Section 115(e) in The Companies (Second Amendment) Act, 2002
(e)in sub- section (5),-(i) in clauses (a) and (b), for the word" Court", the word" Tribunal" shall be substituted;(ii)in clause (c), for the words" order of any Court", the words" order of any Court or Tribunal" shall be substituted;(iii)in clause (d), for the words" satisfaction of the Court", the words" satisfaction of the Tribunal" shall be substituted.