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Government undertaking

or controlled by the Government, or (iii) by a Government company as defined in s. 617 of the Companies Act, 1956. [Patents Act, 1970 (39 of 1970), s. 2 (1) (h)]

Fraudulent preferences

trustee in bankruptcy if the debtor becomes bankrupt within three months, Bankruptcy Act, 1914, s. 44; and see Companies Act, 1925, s. 265, in regard to winding-up of companies.

Founder of the institution

Founder of the institution, the expression 'founder of the institution' used in s. 13(3) (a) means that the person concerned should be the originator of the institution, or at least one of the persons responsible for...

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Forfeiture of shares

Forfeiture of shares. The number of shares forfeited by a limited company must be stated in the annual return (Companies Act, 1929, ss. 106, 110), and see Articles 23 to 29 of Table A., which enable...

Floating charge

into liquidation, even for the purpose of reconstruction [Crompton & Co., 1914, 1 Ch 954]. Under the (English) Companies Act, 1929, s. 88, all floating charges must be registered in the Register of Charges. The subsidiary shares,

Financial non-viability

on its own. Since the expression is occurring in a taxing statute in the context of amalgamation of companies it will have to be understood in its popular sense, that is to say, the sense or meaning

Linkage

Linkage, is a clearance to the linked coal company for supplying coal to the unit, subject to 'availability', and in accordance with the directives, if any, from time to time, of the appropriate competent authority regulating...

Lifting the corporate veil

Lifting the corporate veil, it is true from juristic point of view the company is legal personality entirely distinct from its members and the company is capable of enjoying rights and being subjected to duties which...

Offer of shares to the public

Offer of shares to the public. Shares and debentures of limited companies, when allotted or agreed to be allotted with a view to sale to the public, must when offered

Liquidation

s. 125; but the procedure was not re-established by the Bankruptcy Act, 1883. The liquidation of joint stock companies is provided for by Part IV. of the Companies Act,1929. See next title and WINDING-UP.

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