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<h1>Section 511A of Companies Act: Extends Section 454 to Voluntary Winding Up, Redefines 'Liquidator' and 'Relevant Date'.</h1> Section 511A of the Companies Act, 1956, extends the provisions of section 454 to voluntary winding up of companies, similar to the application in winding up by the Tribunal. However, in voluntary winding up, references to the Tribunal are omitted, and terms like 'Official Liquidator' or 'provisional liquidator' are interpreted as 'liquidator.' Additionally, the term 'relevant date' is defined as the date when the winding up commences. These amendments were introduced by the Companies (Amendment) Act, 1965, and the substitution of 'Court' with 'Tribunal' by the Companies (Second Amendment) Act, 2002.