.48 Capacity to become a member (Who can become a member?) - 4.38
4.49 Rights of a member under the Companies Act, 2013 - 4.39
4.50 Cessation or termination of membershio - 4.40
Unit V: Debentures
SJ. No. Topi(' Sec. Page
4.51 Meaning of 'debenture' - 4.40
4.52 Characteristics of' debenture' - 4.40
4,53 Distinction between 'shares' and 'debentures' - 4.41
4.54 Terms of issue of debentures - 4.41
4.55 Legal provisions with resoect to debentures 71 4.42
4.56 'True or false' - 4.45
4.57 'Choose the correct answer' - 4.46
Chapters
Acceptance of Deposits by Companies

Definition of 'Deposit'
Acceptance of deposits from members
 Detailed Contents 1-9
5.3 Repayment of deposits, etc. accepted before commencement of the Companies Act, 2013 74 5.7
5.4 Acceptance of deposits from public by certain companies 76 & 73(1) 5.8
5.5 Punishment for contravention of section 73 or 76 76A 5.9
Chapter6
Registration of Charges
SI. No. Topic Sec. Page
6.1 Registration of charge by the company 2(16) & 77, 79 6.1
&80
6.2 Registration of charge by the charge-holder 78 6.5
6.3 appointment of receiver or manager 84 6.5
6.4 Company lo report satisfaction of charge 82 6.5
6.5 Power of Registrar to record satisfaction of charge 83 6.6
6.6 POWER of CG to condone the delay and order rectification ofregister ofcharges 87 6.6
6.7 Punishment for contravention 86 6.7
6.8 Types of charges - 6.7
6.9 Crystallisation of a floating charge - 6.8
6.10 'True or false' - 6.8
Chapter7
Management and Administration
Unit I: Registers and Returns
SI..\o. Toph· Sec. Paae
h

7.1 Register of members 88 7.1

7.2 Declaration in respect of beneficial interest in shares 89 7.4
7.3 Investigation of beneficial ownership of shares in certain cases 90 7.5
7.4 Power to close register of members or debentureholders or other security holders 91 7.7
7.5 Annual retorn . 92 7.7
7.6 Place of keeping and inspection of registers, retorns, etc. 94 7.9
>i.7 Registers, etc. to be evidence 95 7.11
Unit II: General Meetings
5;1. \o. Topic Sec Page
7.8 Requisites of a valid general meeting - 7.11
7.9 Proper authority to call a GM - 7.11
7.10 Length of notice, contents of notice, and notice to whom? 101 7.11
7.11 Ordinary business and special business 102 7.14
7.12 Quorum for GM 103 7.16
7.13 Chairman of GM 104 7.18
7.14 Proxies 105 7.19
7.15 Representative 112 and 113 7.22
7.16 Use of votes differently 106 7.22
7.17 Restrictions on voting right of members 106 .7.22
7.18 Manner of voting in GM i07 and 109 7.23
7.19 Voting by ooll in the meeting 109 7.24
7.20 Exemptions to private companies 7.25
7.21 Ordinary and special resolutions 114 7.25
7.22 Resolutions passed at adjourned meeting 116 7.27
7.23 Resolutions and agreements to be filed 117 7.27
7.24 Minutes of GM etc. 118 7.28
7.25 Inspection of minutes of GM 119 7.30
1-10 A Handbook on Corporate and Other Laws
7.26 Maintenance and insoection of documents in electronic form 120 7.31
7.27 Report on AGM 121 7.32
7.28 Annlicabilitv ot'Cha!lter VII to OPC 122 7.33
7.29 Annual General Meeting 96 7.34
7.30 Financial year 2(41) 7.35
7.31 Power of Tribunal to call AGM 97 7.36
7.32 Power of the Tribunal to call EGM 98 7.36
7.33 Punishment for default in comnlving with section 96 or 97 or 98 99 7.36
7.34 Extraordinary General meeting (EGM) 100 7.36
7.35 Circulation of members' resolutions 111 7.39
7.36 Resolutions reauiring snecial notice 115 7.39
7.37 Voting through electronic means 108 7.41
7.38 Passing of resolutions bv nostal ballot 110 7.43
7.39 'True or false' - 7.46
7.40 'Choose the correct answer' - 7.47
Chapter 8
Declaration and Payment of Dividend
..\'/, No. Topic Sec. Page
8.1 Introduction to dividend 2(35) 8.1
8.2 Conditions for declaration and oayment of dividend 123 8.1
8.3 Unpaid dividend account 124 8.2
8.4 Investor Education and Protection Fund 125 8.3
8.5 Dividend etc. to be held in abeyance 126 8.4
8.6 Failure to distribute dividends within 30 days 127 8.4
8.7 Revocation of dividend - 8.5
8.8 Interim dividend 2(35) & 123(3) 8.5
8.9 Consequences of payment of dividend out -0f capital - 8.6
8.10 'True or false' - 8.6
Chapter 9
Accounts of Companies
SI. No. Topic Sec. Page
9.1 Definition of'financial statements' 2(40) 9.1
9.2 Location, manner, eriod of maintenance and inspection of books of account 128 9.1
9.3 Financial statements 129 9.3
9.4 Re-opening of accounts on Court's or Tribunal's orders 130 9.4
9.5 Voluntary revision ofFS or Board's report 131 9.5
:9.6 Central Government to prescribe AS 133 9.6
9.7 National Advisory Committee on Accounting Standards 210A 9.7
9.8 Board's report, etc. 134 9.8
. 9.9 Approval and signing of financial statements 134 9.11
9.10 Corporate Social Responsibility 135 9.12
9.11 Circulation of financial statements and other documents to members and others 136 9.15
9.12 Filing of financial statements and other documents with the Registrar 137 9.16
. 9.13 Internal audit 138 9.18
 Detailed Contents 1-11

Chapter 10
Audit and Auditors
SI. No. Topic 0 Sec. Page
10.1 Appointment of auditors at AGM (first AGM and Subsequent AGMs) 139(1) 10.1
10.2 Reappointment ofretiring auditor 139(9) & 139(10) 10.2
10.3 Rotation of auditors 139(2) & 139(4) 10.2
10.4 Appointment of first auditor 139(6) & 139(7) 10.5
10.5 Appointment of subsequent auditor in case of a Government Company 139(5) 10.5
10.6 Filling of casual vacancy in the office of auditors 139(8) 10.6
10.7 Certificate and consent by auditor, and notice of appointment by company 139 10.6
10.8 Miscellaneous provisions w.r.t. appointment of auditors 139 10.7
10.9 Removal of auditor before expiry of his term 140(1) 10.7
10.10 Resignation by auditor 140(2) & (3) 10.7
10.11 Special notice for not reappointing the retiring auditor 140(4) 10.8
10.12 Power of the Tribunal to order change of auditors 140(5) 10.8
10.13 Eligibility, qualifications and disqualifications of auditors 141 10.9
10.14 Remuneration of auditors 142 IO.IO
..

10.15 Powers and duties of auditors and auditing standards 143 10.11
10.16 Special provisions w.r.t. Government Companies 143(5), (6) & (7) 10.13
10.17 Branch audit 143(8) 10.13
10.18 Auditor to comply with Auditing Standards 143(9) & (10) 10.14
10.19 Audit report to include a statement on prescribed matters 143(11) 10.14
10.20 Reporting of fraud by an auditor 143(12) to (15) 10.15
10.21 Auditor not to render certain services 144 10.16
10.22 Auditor to sign audit reports, etc. 145 10.17
10.23 Auditors to attend general meeting 146 10.17
10.24 Punishment for contravention 147 10.17
10.25 Power of CG to order maintenance of cost records and conduct of cost audit 148 10.18
Chapter 11
The Indian Contract Act,1872
Unit I: Indemnity and Guarantee
Contract oflndemnity

Introduction to contract of indemnity

Rights of indemnity holder
Contract of Guarantee
SI.No. Topic Sec. Page
11.3 Meaning of certain terms 126 11.2
11.4 Essentials and legal rules for a valid contract of guarantee 126, 127, 142 and 143 11.2
11.5 Nature and extent of surety's liability 128 11.3
11.6 Continuing guarantee 129, 130 and 131 11.4
11.7 Liability of two persons, primarily liable, not affected by arrangement 132 I 1.5
between them that one shall be surety on other's default
11.8 Rights of surety 140, 141, 145, 146 and 147 11.5
11.9 Distinction between indemnity and guarantee 11.6
11.10 Discharge of surety from liability 130 to 139 11.7
11.11 'True or false' - 11.10
11.12 'Choose the correct answer' - 11.11
1-12 A Handbook on Corporate and Other Laws
Unit II: Bailment and Pledge
Contract of Bailment
SI. N/1, Topic .\'('(', /
1
age
11.13 Meaning of contract of bailment 148 11.11
11.14 Essentials ofa valid contract ofbailment 148 11. 11
11.15 Modes of delivery 149 11.12
11.16 Classification ofbailment - 11.12
11.17 Duties of a bailor 150, 158, 159 and 164 11.13
11.18 Duties of a bailee 151 to 157, 160, 161, 163 11.13
and 165
11.19 Rights of a bailor 153, 159, 163, 180 and 181 11.15
11.20 Rights of a bailee 158, 165, 166, 167, 170, 180 I I. 15
and 181
11.21 Distinction between Gratuitous bailment and non-gratuitous bailment - 11.16
11.22 Distinction between bailee's particular and general lien - 11.17
11.23 Termination ofbailment 153, 159 and 162 11.17
11.24 Finder of goods 71, 168 and 169 11.18
Contract of Pledge
S'/, No. Topic Sec. Page
11.25 172 11.18
11.26 172 I 1.18
11.27 178 11.19
11.28 178A 11.19
11.29 179 11.19
11.30 Rights of pawnee 173 to 176 11.19
11.31 Duties of a pawnor 175 11.20
11.32 Duties of pawnee 11.20
11,33 Rights of a awnor 177 11.20
11.34 Distinction between bailment and pledge 11.21
11.35 'True or false' 11.22
11.36 'Choose the correct answer' 11.22
Unit III: Contract of Agency
SI. N/1. Topic Sec. Page
11.37 Introduction to contract of agency 182 11.22
11.38 Salient features of agency 183, 184, 185 and 226 11.23
11.39 Modes of creation of agency 186, 187, 189, 196, 197 and 11.23
237
11.40 Extent of agent's authority 188 11.25
11.41 Essentials of a valid ratification 198 to 200 11.25
11.42 Kinds of agents - 11.26
11.43 Duties of an agent 209 to 218 11.27
11.44 Rights of an agent 217,219 and 220 to 225 11.29
11;45 When an agent is personally liable? 230 and 231 11.30
11.46 Contracts made without disclosure of fact of agency- Consequences 231 and 232 11.31
11.47 Consequence of inducing agent or principal to act on belief that principal 234 11.31
or agent will be held exclusively liable .

11.48 Liability of pretended agent 235 11.31

11.49 Person falsely contracting as agent, not entitled to performance 236 11.31
11.50 Agency coupled with interest 202 11.32
 Detailed Contents 1-13

11.51 Delegation of authority 190 11.32

11.52 Legal relationship between the principal and sub-agent and agent 191, 192 and 193 11.32
11.53 Liability of principal to third parties for the acts of agent 226 to 228 and 238 11.33
11.54 Termination of agencv 201 to 210 11.34
11.55 'True or false' - 11.35
11.56 'Choose the correct answer' - 11.36
Chapter 12
The Negotiable Instruments Act, 1881
SI.No. 0
Topic Sec. Page
12.1 Introduction to negotiable instruments 13 12.1
12.2 Essentials or characteristics of a negotiable instrument 13 12.1
12.3 Presumptions as to negotiable instruments 118 12.1
12.4 Meaning of promissory note 4 12.1
12.5 Essentials / characteristics ofa promissory note 4 12.1
.

12.6 Bill of exchange 5 12.3

12.7 Cheque 6 12.4
12.8 Difference between a cheque and a bill of exchange 12.6
12.9 Ambiguous instruments 17 12.7
12.10 Capacity of a person to be a party to a negotiable instrument 26 12.7
12.11 . Classification of negotiable instruments 13, 19 and 21 12.7
12.12 Meaning of 'at sight', 'on presentment', 'after sight' 21 12.8
12.13 Maturity of a negotiable instrument 22 12.8
12.14 Calculation of days of maturity 23 to 25 12.8
12.15 Further classification of negotiable instruments 11 & 12 12.9
12.16 Negotiable instrument made etc. without consideration 4~ 12.10
12.17 Partial absence or failure of money-considenition 44 12.10
12.18 Partial failure of consideration not consisting of money 45 12.11
12.19 Inchoate instrument 20 12.12
12.20 Negotiation - Meaning and Methods 14, 47, 48 and 57 12.12
12.21 Delivery 46 12.12
12.22 Meaning of endorsement 15 12.13
12.23 Essential requirements of a valid endorsement 15 and 16 12.13
12.24 Kinds of endorsements 16,50,52,56 12.13
12.25 Conversion of Endorsement in blank into endorsement in full 49 12.14
12.26 Who may negotiate? 51 12.15
12.27 Instrument obtained by unlawful means or for unlawful consideration 58 12.15
12.28 Instrument acquired after dishonour or when overdue 59 12.15
12_29 Instrument negotiable till payment or satisfaction 60 12.15
12.30 Negotiation back 90 12.15
12.:11 Distinction between negotiation and assignment - 12.15
12.32 Holder and holder in due course 8 and9 12.16
12.33 Privileges of a holder in due course 20, 36, 43, 46, 53 12.17
and58
12.34 Difference between holder and HDC - 12.19
12.35 Payment in due course 10 12.19
12.36 Where amount is stated differently in figures and words 18 12.19
12.37 Meaning and purpose of crossing - 12.19
12.38 Types of crossing 123, 124, 126, 127 12.19
 '!."
i
!
.,:, .. !

I-14 A Hcmdbook on Corporate and Other Laws

and 130 .

12.39 Protection to oaving banker 85 and 126 12.21

12.40 Liability of the paying banker 129 12.21
12.41 Protection to collecting banker 131 12.21
12.42 Rcl\!sal by a banker to honour a customer's cheaue - 12.22
12.43 Effect of non-orcsentment of cheaue within reasonable time 84 12.23
12.44 Liability of parties to a negotiable instrument 27 to 30, 32, 35, 12.23
36, 38, 40 and 41
12.45 Liability of drawee on dishonour - Conditions 31 12.24
12.46 Bouncing or dishonour of cheques 138 to 142A 12.25
12.47 Power of Court to try cases summarily 143 12.28
12.48 Power to direct interim compensation 143A 12.29
12.49 Offences to be compoundable 147 12.29
12.50 Power of Aooellate Court to order oayment oendine anneal aeainst conviction 148 12.29
12.51 Material alteration 20, 49, 87 and 12.30
125
12.52 Acceptance 7 and 86 12.3 I
12.53 Payment of instrument on which alteration is not annarent 89 12.33
12.54 Dishonour by non-acceptance 91 12.33
12.55 Provisions with respect to presentment, payment and interest 61 to 65 and 72 to 12.34
83 ·•

12.56 Acceptance of bill drawn in fictitious name 42 12.36

12.57 Holder's right to duplicate of lost bill 45A 12.36
12.58 Drawee in case of need 7 and 115 12.37
12.59 Acceptance for honour · 108 to 112 12.37
12.60 Payment for honour 113 and 114 12.37
12.61 Dishonour by non-payment 92 12.37
12.62 Notice of dishonour 93 and 98 12.37
12.63 Noting and protesting 99 to 103 1238
12.64 Discharge ofa Negotiable instrument - 12;38
12.65 Discharge of a party 82 to 90 12:39
12.66 Meaning ofHundi - 12.40
12.67 Kinds ofHundies - 12.40
12.68 'True or false' - 12.40
12.69 'Choose the correct answer' - 12.41
Chapter 13
The General Clauses Act, 1897
SI. No. Topic Sec. Page
13.1 Object / purpose of the Act 13.1
13.2 Definitions 3 13.1
'13.3 Application of foregoing definition to previous Enactments 4 13.3
13.4 Application of certain definitions to Indian Laws 4A 13.4
13.5 Coming into operation of Enactments 5 13.4
13.6 Effect of repeal 6 13.4
13.7 Repeal of Act making textual amendment in Act or Regulation 6A 13.4
13.8 Revival of repealed Enactments 7 13.5
13.9 Construction of references to repealed Enactments 8 13.5
13.10 Commencement and termination of time 9 13.5
13.11 Computation of time 10 13.5
 Detailed Contents 1-15

13.12 Measurement of distance 11 13.5

13.13 Duty to be taken pro rata in Enactment 12 13.5
13.14 Gender and number 13 13.5
13.15 Powers conferred to be exercisable from time to time 14 13.6
13.16 Power to appoint to include power to appoint ex officio 15 13.6
13.17 Power to appoint to include power to suspend or dismiss 16 13.6
13.18 Substitution of functionaries 17 13.6
13.19 Successors 18 13.6
13.20 Official chiefs and subordinates 19 13.6
13.21 Construction of notifications, etc. issued under Enactments 20 13.7
13.22 Power to issue, to include power to add to, amend, vary or rescind notifications, orders, 21 13.7
rules, or bye-laws
13.23 Making of rules or bye-laws and issuing of orders between passing and commencement of 22 13.7
Enactment .

13.24 Provisions applicable to making of rules or bye-laws after previous publication 23 13.7
13.25 Continuation of orders, etc, issued under Enactments repealed and re-enacted 24 13.8
13.26 Recovery of fines 25 13.8
13.27 Provisions as to offences punishable under two or more Enactments 26 13.8
13.28 Meaning of service by post 27 13.8
13.29 Citation of Enactments 28 13.8
13.30 Saving for previous Enactment, rules and bye-laws 29 13.8
13.31 Application of Act to Ordinances 30 13.9
Chapter 14
Interpretation of Statutes, Deeds and Documents
!SI. 1\0. Topic Pave
b

14.1 Meaning of 'Statute' and 'interpretation', and need for interpretation 14.1
14.2 Rule of literal interpretation (Rule of grammatical interpretation) 14.2
14.3 Rule ofreasonable interpretation (Rule oflogical interpretation) 14.4
14.4 Rule of harmonious construction 14.5
14.5 Rule of beneficial construction (Mischief rule) (Heydon's rule) 14.6
14.6 Rule of exceptional construction 14.7
14.7 Rule of ejusdem generis 14.8
14.8 Noscitur a Sociis (Construction of associated words) (Associated words to be understood in common 14.9
sense manner)
14.9 Effect of usage 14.9
14.10 Internal/intrinsic aids in interpretation of Statutes 14.9
14.11 External aids in interpretation of Statutes 14.13
14.12 Rules of interpretation of deeds and documents 14.14

Appendix containing Exemption Notifications

SI. 1\0. Topic Page
1 . Exemptions to Government Companies .. . A-1
2 Exemptions to private companies A-2
3 Exemptions to companies licenced u/s 8 ------
A-4
4 Exemptions to Specified IFSC private companies A-5