MECCEKCCCECECCEECECCECGECECoOEECCEELCEttoe aDay :-Tuestoy foge No. - 4 > Date :- 23/08/2022. Paper No.2 - Corporate and Other Laws t | ¥ q Cormpanies Act, 2013 Other Lows a GoMarks Yomarks Chopter 4 tochapter Jo 4) natian Conhact ACH 1892 (Section 4 40 Section 148) 2) “he Negotiable “Instrument Ack, 1é 2 The Genel clauses Act 1899 4) TIntexpretation of stedues "Paper struchee /faper poster es Port—4 fas 30 Manks (Mice) 50 Marks (Oescriphive) Syllabus = a 7 Bew' Chapter No. | Name 7 Preliminary (sections) (section? - pefirational ctousé) Incorporation Gechion 3 to section ) 22°) Prospechts (section 23 to section 43) i _ ___ [Sree Capitad (Section ut to Section 22) [Registration of choages (Section 33 to Seckon 84) Maragenant § Administvadion (section 88. to Section 122) Max. Marks’ > 15-19 [| | Mint Marks > 10) —Se Dividesd Csection 123 to SecHon 1257) | Accounts of Com | Csechon 128 to Section 139) re HD) GO] | GI) po | Go wb Audit 8 Auditors 7S (Sechon 138 ‘to Section 148) |PNo-2 © * Wrot is Law ? 7 a ae ee ee ee ee Ack Rules —-Reguiakions — Byelaws ordinane order Judgement _ * Process oF Making Law . Proposal Expect Commitee Deatt (i.e. Bilt) President Sigrotuse | “The Date on whith The Oote on which President Sign on law is Commence Approved) @i11' is known ie. Applicable is kno a> Enackment Date- | | ox eos [orl ~~ Tstate ee valle Mase by farliment Mode toy state fegislabive Assembly “Thecompanies Ach; 2013 Mahanaghtra, Municipaltes ACtPNo- Chae) i — conyerar Govr. Stoke Govt, On those vs on those matters mentioned in Contra) Ack mentoned in stake Ach Regutotions | — Made by wWatory Bocly — Exoumpies + ae ROT, SEBL,TRAL eke. [Bie tas] —> Made by Requiatory Body to govem itsdt Law made by time beirg in Force in case of necessity. President Noid For 6 week Prom the dale when balk tne Houses oF parliment /state tegislative comes into session. Exampie- —Loksabha = wthgune Rajyasabra = seth June L counr 6useok trom tnisdote when both Houses ave ito session, > Passed by adjudicating outhosity >. Ancome “Tax ofticer For Income Tax, Cyber Law “Inspector For cyber Searrity. Qe. x i Order is also fart of Law which is applicabie to spedted sulted person.PNO.4 © [Dedgerent] ; > This ave judiciary pronounament given by the Court oF Law. © fBole@ 94/08]2022| A Qt, Who gore power to parlimenr +o mako jaws ¢ . tv ee , a Lagistative Exautive Tudiciory 5 J L I Lod Makers “To implement Lows To interpreated ne Lows in cose of = Parlimenr 3 pe iS ae oe eS tasty Boot Court [equant-court) > ma cating Author pietrick Coubt/ S28 at Petjucticoting ty istvick Couv oan Cov’ ee : High couvr JL ‘ NCLAT ‘ Supreme court < ' Constitubon of Irdia Tarte 246 Road with schodule =vE] iy aE —y ; eae List - aL List-mr ¢ ' i 4 | Union List Stote List [sworn ert] ¢ ; | SH stems 5g “Lierns sate ¢ J NO. 43 Enhy no. & Entry oad ; companies Ret,2013) > Liqur Criminal (ow Entry No. 4s Pniry No. 5 Enmy neg r Cup Act, 2008) Pils poet sare: 2) SogA, 1930PO Componies Ack L.. i Lagislanve Executive “Tediciary L + i Portiomentt Ministry ot Covpwvote. NecT/NICLAT 4 : ae me 7 Contre) Govemment- (tes, Nivmala Sithararnas) 4 Presidont Act, 2002. I = 4 to Legislative cee Sudicfary L Porrliment es NCLT,PNog CHAPTER” 3. _ Prelimiray Sections a a } a ee Definational clause / Bove ) (% nrenpretetion clare Hite Extend onraee Applicability L tb Advaos Company Q/s oleFinadl "7 20) us 2.(20) To Whole oF Indio. Enackrnent Grantor 4 HH hy 7 fF 2013 Different dates “ Appointed Fox chi fevers sechor) Gompanyl section 2(20)} L Means Ci fanh Company, £ + Tre ted wider ony previous Company this act (2013) Lano(section 2.(64)] Company megistered under tndion companies Ack | [Pasig carapaion ac) | t Mens | v Any Comy | i pomy | ncorporoted ousside Indio. (continue in next page’)>~—— +227? >" ® (b) Having Place oF Business Conduct any Business In ae Activity Os8y tserp OTmreugh an Agent © Physiciaty ® Elechonic [schon 2¢43)] = A Company Ancorporated outside trdio 21 Simple words 1 Body Covprrate Me wo Bhil aayegi Jo Indio ke bahay bani hai. : Bhi /anctudes Abeady kon Hat BRI L med ae ae outa Bur Not Having place oF Business in Indio. Features of Body Cosporate ® Speciad Act ® Perpetual succession © Capacity +o sue orbe suod ® sepwate EntityMoastexchar é ® [company Forei Name OF Conmparuy Con 'O Act PR ® Reliance Ltd, ® Apple Inc. ® samsung “Indio. Pv Ltd, 6 Uniliver Ltd. © Hindusthan Uniliver Ltd. @® ear © lesr ® ccr ME aee* (2 4 jx %x ¥ <4 * Cx x | | | Date- 26/08/2022 ns 444 48 (AR f LE =| company ages co. Anbrante co, Et veflay ty ana Neale sechior2(20) ae ah Body Where the provisions of The Companies Aer, 2013 are conhro lk with the Provisions oF nsuroree Ach 198s, Banking Roguiation ter, 1949 $ Elechrity Ach, 2003. The Provisions OF Injuvance Act, 1936, Bank wa Raguiation Ack, 19g 8 Elechaty Ack, NHAT FerPANO Section 2068) PrWvate Company Remeged _pSection 2(20) Meany oO Company ae ., . Haxing minimum ord which by its Paid up share Capitol Arties. a moy be presebed No minirnwn shore Corpital preserved yer el : eh 0 ® Rastrict the agnr to Excapr only Prohibits invitiation to ctanster its Share Limis Hz number public 49 sutscribedt L OF IES member is For its Securities Rasttid Right oF ag sronsier } Ss Providod Join’ Shareholder Pemson who + Shaw be cowed as Soa pun OR Forte purpace are inthe Formerly in +e emple OF hs Clase Employemenh oF Yement of tne co, the co. a Cresent employer) Wharse metnber of thr 00, Wanat emp a Continue to be munbey ane employment’ easel, € Past Ernployes) f SOM not be Counted under limit o& 200,Holding coe — Suubsicliary Coe Section 24)! Csection 2CealY FAD, Holling CO, MRNA in meraton to any oturco. Noo pany howirg ong or [Hotcurng oo) ape move subsidiaries. osCompry (Secton2¢s0)) moans a company * dn whihh the oleting eo, ro a eg ) conto) tre ") Prccoxsise o9 more ron Onehle Compositions ot Eithoy ab ik own or dtogeHwr with Board OF DiTedows Ys Swosidlany ¥ Explanation oF section 2.087) © A compony shot be deemed do be subsiciony Co. even it tra. connal refered subctause ty 4 ily is OF another sub- Siciany co, OF Ae Holdirg co. © The composition oF company’s Beare! OF Directs sroul be deermad to be Conbolud by another co if drat other co. by excise af-some paver excersoba. by he abit cdweaton an apptingé or remove all oY majority Ot Hx directors © The exprescion Company srcdes oy Borly corporate.”Date- 26]08| 2022. ‘Pubes Compan (section 2620) - Poll + 7 Section o{o9) ee ee ns \ w Y S or vate, oat o “Companiy 7 Hay 0. minimum paid Up srone capital os mos be prascibed. Provided thar a Company which is subsidiary Company nob being private company shaw be deemed to be public company, for Hit purposes OF dhs ack even where such subsidiary com fory conKnitos to be g private Co mfony in iTS ovrtictass. Single wore sulositany co, (mLAd) oF pubic company 4s Aho public eo, ae Cat | Adknowludgment oF Equity PreFrencg — |_Debr~ $ + Rixk capital — Reed vivendl 4 Voting poser [Government cormmnyaztnon aca) in, which Corey hich is subsici wri / ry vo S swidlia nt Re oa 1. oF RUSE, OF stch Govemment Cp. J f Tin siropla Words t- Subsicttany OF fF + - a Oe or ae Party byce ont. Compery iS also government S&'s Stand o's Company.consrud 0% “total vokng power” were shave with dittevenkinl Nok vights hove been issued, Smet Company (section acss)) t Means Company b Otmer than Public. company (i-2) priveteco.) oy — N Fu af which | ') Padot up sc. does nor biditer Pal epee, eywoot! 50 Lakh ng Riranctal year to. crore Treen emretaginer um ut Whid) shall nok be More Han Blo crores”. ee a= —— Amuded e prnaroled Your | @20c1ne. TO crore lune a P “Twmover oF Paid Up share Capitol Ammediate Preseceding Finanvial Year, 2(85)- Provided that i- Nothing in 4nis clause Shall apply to ® Hoiding — subsidiary company B section 8 com pory © A company ov Body conporare governeol undey spectal Ack: \ - z PROB Explanation: For the. purpose oF this clause. the PUSC “shall be23 fogjz002. 4 in vretaon +o another company 4 Maas & corn} pe -ncds, Exclude. dn wruch another t Campany hor Signiticance _ . Gontet Intiuenc [tontrdl] Noint ventive subsidiary Conho! oF aHeast 20/7. conhkol of OF totod voting power farhicipabion tn pudiness decisions, * Companies§ ory tna Boniss of Liabitingy | J 1 ited by G feo. Limited bY Shares Unlimited com eae Section 2.(22) Section aces? Liability of members Is Liability oF member ik Not navirg any limi limited upto tine ounount Wnited upto +he onoune onthe Viability On its he undertake. to conraibule PMA on shares membeng ‘hnL asserts oF company Bx GE Indio, ph urd in the event oF wourd up. Pvh Ut, Bimilavity Difference AN Both mornbers Liakility “In Guoranter. co-member is limited Cane Called conritute Ondy in the. erento woudup In Sna1 Memes Cane Cathed ab any firme to poy enpeod cumountOne Person Company [Section a¢saJ] > etsiled Provison 1 Cover @ . Moons a Company 4 Which vas only one Person ab member Section 4 Section 2 (betirastional clause) on wo Basis On He boris On tne basis oink OF conto| OF Liability OF status r Componyy He. (46) LkG (2) 3) Govt.co. 4s) Foreimeo- tu) »> (46) LRG (at Dysmadt eo.(88) 5) Body noi oe (ss) on ne Saris oF Number of Member ore (62) Peete Henes pitco. Ye thece a Bac Ce) PucCsy — 2 seabnF co 4 Doctrine OF Construchve Notley. cove stuoly — Athbury Rai\wooy Carsloge curd Avon Company Lmikd Vs. Riche Decision - Contyack is Vaid The +exm generat controctons associated with mechanucad Rrgingars it hoy to be read in connection with Companies oe company Birectoys Pees ig + Noid cannot be gahtied srorroens Gn Company cn atte arkon., Rabry it7 one vlvo vines san Management NOH + 7 4 Beyond power Royal British Bank vs Sechon 39g tL “Turquasd + . Roce Ashbury Que L Negative Docnind shuoly Court Comment !— * Bank was domod to bo aware that direckony, could borrow only upto amout- Terolution awowed recuse. AOA 1s ‘registered * Bul Bank could not be cleome toknan which ordticary resol. Hon passed because “His wor not ea fositive DochvineChapler-7 Maagemett 8 Alministrastion @- Seckion 88-(22 acl with Companies (Maragement F pelminishration) “ files, 2014 : biog a A i Post paring ee Daumng mocking @ Nonce (echon joi) @ Quorwn(cecrion 103) O minwes e ® eExpianatory © chainan(section tou) Stdbonent th) @ Proxy (section 10s) ® Noting Csechon 10¢) & Resotuion (sechon 104) Quorum (6ection 103) l +. 4 eas Total 3.swhsection Minimum number oF (4) © >) members seQuived +o 5 Who iF the Adjourned meating Commence a messing a es ae no-of member Quorum is noprekeat OE nok present + Adjourned , ‘Meekings Gerrrod Maating gaat Maating 4 Boord OF diveclon, we AGM EaM Class mucking v 4 Gection 9s) (sechon 106) Sua mote = By 7Equash Arhides 3 Dernal tus § Ragulaton for Management oF companySection 103 Galssechion)a)! Uniess the arhdes OF the company provide far a Larger Number ey a. O Gy iggcaie or a tae MPP ISMPP —-BOMPP Two members. Persorady prosent + If 4ne rwnber of ne Be tne members ah on tne Aate oF meoting is is notmme More tran More #an tran 309 «© dao bu SH upto S00 saphena If the Quonun is not present . 4 Within Hale an Howr Prom time appointed For holding a eormecting OF Comparsy L 4 ® (%) Seb -Section(s) igh Y stand Adjowmad, emp TF at tha adjourned dsome Day in Sec 103 y menting abso, a quonun is Next weak Ci i equa Soot Tor present within Halt an hr ane Same stands (oneal Howry Prom the yt appointe “The members present shaty PAP the Same oe bbe Ae, Quon OR other Day, time and plage os Bop decided,Sedhon 103(2)(a) + Proviso 4 Not less are Sdays notice to the members - Ejther vO oR L Ardividuay By Publishing an pdverhsement in he nuts paper one in oe one in Ergiish vemeculay language J Having clrauabon oF the plac where Registered office is situated . Section (402) Notice of Mestings (3) @ (e) a) Pryor Prey, per, aint Tine Noree, Person iSSION Prided “Tred * Section !- ER baat sw) Sub-section = Mai bri bolurga, Provided tro: Pehle Puri baat sun Provided Further Hak! Rek boat to khahom kame de. Prvidsd also Hak * Ruk ek baat aur ath qoyi Wi Explonanon t= JO boot ki gayi rai voht korn ws Amendonent !- Pehle jo Stra to sub Bow kar musi sun NonFicahen Ie Hum may gaye the kya gSubsection 4 = A Genvat Masting of a company may be caltal by giving ret less than Cleay 24 Days notice. wa (write Alprabelicn’ ovcter) Says “Twenty ant Appointed Date :- 30! sepr Appoinied Time 2 dd!00Am Netico , ES ma 8 sepr Bos Notice + aba In wot a 5 Blectronic Mada. Provided thot, ESIMPONISOR Shorter Notice. 4 Consent in writing or BY Elechonic Mode QP 9) aa other ¢ ae Maahg By net tess tron | Ninety- Five percent aa, a OF the members ; enyitited to vote (nenat) Houing Srorre vor having 0% ACT Ltd. = Majesty in number oF fot ess than Ninbty~ 1000 Members es ‘Five af torol voring > Entitled +o vore Power, ee 500 Members (enuittiod tovele)» Who ‘represent nob tess thoy Ninety-Five oF Baits Ratderp $.c. oF anes giving ignh to vote meen FOOO MeN bens 50] member [entiitad to vole “Total lolacks, sao face —> vote.Jodo Members —votirg Rigint- © S00 Member = Q64 PUs.e, % @ SOdmembere = Yt PUsc x @® Soi member = ITH LVS VT Subsection 2 '- Every Nohce ¥ & meeting Sau specie He +t tT tv , Place’ oate doy Hour oF Stotement of Business Maexting 4to be tronsocied (agerod) Subsection 3 '- Proper fersen “The noha of every meohrg sya be given to. & mi & ; ® (ey Every Mamber “The Auditor Every directo, OF Company pi 4 OF connpury To Disclhse erwrs oF + a, OR Accounts To pe accowtroue Legal Rapresertetive Shore nollers OF Decceased Number OR Assigner. OF insoWen- membenr i ar mn apm ae L “TaGive” no fae Iyvalid or Nonreceipt-of sudh notice rby ony member orate person enhittlag ce ieProper Authoaity to Notice @ Board oF Divectors Note “Me proper authority to 'ssuing nok is bomd of Directuy ne On individuol directo: CASE LAW + Al Amin sebtons Ltd. vs Vm vessel Loyal Bird Cs is not proper authority to send a notio. Contradictory Case Law'2 :- Hooper vs ker shtart & co, Decision Te CS hos sent noha without outta aby bob the Board oF directors SubsequonHy wohry act OF Cs Hon ho. meting w valid. Rule 3566) of the Comparies Incorporstion Rule, (2014) where a nob oF GM is senr by post, iF Shan be deemed 40 be sewest at the expiration of of 4s hows ahter the leHer cont ining tho Some is fustedt, tL L Emoul Advertisement v Post 4 Dewned +o be served atk Date of Ernail d Adve: is Rripiry 48 Hours , dale of Sewing nora IF Shavenotdey equating the Company to Serve 4 noKe in pressni- bed mode, Company 15 bow) any it the sareholder depasied He (os of serving nokee in pre scribed manner, ye NoHFication 3 5h June 201g Sechion jo} SMM Apply an privale Company urls Hoe arMidler of ho Company provide, OtherwiseQuors prey oF Oropier-t [ 8.245 4.30 @° sestion Jo2 + Stetementr to be annexed to notin Explaivadury stalement- to Nora. payee tebe Bae» ua teen jn & @® eRicmy| Gordivary rt Non -Discbswre. OF i. ree @aopeal (Srope ct) Fact os required — Peralhy varias wore | ufs ss€4) Sub Secon 2 ‘+ ‘for the purpose oF Sub- sechon 4 ©) cn care of AGM Alf business to be transacted shure) Sra be peamed spedia} Oey tan — 4) The considererton oF Fivoncial starements one Bop 4 auditon, ily The doclaraton of any Dividud. HH) Tha Appointment oF pirector Wy place oF +Hrose ertng W) The Appeintment oF fining Are rromuntraton OF +e auditor, Conclusion —— Aa Eo iro eS L J ae sein} Suxives Oretivary Speck + B. 8 Spebatey + on Sroukemen Evlairatow Expial sO) snes‘Sxub- Section (f) !- emer! fact e stolement—> following me conemming @acr Hen oF spetiad bwriness 40 be hanscrd ab Gennal meeting ree @ Nahe oF jer@n conc Or intrear Flranctel or adtemahve Omerwind Ie any in respect oF each item oF GW Every director and te manager if ony Cl) Every otvor kemp; and (iil) retabves oF dhe person mento Ci) 8 Cii) (B any olner informaten 4 Fack which erates members to Urdt- aatand the meanirg § scope 3 bmpliccation oF Hes oF businen 4 to take decision. © Stub -Section@) Proviso Rewer Page No.4 af Handwritten Noted. Sibsechion- 3 :- Dowunent —_> Specity time 3 place where such pocument ante inspect Subsection 4 '- Non Disclosure Os per Sub-Sechion (1) —> Any beneht accuves to gbove pemon shan hold such benebr Wn tur — Ustde to compensate tre company to tha exten of berutitreai- ved by Wim. Subsection S = Penalty : 3 Uodoie, fo penalty oF ¥ s000 or 5 times oF beneRr whiderer Is Highey, Rofer QS. —Chapher +Date:- 'fog}2022 - @° Secton 105 '- Proxy - yt - aa &£ ee 5 yc @ @® ¢3) t4) 6) (6) ® ®- Mumber masy Rosorabla, OC reuett Time limit peralty Dununeth 9 a pir Pory Paine 7 to pen ty apo sen) a C Orroviad vor — STM Toes ny A perce Partrar Si 7 tl (Gar) : Ofer indiautr © pavidod aio en @ provided oso stoperalty rat oF t S000, — 7 & vifferene Benvean VONg by Poll VS Show of hards ( i Voking by Poll Vohrg by show of Haro QO Noting Right given on thabdanis oF [DO Every mermber gets Same vor No.of sare, hulol by Members fe. J Vole, @-asrore = svore ® amember=4 vote ® Prowy carr Note ® Pony connor wore @ Polling payer Formno merre @ No thy 6) nor siie horny com ssibe i ee MY comporuyno © possibte in every company ‘ Sub-sechon 3: j Any member OF Comporsy entitted to aslerd 4 vote a menting | oF company shalt be entitted +0 appoint anotner peron ar Prony | fe attend ond vole ob tha menting on Wa bebale. ¢ | ST piso? Provided Hol ‘ Provided prob A proxy dat not vove ‘te wight to speak, | ob such mashing 3 shal not be enbiilod fo vote excoph vere by Pow r Simpl words:- => Nar owlag to speak > NOt alow dovote by Snow oF ard a eon vole only in pol ae Ys nsyin Polfn “Tnspections @ Appointed Date !- goth Sept Appointed “Time !- 11100 AM im Appointed Time ———_—— “Til conclusio Betas 24 Hous PRe is OF meoting + — Provkted not Ws tan Sdowy nota in washing. ® difterene behwen Kine § Penotty Fine ; ___ Penalty " Onposed by court oF Law, Triwol |Dampored by Acjudiontvy Alen : (Roc) Nn ~® Appead to High cowrk, NCLAT @ Appeal +0 Regioral Directoy ® Anvolwes prosecution Not involve prosecution vo) : + accompinad with im prisonmer @ can be accompinad with ivprinson 7 p P mene O Tipe consuming process bus time consuming © costly Less costly @ For move Servos offences @ For tex serious ottercas. @ancvease work load of NUT epusts, @ectuce wort toad of weer, courts 3Give More power 4p Roel ce Section \I2 > Representation of, presiclent S4overngy jn mertirg ort + ® -@ Rapresentaive beamed do 5 prosident may be amembey > GovernorA Section 113 '- Reprexentation of Corporection oF meeting oF ae ard of oreditow ® 7 ® peemed Mombe Body comorate 7 a) Member —» Bop geroluhyn 9 credtitovs induding Dobentwre Ho (ler Date- dJo9J2000 section 96:- Annual Genre, Martirg Go EST © ® Lage Owty Time] pay / place hoy ound bed © Provided Hor—9 Time A) Provided Further -5 Yeanror. i as Oe ataame Steen revi dk OF AGM, ® provided var —» Proviso (+) nok comply Roc- wer Swb-seotiond!- Every Camparsy other than ope shalt in each Yeo hold in adoUitan to any other mettirg a Genre mookyg as Such in tha neee catting ir . ond ~ Not More on 15 Months Sha Clopse behven tare of one Aer OF Company that oF the nik @ _ prviso ee c— isk Aca any ae cose. wwithin period of 4 monty, ioe From closivg of Fisk Rirancby yer% — section 2(4i): Financtal year @ ‘Financial Year in qelahon to any Comnpeuy or body Corporate means re period ending aida oF MAT erery yer, and wneme ithe been incorpo vated on or afer tho ssh oF Tormary oF a year, the period ering as" pay oF march oF tne Following years ~ Oprviso aT AGM—) Ib Sha not be neccessary foy Company +o hold Rom in tne Year OF \ntorpovahion, SIMPL WIL FE Is neccessa sy stonoid AGM of dhe yeay oF a akon bur it is nok necee: i i tom °ssaey to hold menting in she year INovpox © Prviso — Ragistour may For any special purpove. extended Aime within whit any a KEM Other thon 1ST AGM shalt be had by penad ror Oxcaacling 3B mons —> Porm —3 GNL 42 Apply to Roc, Swb- Sechiorn 2. yd Hours [time Oy pidee + ‘ : Business Hous Any on Rogisiered fries (90 to 6PM) Thobi> not Natioral wanes vee Holiday ity frown /ui Lage whore within Racist ved oftice situate @ Proviso united co— Any plrer in Iokia Ope: ie waltirg 4 ML member’ tn aches ® proviso — Cental government Exempt some co. C Page 46 a Hare a) Crager 44 415, 2%) ;Compony incorporated on —s Bi fi2foor4 (He ail FY. close —5 315 Maron 2029 qmonHyy vp —> | siFnecgoo0 | how —9 eld on [FE beEB0| oO Stibsequons- Tey 92-23 | |omonrny Sony. hamtasr AGM Fromm KY. Close 4 3\F march 2024 30™sepr-202% [R38=25 3h fi2joorg g0fa] 2003 Section 400 |- el oF Exhoorctinay Genet mes a y ® e 3) & oO @ ; Cali Valid request ot SMe oi »sement oa a eearey oF > Masters Eom a Manner of Tesonabte ae fesse oF + ‘vember \n SHO MOF rember ou -thumnselves Calting rioting 3 SOK Re 2 Mu lech Swosechion i ~ aaa ®o Oo “he Board . ot ue THe Board may whynuavey Board Sra at Hn 74 it ctonrm 41h, COM LGM ebiani mde < by + Proviso BGM og Han compary (other ons compary incorporaled ols said) ae ch ab tho pace within Todi,