Under Section 53 of the Companies Act, 2013, which of the following statements is correct regarding the issue of shares at a discount?

Section 53(1) of the Companies Act, 2013 provides that, except as provided in Section 54, a company shall not issue shares at a discount. Sub-section (2) declares that any shares issued in contravention of sub-section (1) shall be void. Section 54 separately permits the issue of sweat equity shares, which are shares issued at a discount or for consideration other than cash, for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called, to directors or employees, subject to prescribed conditions.