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of <h1>Interpretation of 'Court' in Section 75(1)(c)(ii) to Mean 'Company Law Board' per Companies (Amendment) Act, 1974 Amendment.</h1> The circular addresses the interpretation of the term 'court' in section 75(1)(c)(ii) of a legal document, which should be read in harmony with section 79. The Companies (Amendment) Act, 1974, amended section 79 by replacing 'court' with 'Company Law Board.' The Department acknowledges the lack of a corresponding amendment in section 75(1)(c)(ii) and concludes that 'court' in this section should be understood as 'Company Law Board.' Consequently, decisions by the Company Law Board should be regarded as court orders under section 75(1)(c)(ii).
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