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Prospectus

extend to offers by the purchasers of shares or debentures offered by the company to them with a view to sale by them to the public under s. 38, which was enacted in order to include offers

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 to the public comply with the provision of s. 38

Regard

To keep in view to behold to look at to view to gaze upon

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Neutral

Neutral, 'neutral' means, 'indifferent, unbiased, impartial, not engaged on either side'. Conceptually it is not aligning with either view, Lily Thomas v. Speaker, Lok Sabha, (1993) 4 SCC 234. --means, 'indifferent, unbiased, impartial, not engaged on either

Manufacturing process

packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal, or (ii) pumping oil, water, sewage or any other substance;

Manufacture

altering, ornamenting, finishing, packing, labeling, breaking up or otherwise treating or adopting any drug or cosmetic with a view to its sale or distribution but does not include the compounding of dispensing of any drug, or the

Luxury

of life. It denotes something which is superfluous and not indispensable and to which we take with a view to enjoy, amuse or entertain ourselves, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: 1976

Letters patent

letters patent are so called because 'they are open letters; they are not sealed up, but exposed to view, with the great seal pendant at the bottom; and are usually directed or addressed by the king to

Inadvertent discovery

Inadvertent discovery means a law-enforcement officer's unexpected finding of incriminating evid-ence in plain view. Even though this type of evidence is obtained with a warrant, it can be used against the accused

Impossible

an act may not be literally impossible but it may be impracticable and useless from the point of view of the object and purpose which the parties had in view; and if an untoward event or change

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