Comment on the following: (i) Disclosure required to be made on the face of the Prospectus. (ii) Conditions in regard to Experts' Statement. (iii)…

(i) Disclosure on the face of Prospectus [Section 26 (6) ] The prospectus issued as per Section 26 (1) of the Companies Act, 2013 (the Act) shall, on the face of it, state/specify: a. That a copy has been delivered for filing to the Registrar b. Documents required by this section to be attached to the copy so delivered or refer to statements included in the prospectus which specify these documents. (ii) Conditions in regard to Experts' Statement [Section 26 (5) ] A prospectus issued under Section 26 (1) of the Act shall not include a statement purporting to be made by an expert, if any of following condition met: a. If he is engaged or interested in the formation or promotion or management of the company, or b. If the expert has not given written consent to the issue of the prospectus, or c. If he has withdrawn the consent before the delivery of a copy of the prospectus to the Registrar for filing. A statement to that effect (non-existence of conditions, if expert's statement is included) shall also be included in the prospectus. (iii) Date of Publication of Prospectus [Explanation to Sub-Section 3] The date indicated in the prospectus shall be deemed to be the date of its publication.