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of <h1>Section 291 allows Company Liquidator to appoint professionals for liquidation, with prior sanction and mandatory conflict of interest disclosures</h1> Section 291 authorizes the Company Liquidator, with prior sanction of the Tribunal, to appoint one or more professionals-such as chartered accountants, company secretaries, cost accountants, legal practitioners, or other specified experts-on appropriate terms and conditions to assist in carrying out liquidation duties under the Act. Any professional so appointed must immediately disclose to the Tribunal, in the prescribed form, any conflict of interest or circumstances affecting independence in relation to the appointment. This ensures both adequate expert support for the Liquidator and safeguards for impartial and transparent conduct of the winding-up process.
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