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of <h1>Central Government Empowered to Wind Up Companies Under Section 243 of Companies Act, 1956 for Just and Equitable Reasons.</h1> Under Section 243 of the Companies Act, 1956, the Central Government may initiate the winding up of a company or seek an order under sections 397 or 398 if it deems it expedient based on certain circumstances outlined in Section 237(b)(i) or (ii). This action is taken unless the company is already being wound up by the Tribunal. The government can authorize a person to present a petition for winding up on just and equitable grounds, apply for an order under the specified sections, or pursue both actions simultaneously.
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