B.COM 2ND SEM (HONS): CORPORATE LAWS SYLLABUS CBCS PATTERN

B.Com (Hons): (CBCS)
Semester-II Core Course
C 204-Corporate Law (6 Credits) Lecture: 60 Tutorials: 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)
 Objective: the objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013 and the depositories Act, 1996. Case studies involving issues in corporate laws are required to be discussed.
 Unit I: Introduction                         14 L + 1 T                              Marks: 18
Administration of Company Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), special Courts]; Characteristics of a company; lifting of corporate veil; type of companies including one person company, small company and dormant company; association not for profit; illegal association; formation of company, on-line filing of documents, promoters, their legal position, pre-incorporation contract; on-line registration of a company.
 Unit-II: Documents                         14 L + 1 T                              Marks: 18

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR; book-building; issue, allotment and forfeiture of share, transmission off shares, buyback and provisions regarding buyback; issue of bonus shares.
 Unit-III: Management                   14 L + 1 T                              Marks: 18
Classification of directors, women directors, independent director, small shareholder’s director; disqualifications, director identity number (DIN); appointment; Legal positions, powers and duties; removal of directors; Key managerial personnel, managing director, manager; Meeting: Meetings of shareholders and board of directors; types of meetings, convening and conduct of meetings, requisites of a valid meeting, postal ballot, meting through video conferencing, e- voting. Committees of Board of Directors-Audit Committee, Nomination and Remuneration Committee, Stakeholders relationship committee, corporate social responsibility committee.
 Unit-IV: Accounts and Audit       14 L+ 1 T                               Marks: 18
Dividends, Accounts, Audit: Provisions relating to payment of dividend, provisions relating to book of account, provisions relating to audit, auditors’ appointment, rotation of auditors , auditors’ report, secretarial audit.
Winding up: concept and modes of winding up. Insider trading, whistle blowing: Insider trading; meaning & legal provisions; whistle- blowing: concept and mechanism.
 Unit V: Depositories Law             4 L                                           Marks: 08
The Depositories Act 1996-definitions; rights and obligations of depositories, participants issuers and beneficial owners; enquiry and inspections, penalty.

Suggested Readings:
1)      MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers), Delhi.
2)      GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3)      Anil Kumar, Corporate Laws, Indian Book House, Delhi
4)      Avtar Singh, Introduction to Company Law, Eastern Book Company
5)      Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
6)      Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New Delhi.
7)      A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
8)      Garg K.C., Corporate Law (Odisha), Kalyani Publishers.
9)      Maheswari, Maheswar-Elements of Corporate Laws-Himalaya Publishing House.
10)   Kapoor G.K. and Suri A.P., Corporate Laws, Taxmann Publications.

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