Kat Pvt. Ltd., is an unlisted company incorporated on 2.6.2012. The company has a share capital of rupees fifty crores. The company has decided to issue sweat equity shares to its directors and employees on 5.7.2021. The company decided to issue 10% sweat equity shares (which in total will add up to 30% of its paid-up equity shares), with a locking period of five years, as it is a start-up company. How would you justify these facts in relation to the provisions for the issue of sweat equity shares by a start-up company, with reference to the provisions of the Companies Act, 2013? Explain.