Section 424A(4) in The Companies (Second Amendment) Act, 2002
(4)A reference under sub- section (1) or sub- section (3) shall be made to the Tribunal within a period of one hundred and eighty days from the date on which the Board of directors of the company or the Central Government or the Reserve Bank of India or a State Government or a public financial institution or a State level institution or a scheduled bank, as the case may be, come to know, of the relevant facts giving rise to causes of such reference or within sixty days of final adoption of accounts, which ver is earlier.
