law: Companies Act, 1956
  Sec 99    -     Reserve
  
  liability of limited company 
   A limited company may, by special resolution, determine
  
  that any portion of its share capital which has not been already called up
  
  shall not be capable of being called up, except in the event and for the
  
  purposes of the company being wound up, and thereupon that portion of its share
  
  capital shall not be capable of being called up except in that event and for
  
  those purposes.