Voluntary revision of financial statements or Board’s report.

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....y; or           (b) the report of the Board, do not comply with the provisions of section 129 or section 134 they may prepare revised financial statement or a revised report in respect of any of the three preceding financial years after obtaining approval of the Tribunal on an application made by the company in such form and manner as may be prescribe....

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.... Where copies of the previous financial statement or report have been sent out to members or delivered to the Registrar or laid before the company in general meeting, the revisions must be confined to-           (a) the correction in respect of which the previous financial statement or report do not comply with the provisions of section 129 or section....