(10)[ Subject to the other provisions of this Act, any reference in this section to accepting, after an invitation is made by an advertisement, or renewing deposits from the public shall be construed as including a reference to accepting, after an invitation is made by an advertisement or renewing deposits from any section of the public, and the provisions of section 67 shall, so far as may be, apply, as if the reference to invitation to the public to subscribe for shares or debentures occurring in that section, includes a reference to invitation from the public for acceptance of deposits.] [Inserted by Act 31 of 1988, Section 7 (w.e.f. 15.6.1988. ][11) [Nothing contained in this section, except sub-section (2-A), shall apply on and after the commencement of the Companies (Amendment) Act, 2000.] [ Inserted by Act 53 of 2000, Section 12 (w.e.f. 13.12.2000).]Explanation .-For the purposes of this section,-(a)"relevant period" means the period of three consecutive financial years,-(i)immediately preceding the commencement of the Companies (Amendment) Act, 1974, or(ii)a part of which immediately preceded such commencement and the other part of which immediately, followed such commencement, or(iii)immediately following such commencement or at any time there-after;(b)"turnover", of a company, means the aggregate value of the realisation made from the sale, supply or distribution of goods or on account of services rendered, or both, by the company during a financial year;](c)[ "deposit" has the same meaning as in section 58-A.] [Inserted by Act 31 of 1988, Section 7 (w.e.f. 15.6.1988). ]
