Section 13(2) in The Public Sector Iron and Steel Companies (Restructuring) and Miscellaneous Provisions Act, 1978
(2)In specifying the amount under sub-section (1), the Central Government shall have regard to the following factors, namely:-(i)the book value of shares referred to in section 8, 9, 10 or 11, as the case may be, of the concerned company, on the appointed day,(ii)the net value of the undertakings of the dissolved company and transferred unit, as on the appointed day, and(iii)the book value of the immovable properties owned by the Hindustan Steel Limited referred to in section 7, as on the appointed day,as are transferred to or from the companies referred to in sub-section (1).
