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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>Summary liquidation procedure enables government-ordered winding up for eligible companies and mandates Official Liquidator reporting.</h1> Summary liquidation allows the Central Government to order expedited winding up for companies with assets of book value not exceeding one crore rupees and of prescribed classes, appoint an Official Liquidator who takes custody of all assets and must, within thirty days, report including any opinion on fraud; if fraud is suspected, further investigation may be directed and, on review, the Government may order winding up under Part I or the summary procedure.

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