(3)The Central Government may, by rules,-(a)prevent for such period (not exceeding five years from the dissolution of the company) as the Central Government thinks proper, the destruction of the books and papers of a company which has been wound-up and of its Liquidator; and(b)enable any creditor or contributory of the company to make representations to the Central Government in respect of the matters specified in clause (a) and to [appeal to the Tribunal] [ Substituted by Act 11 of 2003, Section 106, for " appeal to the Court" .] from any direction which may be given by the Central Government in the matter.