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Dr Avtar Singh's Company Law: An Introduction has been revised extensively in light of all the Companies Amendment Acts passed by Parliament to date and it incorporates all amendments that have been made to the Companies Act, 2013. These amendments include changes to relevant definitions related to the substantive provisions and administration of the company for better governance. For example, to promote transparency, the Companies (Amendment) Act, 2019 has provided for physical verification of the registered office of a company if the Registrar has reason to believe that the company is not carrying on any business or operations. The updated CSR provisions have also been included which allow the company to contribute to many more areas. The book also includes the revised penalties for violation of provisions of the Act in light of the Amendment Act of 2020 that has decriminalised various offences. Imprisonment as punishment has been removed for contravention of the Sections relating to buy back of securities, financial statements and board reports, and disqualification of directors being some of the important changes. The Amendment Acts have also provided for the imposition of stringent punishment for repeated offences which should lead to corporate governance reforms. This book further discusses the provisions relating to the registration and incorporation of the company, removal of the name of the company from the register along with provisions relating to winding up and annulment of dissolution. Mediation and conciliation form a very prominent aspect of the law in corporate disputes which have also been discussed.
The chapters of the book have been suitably rearranged by the revising author Prof. Rinita Das to reflect a more logical flow of topics and avoid repetition. This book is further enriched by the cases as decided by the courts from time to time. Corporate personality and its administration centres on the opinion of the courts as decided by Bengal Chemists & Druggists Assn v Kalyan Chowdhury, (2018) 3 SCC 41, Hooghly Mills Co. Ltd. v. State of W.B., (2020) 18 SCC 568 and Shailendra Swarup v Directorate of Enforcement, (2020) 16 SCC 561 etc. and are integrated throughout the book to illustrate key topics.
This book shall be especially helpful for the students pursuing professional courses like LL B, LL M, CA, CS and ICWA. It should also come to the aid of young associates interested in Corporate Law, Company Secretaries and Managers.
Table of Cases
1. Nature of Company and Registration
2. Memorandum and Articles
3. Prospectus
4. Acceptance of Deposits by Companies and Charges
5. Share and Share Capital
6. Directors
7. Inspection, Inquiry and Investigation
8. Compromises, Arrangements and Amalgamations
9. Meetings
10. Declaration and Payment of Dividends
11. Accounts of Companies
12. Audit and Auditors
13. Debentures, Loan and Investments
14. Protection of Minority Shareholders
15. Prevention of Oppression and Mismanagement
16. Removal of Names of Companies from the Register of Companies
17. Winding Up
18. Provisions Applicable to Every Mode of Winding up
19. National Company Law Tribunal and Appellate Tribunal
20. Special Courts and Mediation
21. Miscellaneous
Subject Index
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