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2(23) Company Liquidator

“Company Liquidator”, in so far as it relates to the winding up of a company, means a person appointed by—

a.     the Tribunal in case of winding up by the Tribunal; or

b.    the company or creditors in case of voluntary winding up, as a Company Liquidator from a panel of professionals maintained by the Central Government under sub-section (2) of section 275;