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of <h1>Petitioning for Company Winding Up: Who Can File Under Section 272 of the Companies Act, 2013?</h1> Section 272 of the Companies Act, 2013 outlines the process for petitioning the Tribunal to wind up a company. Eligible petitioners include the company itself, contributories, the Registrar, and authorized government representatives. A contributory can petition even if holding fully paid shares or if the company lacks assets. The Registrar must obtain Central Government approval before petitioning, ensuring the company can make representations. A company's winding-up petition must include a prescribed statement of affairs. A copy of the petition is filed with the Registrar, who submits views to the Tribunal within sixty days. Amendments have refined these provisions.
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