(2)The Tribunal, in making an order, under sub-section (1), may,—(a)in the case of an unlimited company, allow to the contributory, by way of setoff, any money due to him or to the estate which he represents, from the company, on any independent dealing or contract with the company, but not any money due to him as a member of the company in respect of any dividend or profit; and(b)in the case of a limited company, allow to any director or manager whose liability is unlimited, or to his estate, such set-off.
