The provisions of section 454 shall, so far as may be, apply to every voluntary winding up as they apply to the winding up by the 2[Tribunal] except that references to-1. Inserted by Companies (AMENDMENT) Act, 1965 w.e.f. 15-10-1965
(a) the 2[Tribunal] shall be omitted;
(b) the Official Liquidator or the provisional liquidator shall be construed as references to the liquidator; and
(c) the "relevant date" shall be construed as references to the date of commencement of the winding up.]
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