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Application for winding up of company or an order under section 397 or 398.
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....from any such report as aforesaid that it is expedient so to do by reason of any such circumstances as are referred to in sub-clause (i) or (ii) of clause (b) of section 237, the Central Government may, unless [2][the company or body corporate] is already being wound up by the [3][Tribunal], cause to be presented to the [4][Tribunal] by any person authorised by the Central Government in this behal....
TaxTMI
TaxTMI