The book aims to present the Companies Act, 2013 in a user-friendly manner. To understand a particular section, Company Rules and Case Laws play a crucial role. To facilitate a better understanding of Company Rules for a specific section, the following unique approach has been adopted:
While reading a section, one may come across the phrase ?as may be prescribed?, which refers to ?as prescribed under Company Rules?. The relevant Company Rule has been placed under the respective section with a specific reference to the sub-section. Say for example, a section contains sub-section (3) and sub-section (6), where the phrase ?as may be prescribed? appears. The applicable rule, along with its rule number, is precisely mentioned under each such sub-section. This allows the reader to correlate the relevant rule number with the respective sub-section simultaneously.
After the ?Company Rule? heading, the second heading, ?Case Law?, follows. Various significant judgments on different legal issues, where interpretation of law is involved, are provided to help the reader gain a deeper understanding of the section.
The Case Law is presented in an affirmative, concise, and summarized form.
Where the same issue has been addressed in multiple cases, references to such cases are provided at the same place, thus, avoiding repetition when the matter has already been adjudicated.
Considering the above approach, reading the Companies Act, 2013 alongside Company Rules and Case Laws offers a comprehensive perspective on each section. This book serves as a complete guide for Professionals, Academicians, Students, Advocates, Company Secretaries, Chartered Accountants, Cost Accountants, and Insolvency Professionals.
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