The Indian Companies Act 1882, 6 of 1882, (Rep., Act 1 of 1956)

Section 190. Power of Court to adopt proceedings of voluntary winding-up

Repealed or not in force · As amended up to 2026-08

190. Power of Court to adopt proceedings of voluntary winding-up. Winding-up subject to the Supervision of the Court. 190. Where a Company is in course of being wound up voluntarily, and proceedings are taken for the purpose of having the same wound up by the Court, the Court may, if it thinks fit, notwithstanding that it makes an order directing the Company to be wound-up by the Court, provide in such order or in any other order for the adoption of all or any of the proceedings taken in the course of the voluntary winding-up. Winding-up subject to the Supervision of the Court. Power of Court, on application, to direct winding-up subject to supervision.

Source: India Code