SECTION 291. PROVISION FOR PROFESSIONAL
ASSISTANCE TO COMPANY LIQUIDATOR
[Effective from 15th December, 2016]
(1) The Company Liquidator may, with the sanction of the Tribunal, appoint one or more chartered accountants or company secretaries or cost accountants or legal practitioners or such other professionals on such terms and conditions, as may be necessary, to assist him in the performance of his duties and functions under this Act.
(2) Any person appointed under this section shall disclose forthwith to the Tribunal in the prescribed form any conflict of interest or lack of independence in respect of his appointment.
Applicable Rules
Companies (Winding Up) Rules, 2020
[Effective from 1st April, 2020]
Rule 78. Declaration by professional.—The professional, referred to in section 291, appointed by the Company Liquidator with the sanction of the Tribunal shall file a declaration in Form WIN 38 disclosing any conflict of interest or lack of independence in respect of his appointment with the Tribunal forthwith.
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