Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 8] [Section 537] [Entire Act] Union of India - Subsection Section 537(2) in The Companies Act, 1956 (2)Nothing in this section applies to any proceedings for the recovery of any tax or impost or any dues payable to the Government.]Offences antecedent to or in course of winding up