Section 172. Affidavits, &c., may be sworn in British India, Great Britain or Ireland or abroad, before any competent Court or person

172. Affidavits, &c., may be sworn in British India, Great Britain or Ireland or abroad, before any competent Court or person. Voluntary winding-up of Company. 173. Circumstances under which Company may be wound up voluntarily. 174. Commencement of voluntary winding-up. 175. Effect of voluntary winding-up on status of Company. 176. Notice of resolution to wind up voluntarily. 177. Consequence of voluntary winding-up. 178. Effect of winding-up on share-capital of Company limited by guarantee. 179. Power of Company to delegate authority to appoint liquidators. 180. Arrangement when binding on creditors. 181. Power of creditor or contributory to appeal. 172. If any affidavit, affirmation or declaration, required to be sworn or made under the provisions or for the purposes of this Part of this Act, be lawfully sworn or made in British India, or in Great Britain or Ireland, or in any colony, island, plantation or place under the dominion of Her Majesty in foreign parts, before any Court, Judge or person lawfully authorized to take and receive affidavits, affirmations or declarations, or before any of Her Majesty's Consuls or Vice-Consuls in any foreign parts out of Her Majesty's dominions, all Courts, Judges, Justices, Commissioners and persons acting judicially in British India shall take judicial notice of the seal or stamp or signature (as the case may be) of any such Court, Judge, person, Consul or Vice Consul, attached, appended or subscribed to any such affidavit, affirmation or declaration, or to any other document to be used for the purposes of this Part of this Act. CIRCUMSTANCES UNDER WHICH COMPANY MAY BE WOUND UP VOLUNTARILY. Voluntary Winding-up of Company.