THE COMPANIES ACT, 2013
Modes of winding upWinding up by Tribunal
PART I.—Winding up by the Tribunal
- Circumstances in which company may be wound up by Tribunal
- Petition for winding up
- Powers of Tribunal
- Directions for filing statement of affairs
- Company Liquidators and their appointments
- Removal and replacement of liquidator
- Intimation to Company Liquidator, provisional liquidator and Registrar
- Effect of winding up order
- Stay of suits, etc., on winding up order
- Jurisdiction of Tribunal
- Submission of report by Company Liquidator
- Directions of Tribunal on report of Company Liquidator
- Custody of company’s properties
- Promoters, directors, etc., to cooperate with Company Liquidator
- Settlement of list of contributories and application of assets
- Obligations of directors and managers
- Advisory committee
- Submission of periodical reports to Tribunal
- Power of Tribunal on application for stay of winding up
- Powers and duties of Company Liquidator
- Provision for professional assistance to Company Liquidator
- Exercise and control of Company Liquidator’s powers
- Books to be kept by Company Liquidator
- Audit of Company Liquidator’s accounts
- Payment of debts by contributory and extent of set-off
- Power of Tribunal to make calls
- Adjustment of rights of contributories
- Power to order costs
- Power to summon persons suspected of having property of company, etc.
- Power to order examination of promoters, directors, etc.
- Arrest of person trying to leave India or abscond
- Dissolution of company by Tribunal
- Appeals from orders made before commencement of Act
PART II.—Voluntary winding up (Omitted vide Insolvency and Bankruptcy Code, 2016 )
- Circumstances in which company may be wound up voluntarily
- Declaration of solvency in case of proposal to wind up voluntarily
- Meeting of creditors
- Publication of resolution to wind up voluntarily
- Commencement of voluntary winding up
- Effect of voluntary winding up
- Appointment of Company Liquidator
- Power to remove and fill vacancy of Company Liquidator
- Notice of appointment of Company Liquidator to be given to Registrar
- Cesser of Board’s powers on appointment of Company Liquidator
- Powers and duties of Company Liquidator in voluntary winding up
- Appointment of committees
- Company Liquidator to submit report on progress of winding up
- Report of Company Liquidator to Tribunal for examination of persons
- Final meeting and dissolution of company
- Power of Company Liquidator to accept shares, etc., as consideration for sale of property of company
- Distribution of property of company
- Arrangement when binding on company and creditors
- Power to apply to Tribunal to have questions determined, etc.
- Costs of voluntary winding up
PART III.—Provisions applicable to every mode of winding up
- Debts of all descriptions to be admitted to proof
- Application of insolvency rules in winding up of insolvent companies
- Overriding preferential payments
- Preferential payments
- Fraudulent preference
- Transfers not in good faith to be void
- Certain transfers to be void
- Liabilities and rights of certain persons fraudulently preferred
- Effect of floating charge
- Disclaimer of onerous property
- Transfers, etc., after commencement of winding up to be void
- Certain attachments, executions, etc., in winding up by Tribunal to be void
- Offences by officers of companies in liquidation
- Penalty for frauds by officers
- Liability where proper accounts not kept
- Liability for fraudulent conduct of business
- Power of Tribunal to assess damages against delinquent directors, etc.
- Liability under sections 339 and 340 to extend to partners or directors in firms or
companies. - Prosecution of delinquent officers and members of company
- Company Liquidator to exercise certain powers subject to sanction
- Statement that company is in liquidation
- Books and papers of company to be evidence
- Inspection of books and papers by creditors and contributories
- Disposal of books and papers of company
- Information as to pending liquidations
- Official Liquidator to make payments into public account of India
- Company Liquidator to deposit monies into scheduled bank
- Liquidator not to deposit monies into private banking account
- Company Liquidation Dividend and Undistributed Assets Account
- Liquidator to make returns, etc.
- Meetings to ascertain wishes of creditors or contributories
- Court, tribunal or person, etc., before whom affidavit may be sworn
- Powers of Tribunal to declare dissolution of company void
- Commencement of winding up by Tribunal
- Exclusion of certain time in computing period of limitation
PART IV.—Official Liquidators