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[Cites 0, Cited by 3] [Entire Act]

Union of India - Section

Section 323 in The Companies Act, 2013

323. Costs of voluntary winding up.—

All costs, charges and expenses properly incurred in the winding up, including the fee of the Company Liquidator, shall, subject to the rights of secured creditors, if any, be payable out of the assets of the company in priority to all other claims.