SN Gupta’s Law Relating to Guarantees is a complete treatise in all respects. It profoundly covers not only aspects of the law relating to guarantees but also forms, procedures and banking terms and their definitions. This Eighth Edition has been duly revised and updated by reviewing all the topics. All relevant case law of the Supreme Court and different High Courts of India till 217 have been incorporated in appropriate places of this edition. Propositions of law relating to guarantees laid down by the Courts of UK and USA have also been incorporated in relevant places of this treatise so that a comparative study relating to this branch of law is possible. Sincere attempts have been made to enrich its usefulness to the professionals, academicians, students and all other persons who are interested in this branch of jurisprudence.