(5A)The [Tribunal] [Substituted by Act 65 of 1960, Section 167, for sub-Section (5) (w.e.f. 28.12.1960). ][by which the winding up order is made or the provisional Liquidator is appointed, may take cognizance of an offence under sub-section (5) upon receiving a complaint of facts constituting such an offence and trying the offence itself in accordance with the procedure laid down in the [[Code of Criminal Procedure 1898 (5 of 1898)] [Substituted by Act 65 of 1960, Section 167, for sub-Section (5) (w.e.f. 28.12.1960). ], [for the trial of summons cases by Magistrates.] [Substituted by Act 65 of 1960, Section 167, for sub-Section (5) (w.e.f. 28.12.1960). ]