law: Companies Act, 1956
  Sec 65    -    
  
  Interpretation of provisions relating to prospectuses. 
  (1) For the purposes of the foregoing
  
  provisions of this Part : 
  (a) a statement included in a prospectus shall
  
  be deemed to be untrue, if the statement is misleading in the form and context
  
  in which it is included ; and
  (b) where the omission from a prospectus of
  
  any matter is calculated to mislead, the prospectus shall be deemed, in respect
  
  of such omission, to be a prospectus in which an untrue statement is included.
  (2) For the purposes of sections 61, 62 and 63
  
  and clause (a) of sub-section (1) of this section, the expression "
  
  included " when used with reference to a prospectus, means included in the
  
  prospectus itself or contained in any report or memorandum appearing on the
  
  face thereof or by reference incorporated therein or issued therewith.