Omission of statutory provision removes the mechanism for appointing committees to supervise and assist voluntary liquidation.

Section 315 of the Companies Act, 2013 has been omitted, removing the previous statutory authority for appointing committees to supervise voluntary liquidation. Previously, where a company had no creditors its general meeting, or where a meeting of creditors was held under the relevant provision those creditors, could appoint committees to supervise the voluntary liquidation and assist the Company Liquidator in discharging functions.

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