Disposal of books and papers of company.

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..... (a) in the case of winding up by the Tribunal, in such manner as the Tribunal directs; and (b) in the case of voluntary winding up, in such manner as the company by special resolution with the prior approval of the creditors direct. (2) After the expiry of five years from the dissolution of the company, no responsibility shall devolve on the company, the Compa .....

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