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of <h1>Section 475: Tribunal's Role in Adjusting Contributories' Rights and Distributing Surplus in Company Winding-Up Process</h1> Section 475 of the Companies Act, 1956, mandates that the Tribunal is responsible for adjusting the rights of contributories during the winding-up process. It requires the Tribunal to distribute any surplus among those entitled to it. This section was amended by the Companies (Second Amendment) Act, 2002, replacing the term 'Court' with 'Tribunal,' although the effective date of this change is yet to be notified.
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