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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Company winding-up: Tribunal-directed filing of statement of affairs; failure forfeits opposition rights and attracts penalties.</h1> If the Tribunal finds a prima facie case on a third party winding up petition it may direct the company to file objections and a statement of affairs within thirty days (with a possible thirty day extension) and may require the petitioner to deposit security for costs; failure to file forfeits the company's right to oppose. Directors and officers must deliver completed and audited books to the liquidator within thirty days of a winding up order, and non compliance attracts imprisonment up to six months, or a fine between twenty five thousand and five lakh rupees, or both; complaints lie to the Special Court by specified officials or authorised persons.

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