| Words & Phrases | Judicial Interpretation |
| (1) | (2) |
| 'Accidental omission'/ of the 2013 Act | Maharaja Exports v. Apparels Exports Promotion Council [1986]60 Comp. Cas. 353 (Delhi) |
| The words 'accidental omission' as occurring in section 172(3) of the 1956 Act [corresponding to of the 2013 Act] means that the omission must be not only not designed but also not deliberate. This expression implies absence of intention or deliberate design. | |
| 'Accounts'/, proviso, of the 2013 Act | Extract from Fifth Annual Report on Working and Administra-tion of Companies Act, 1956 - Year ended 31st March, 1961 |
| The 'accounts' [as occurring in section 228(3)(c) of the 1956 Act corresponding to proviso to of .... To read the full section download the app from Google Play store
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