Amendment of Section 13."
In Section 13 of the principal Act," (i) for the words "paid-up value of the said shares" occurring at the end, the words "price at which the said shares are issued" shall be substituted; (ii) the following Explanation shall be inserted, namely" ˜ Explanation."For the removal of doubts, it is hereby declared that the expression "price at which the said shares are issued" shall include amount or value of premium on such shares.'.