Section 344 of Companies Act, 2013

344. Statement that company is in liquidation (1) Where a company is being wound up, whether by the Tribunal or voluntarily, every invoice, order for goods or business letter issued by or on behalf of the company or a Company Liquidator of the company, or a receiver or manager of the property of the company,

Section 343 of Companies Act, 2013

343. Company Liquidator to exercise certain powers subject to sanction (1) The Company Liquidator may— (a) with the sanction of the Tribunal, when the company is being wound up by the Tribunal; and (b) with the sanction of a special resolution of the company and prior approval of the Tribunal, in the case of a

Section 342 of Companies Act, 2013

342. Prosecution of delinquent officers and members of company (1) If it appears to the Tribunal in the course of a winding up by the Tribunal, that any person, who is or has been an officer, or any member, of the company has been guilty of any offence in relation to the company, the Tribunal

Section 341 of Companies Act, 2013

341. Liability under sections 339 and 340 to extend to partners or directors in firms or companies Where a declaration under section 339 or an order under section 340 is made in respect of a firm or body corporate, the Tribunal shall also have power to make a declaration under section 339, or pass an