Section 61 in The Companies (Second Amendment) Act, 2002
61. Amendment of section 446.- In section 446 of the principal Act,-(a) in sub- section (1), for the word" Court" at both the places where it occurs, the word" Tribunal" shall be substituted;
(b)in sub- section (2), for the words" The court which is winding up the company", the words" The Tribunal" shall be substituted;(c)sub- section (3) shall be omitted.
