Companies Act, 2017 — section 371

371. Application of sections 320 and 321 to voluntary winding up..—_The provisions of sections 320 and 321 shall, so far as may be, apply to every voluntary winding up as they apply to winding up by the Court except that references to

(a)“the Court” shall be omitted;

(b)the “official liquidator” or the “provisional manager” shall be construed as references to the liquidator; and

(c)the “relevant date” shall be construed as reference to the date of commencement of the winding up; and the report referred to in section 321 shall be submitted to the registrar instead of the Court.