Section 130(3) in The Companies (Second Amendment) Act, 2002
(3)All rules made by the Supreme Court on the matters referred to in this section as it stood immediately before the commencement of the Companies (Second Amendment) Act, 2002 , and in force at such commencement, shall continue to be in force, in so far s they are not inconsistent with the provisions of this Act, till such time the rules are made by the Central Government and any reference to the High Court in relation to winding up of a company in such rules shall be construed as a reference to the Tri unal.".