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of <h1>Central Government Sets Rules for Company Winding Up under Section 468, Aligning with Civil Procedure Code 1908</h1> Section 468 of the Companies Act, 2013, empowers the Central Government to establish rules for the winding up of companies, ensuring consistency with the Code of Civil Procedure, 1908. These rules cover various aspects, including proceedings for winding up by the Tribunal, meetings of creditors and members, capital reduction, applications to the Tribunal, and management of creditors' and contributories' meetings. Additionally, they address the handling of assets, payment to liquidators, making of calls, and proving debts and claims. Existing Supreme Court rules remain effective until new rules are established by the Central Government, with references to the High Court interpreted as references to the Tribunal.
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