The developments during the period since the publication of the last edition have been such that this thirteenth edition has involved the most substantial revisions. Among statutory changes, those with the most significant and immediate impact, flow from the Companies (Amendment) Act, 1988 and various Notifications issued by the Central Government from time to time, and some of the labour laws, more particularly, Factories Act, Workmen's Compensation Act, Industrial Disputes Act and Payment of Wages Act. These amendments and case law developments have necessitated thorough and extensive re-writing and updating. Case law has been updated to January, 1991.