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CS Professional · Drafting, Pleadings and Appearances · Applications, Petitions and Appeals under Companies Act, 2013

In drafting the memorandum of appeal against a pre-commencement winding-up order, which approach correctly reflects Section 303?

The memorandum should be addressed to the authority that was competent to hear such appeals before commencement, citing Section 303 as preserving that forum. The section gives no jurisdiction to NCLAT or the Registrar and leaves no choice of forum to the appellant.

  1. AAddress it to the NCLAT and cite Section 303 as conferring jurisdiction on it
  2. BAddress it to the authority competent to hear such appeals before commencement and refer to Section 303 as preserving that forumCorrect
  3. CAddress it to the Registrar of Companies as the first appellate authority
  4. DOmit any forum reference, since Section 303 leaves the forum to the appellant's choice

Explanation

Section 303 requires the appeal to be filed before the authority competent before commencement, so the memorandum should be addressed accordingly. It does not confer jurisdiction on NCLAT, name the Registrar, or give a choice of forum.

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