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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prohibition on issuing shares at discount: such issues are void, with mandated refund and penalties for defaulting company and officers.</h1> A company is prohibited from issuing shares at a discount and any such share is void, except where debt is converted into equity under a statutory resolution or debt restructuring scheme in accordance with applicable regulatory guidelines; contravention attracts penalties on the company and officers and requires refund of monies received with statutory interest from the date of issue.

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