(2)The [Tribunal] [ Substituted by Act 11 of 2003, Section 73, for " Court" .], in making such an order, may-(a)in the case of an unlimited company, allow to the contributory, by way of set-off, any money due to him or to the estate which he represents, from the company, on any independent dealing or contract with the company, but not any money due to him as a member of the company in respect of any dividend or profit; and(b)in the case of a limited company, make to any Director, [* * *] [ The words " managing agent, secretaries and treasurers" omitted by Act 53 of 2000, Section 190 (w.e.f. 13.12.2000).] or manager whose liability is unlimited, or to his estate, the like allowance.