Where a declaration under section 339 or an order under section 340 is made in respect of a firm or body corporate2(11) Body Corporate includes a company incorporated outside India, but does not include—
(i) a co-operative society registered under any law relating to co-operative societies; and
(ii) any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification, specify in this behalf, the Tribunal2(90) Tribunal means the National Company Law Tribunal constituted under section 408 shall also have power to make a declaration under section 339, or pass an order under section 340, as the case may be, in respect of any person who was at the relevant time a partner in that firm or a director of that body corporate.
Enforcement Notification [S.O 2192 (E)] dated 09/09/2016