law: 13. Power of Central Government to modify amount of paid-up share capital of Integral Company, etc., and issue of shares.-
  (1) The Central Government may, from time to time, by order published in the Official Gazette, specify the amount by which the paid-up share capital of the Integral Company, the Bharat Refractories Limited, the Metallurgical and Engineering Consultants (India) Limited, and the National Mineral Development Corporation Limited shall stand reduced or increased as a result of transfer of shares, undertakings or immovable properties, as the case may be, under the provisions of this Act.
  (2) In specifying the amount under sub-section (1), the Central Government shall have regard to the following factors, namely:-
  (i) the book value of shares referred to in section 8, 9, 10 or 11, as the case may be, of the concerned company, on the appointed day,
  (ii) the net value of the undertakings of the dissolved company and transferred unit, as on the appointed day, and
  (iii) the book value of the immovable properties owned by the Hindustan Steel Limited referred to in section 7, as on the appointed day,
  as are transferred to or from the companies referred to in sub-section (1).
  (3) Every order made under sub-section (1) shall be made within a period of one year from the appointed day and any such order may take effect prospectively or retrospectively, but not with effect from a date earlier than the appointed day.
  (4) Any order made by the Central Government under this section may include a direction for the issue or cancellation of appropriate number of shares so as to give effect to the provisions of this Act.