Section 106 in The Companies (Second Amendment) Act, 2002
106. Amendment of section 550.- In section 550 of the principal Act,-(i) in sub- section (1), for clause (a), the following clause shall be substituted, namely:-" (a) in the case of winding up by the Tribunal, in such manner as the Tribunal directs;";
(ii)in sub- section (3), in clause (b), for the words" appeal to the Court", the words" appeal to the Tribunal" shall be substituted.
