Section 143 Companies and Allied Matters Act is about Issue of classes of shares. It is under Issue Of Shares of Chapter 8 of PART B (Incorporation of Companies and Incidental Matters) of the Act.
Issue of classes of shares
(1) A company may, where so authorised by its articles, issue classes of shares.
(2) Shares shall not be treated as being of the same class unless they rank equally for all purposes.
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