Companies Act, 2013
296.
Power
of Tribunal to make calls.
The
Tribunal may, at any time after the passing of a winding up order, and either
before or after it has ascertained the sufficiency of the assets of the
company,—
a. make calls on all or
any of the contributories for the time being on the list of the contributories,
to the extent of their liability, for payment of any money which the Tribunal
considers necessary to satisfy the debts and liabilities of the company, and the
costs, charges and expenses of winding up, and for the adjustment of the rights
of the contributories among themselves; and
b. make an order for
payment of any calls so made.