(a)in relation to the making of an order against any person by virtue of clause (a) thereof, [includes the Court or the Tribunal by which he is convicted, as well as any Court or Tribunal having jurisdiction to wind up] [ Substituted by Act 11 of 2003, Section 26, for " includes the Court by which he is convicted, as well as any Court having jurisdiction to wind up" .] the company as respects which the offence was committed; and