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of <h1>Who Can File a Winding Up Petition u/s 272 of the Companies Act, 2013 Explained</h1> Section 272 of the Companies Act, 2013 governs who may present a petition to the Tribunal for winding up of a company. Eligible petitioners include the company itself, contributories (subject to minimum shareholding period or devolution by death), the Registrar, persons authorised by the Central Government, and, in cases under section 271(b), the Central or State Government. The Registrar requires prior Central Government sanction and the company must be given an opportunity to make representations. A company's own winding-up petition must be accompanied by a prescribed statement of affairs. A copy of every petition must be filed with the Registrar, who must submit views to the Tribunal within sixty days.
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