law: Companies Act, 2013 
  18.
  
    Conversion
  
  of companies already registered.
  1.      A company of any
  
  class registered under this Act may convert itself as a company of other class
  
  under this Act by alteration of memorandum and articles of the company in
  
  accordance with the provisions of this Chapter.
  2.      Where the conversion
  
  is required to be done under this section, the Registrar shall on an
  
  application made by the company, after satisfying himself that the provisions
  
  of this Chapter applicable for registration of companies have been complied
  
  with, close the former registration of the company and after registering the
  
  documents referred to in sub-section (1 ), issue a certificate of
  
  incorporation in the same manner as its first registration.
  3.      The registration of a
  
  company under this section shall not affect any debts, liabilities, obligations
  
  or contracts incurred or entered into, by or on behalf of the company before
  
  conversion and such debts, liabilities, obligations and contracts may be
  
  enforced in the manner as if such registration had not been done.