(2B)[If, after the commencement of the Companies (Amendment) Act, 1974 (41 of 1974)] [Inserted by Act 41 of 1974, Section 29 (w.e.f. 1.2.1975). ] [any office or place of profit is held, without the prior consent of the company by a special resolution and the approval of the Central Government, the partner, relative, firm or private company appointed to such office or place of profit shall be liable to refund to the company any remuneration received or the monetary equivalent of any perquisite or advantage enjoyed by him on and from the date on which the office was so held by him.