WI

NDI
NG-
UP

MEANI
NGOFWI
NDI
NG-
UP

 I
tmeanst
hepr
ocessofbr
ingi
nganendt
otheoper
ati
onsoft
he
company
.

 I
tisapr
ocessbywhi
cht
hel
i
feofaccompanyi
sendedandi
tspr
oper
ty
i
sadmi
nist
eredf
ort
hebenef
it
sofi
tscr
edi
tor
sandmember
s.

 I
tinv
olv
esr
eal
i
zat
ionofasset
s,pay
mentofl
i
abi
l
iti
esanddi
str
ibut
ion
ofsur
plus,
ifany
,amongstt
hemember
soft
hecompany
.

 Wi
ndi
ng-
upanddi
ssol
uti
onar
etwodi
ff
erentt
erms

Wi
ndi
ng-
up Di
ssol
uti
on
Pr
ocess Ev
ent
/End-
resul
t
Pr
ecedesdi
ssol
uti
on Subsequentt
owi
ndi
ng-
up
On i
ts commencement
, t
he Ondi
ssol
uti
on,t
henameoft
he
cor
por
atest
atusandpower
sof company i
s st
ruck of
fthe
t
hecompanycont
inue r
egi
ster of company and i
t
ceasest
oexi
st

Pl
easenot
ethatt
hear
ti
fi
cial
ent
it
yli
kecompanycanonl
ybebr
oughtt
oan
endbyl
awonl
yandt
hatpr
ocessi
sknownaswi
ndi
ng-
up.Di
ssol
uti
onasa
t
erm meanst
hatt
hecompanyi
snol
ongeri
nexi
stencewher
easwi
ndi
ng
upsi
mpl
ymeanst
hatt
hepr
ocessofi
tsdi
ssol
uti
onhasst
art
edbutt
he
companyi
sst
il
li
nexi
stencet
houghnotoper
ati
onal
.

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
MODESOFWI
NDI
NG-
UP

AsperSect
ion2(
94A)oft
heCompani
esAct
,2013,“
windi
ngup”means
wi
ndi
ng up undert
his Actorl
i
qui
dat
ion undert
he I
nsol
vency and
Bankr
upt
cyCode,2016asappl
i
cabl
e.Thuswi
ndi
ngupcanbedonei
n
f
oll
owi
ngway
s:

1.Compul
sor
ywi
ndi
ng-
upbyTr
ibunal(
Sec271oft
heCompani
esAct
,
2013)

2.Wi
ndi
ng-
up(
orl
i
qui
dat
ion)undert
heI
nsol
vencyandBankr
upt
cyCode,
2016

(
a)I
ncaseofdef
aul
tbyt
hecompanyunderSec6

(
b)Vol
unt
arywi
ndi
ng-
upwhent
her
eisnodef
aul
tbyt
hecompanyunder
Sec59

1.Compul
sor
ywi
ndi
ng-
upbyTr
ibunal(
Sec271oft
heCompani
esAct
,
2013)

Ci
rcumst
ancescov
eredundert
hisar
e:

a)Companydeci
desi
nameet
ingbypassi
ngaspeci
alr
esol
uti
ont
hat
t
hecompanybewoundupbyt
heTr
ibunal

b)When t
he company has act
ed agai
nst t
he i
nter
est of t
he
sov
erei
gnt
yandi
ntegr
it
yofI
ndi
a,i
tsf
ri
endl
yrel
ati
onswi
thf
orei
gn
st
ate,
agai
nstpubl
i
cor
derandmor
ali
ty

c)Onanappl
i
cat
ionmadebyr
egi
str
aroranyot
heraut
hor
izedper
son
t
otheTr
ibunalandi
tisoft
heopi
niont
hatt
hecompanyhasbeen
f
ormedf
ororhasbeenconduct
edi
naf
raudul
entmannerort
he

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
 per
sonsi
nvol
vedi
nit
sfor
mat
ionandmanagementhav
ebeengui
l
ty
off
raud,
misf
easanceormi
sconduct

d)I
fthecompanymakesdef
aul
tsi
nfi
l
ing wi
th ROC i
tsf
inanci
al
st
atement
s or annual r
etur
ns f
or i
mmedi
atel
y pr
ecedi
ng 5
consecut
ivef
inanci
aly
ear
s

e)Onj
ustandequi
tabl
egr
ounds:

i
. Wher
ethe sub-
str
atum (
mai
n obj
ectorpur
pose)oft
he
companyi
slost
-(Re)Ger
manDat
eCof
feeCo.(
1882)wher
e
t
hecompanycoul
dnotpr
ocur
etheGer
manpat
entf
orwhi
ch
i
twasf
ormedandi
twashel
dtowi
ndupt
hecompanyona
pet
it
ionf
il
edbyt
woshar
ehol
der
s.

i
i
. Oppr
essi
onofmi
nor
it
y-ashappenedi
nthecaseofLochv
.
JohnBl
ackwoodLt
d(1924)wher
ethedi
rect
orshol
dingt
he
maj
ori
tyofshar
escoer
cedt
hemi
nor
it
yshar
ehol
der
sint
o
sel
l
ingt
hei
rshar
est
othem atanunderv
alue.

i
i
i. Deadl
ock i
n management
-wher
e boar
d ofdi
rect
orsi
s
di
vi
dedi
ntot
wodi
ssent
inggr
oupssucht
hati
tbecomes
i
mpossi
blet
otakeanydeci
sioni
nthecompany
.Int
hecase
of Radhar
amanan v
.Chander
shekhar Raj
a(2008)
,the
compat
ibi
l
ityi
ssuesbet
weenpar
ti
eswer
esosev
eret
hati
t
madei
mpossi
blef
ort
hem t
opul
lont
oget
herandhence
concl
udedadeadl
ocksi
tuat
ion.

i
v. I
ll
egal
i
ty of obj
ect
s or f
raud- wher
ethe company i
s
i
ncor
por
atedwi
thani
l
legalobj
ectori
tsobj
ecthasbecome
i
l
legal
becauseofachangei
nlaw.

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
Whocanf
il
epet
it
iont
otheTr
ibunalf
orwi
ndi
ngupoft
hecompany
?

AsperSec272oft
heCompani
esAct
,2013,
thef
oll
owi
ngper
sonscanf
il
e
pet
it
ionf
orwi
ndi
ngupoft
hecompany

a)Thecompany
-pet
it
iont
obeaccompani
edbyast
atementofaf
fai
rs
i
nsuchf
orm andi
nsuchmannerasmaybepr
escr
ibed.

b)Any cont
ri
but
ory or cont
ri
but
ors-per
son l
i
abl
eto cont
ri
but
e
t
owar
dst
heasset
sofacompanyi
ntheev
entofwi
ndi
ng-
up.The
hol
der of f
ull
y-
pai
d up shar
e shal
lal
so be consi
der
ed as
cont
ri
but
oryf
ort
hispur
posebecausehehast
her
ightt
oshar
ein
t
hesur
plus(
whet
hert
hecompanyhasanysur
plusornot
)oft
he
company
.Howev
er,i
tisi
mpor
tantt
hatshar
esmusthav
ebeen
al
l
ott
edt
ohi
m orhav
ebeenhel
dbyhi
m andr
egi
ster
edi
nhi
sname
f
oratl
east6mont
hsdur
ingt
he18mont
hspr
ecedi
ngt
hewi
ndi
ng
uporhav
edev
olv
eduponhi
mthr
ought
hedeat
hoff
ormerhol
der
.

c)Al
loranyoft
heper
sonsspeci
fi
edi
ncl
ause(
a)and(
b)

d)The Regi
str
ar- onl
y wi
tht
he pr
ior appr
ovalof t
he Cent
ral
Gov
ernment

e)Anyper
sonaut
hor
izedbyt
heCent
ral
Gov
ernmenti
nthatbehal
f

f
)Inacasef
all
i
ngunderSec271(
b)byt
heCent
ralGov
ernmentora
St
ateGov
ernment

Acopyoft
hepet
it
ionmadeshal
lal
sobef
il
edwi
tht
heRegi
str
ar,
whoshal
l
wi
thoutpr
ejudi
cet
oanyot
herpr
ovi
sions,
submi
thi
svi
ewst
otheTr
ibunal
wi
thi
n60day
sofr
ecei
ptofsuchpet
it
ion.

Power
sofTr
ibunalonr
ecei
ptofpet
it
ionf
orwi
ndi
ngup(
Sec273)

 TheTr
ibunal
maypassanyoft
hef
oll
owi
ngor
der
s:

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
 a)Di
smi
ssi
t,wi
thorwi
thoutcost
s

b)Makeanyi
nter
im or
derasi
tthi
nksf
it

c)Appoi
ntapr
ovi
sionall
i
qui
dat
oroft
hecompanyt
il
lthemaki
ngofa
wi
ndi
ngupor
der
-af
tergi
vi
nganot
icet
othecompanyandaf
for
da
r
easonabl
eoppor
tuni
tyt
omakei
tsr
epr
esent
ati
on

d)Makeanor
derf
ort
hewi
ndi
ngupoft
hecompanywi
thorwi
thout
cost
s

e)Anyot
heror
derasi
tthi
nksf
it
.

 Or
dert
o bepassed byTr
ibunalwi
thi
n 90 day
sfr
om t
he dat
e of
pr
esent
ati
onofpet
it
ion

 Wher
epet
it
ionhasbeenpr
esent
edon‘
j
ustandequi
tabl
e’gr
ound,t
he
Tr
ibunalmayr
efuset
omakewi
ndi
ng-
upor
deri
fitf
eel
sther
eissome
ot
herr
emedyav
ail
abl
eandt
her
equestf
orwi
ndi
ng-
upi
sunr
easonabl
e.

2.Wi
ndi
ng-
up(
orl
iqui
dat
ion)undert
heI
nsol
vencyandBankr
upt
cyCode,
2016

(
A)I
ncaseofdef
aul
tbyt
hecompanyunderSec6

AsperSec6oft
henew bankr
upt
cyl
aw i
.e.I
nsol
vencyandBankr
upt
cy
Code,2016i
facompanycommi
tsdef
aul
tinpay
ingi
tsf
inanci
aldebt
sor
oper
ati
onaldebt
sofRs.1 l
akh ormor
e*,t
hen f
inanci
alcr
edi
tor
sor
oper
ati
onalcr
edi
tor
s ort
he companyi
tsel
fmayappl
yto NCLT (
i.
e.
Adj
udi
cat
ingAut
hor
it
y(AA)f
ort
hei
nsol
vencyr
esol
uti
onpr
ocess.

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
 *Ast heout breakofthecoronav i
ruspandemi candt he
l
ockdowns acr oss ci
ti
es createlarge-
scale economic
disr
upt i
on,Sithar
amanannouncedt hatthet hr
esholdof
l
oandef aul
tthatcoul
dtri
ggerinsol
vencyproceedingshas
beenr ai
sedt oRs1cr or
efrom theexisti
ngRs1l akhnow
(Source:Economi cTi
mesdatedMar ch24,2020).

Appl
icat
ionf
orCor
por
ateI
nsol
vencyResol
uti
onPr
ocessmaybef
il
edby
:

(
i)Fi
nanci
alCr
edi
tor
s-anyper
sont
owhom af
inanci
aldebti
sowedand
i
ncl
udesa per
son t
o whom such debthas been l
egal
l
yassi
gned or
t
ransf
err
edt
o,f
orexampl
ebanks,
financi
ali
nst
it
uti
ons,
homebuy
erset
c.

(
ii
)Oper
ati
onalCr
edi
tor
s-anyper
sont
owhom oper
ati
onaldebti
sowed
i
ncl
udesa per
son t
o whom such debthas been l
egal
l
yassi
gned or
t
ransf
err
edt
o,f
orexampl
esuppl
i
ers,
wor
kmenet
c.

(
ii
i)Cor
por
ateAppl
i
cant
s-meansandi
ncl
udes

 Cor
por
atedebt
or(
companyi
tsel
f)

 Memberofcor
por
atedebt
orwhohast
heaut
hor
it
yint
hisr
egar
d

 Ani
ndi
vi
duali
nchar
geofmanagi
ngt
heoper
ati
onsandr
esour
ces
ofcor
por
atedebt
or

 Aper
sonhav
ingt
hecont
rolandsuper
visi
onoff
inanci
alaf
fai
rsof
cor
por
atedebt
or.

Accept
anceorr
eject
ionofappl
i
cat
ionbyNCLTwi
thi
n14day
s

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
St
epsi
nthepr
ocessofl
i
qui
dat
ionasperI
nsol
vencyandBankr
upt
cy
Code,
2016

i
. Companycommi
ts def
aul
tin pay
ing debtofRs.1 l
akh*(
see
expl
anat
ionabov
e)ormor
e

i
i
. Fi
nanci
aloroper
ati
onalcr
edi
tororcor
por
atedebt
or(
thecompany
i
tsel
f)t
ofi
l
eanappl
i
cat
ionf
ori
nit
iat
ingt
hei
nsol
vencyr
esol
uti
on
pr
ocesswi
thAdj
udi
cat
ingAut
hor
it
y(AA)i
.
e.NCLT

i
i
i. NCLTt
oacceptorr
ejectt
heappl
i
cat
ionwi
thi
n14day
s

i
v. I
fappl
i
cat
ion i
s accept
ed t
hen wi
thi
n 180 day
s orext
ended
maxi
mum by 90 day
s(maxi
mum of330 day
sin any case)
,
f
oll
owi
ngneedst
obedone:

a)I
nter
im Resol
uti
onPr
ofessi
onal
(IRP)t
oappoi
nted

b)For
mat
ionofCommi
tt
eeofCr
edi
tor
s(CoC)

c)Appoi
ntmentofRP t
o be conf
ir
med wi
thi
n 7 day
s of
f
ormat
ionofCoC

d)Resol
uti
onPr
ofessi
onalt
opr
epar
ememor
andum cont
aini
ng
r
elev
anti
nfor
mat
ionf
orf
ormul
ati
ngr
esol
uti
onpl
an

e)Resol
uti
onpl
ant
obeappr
ovedby66% ofcr
edi
tor
satt
he
meet
ingofCoC

f
) Resol
uti
onpl
ant
obesubmi
tt
edt
oAA(
i.
e.NCLT)

 I
fresol
uti
onpl
ani
sappr
ovedbyAA-Companyshal
lbe
r
est
ruct
uredandr
evi
ved

 Ot
her
wise,NCLTshal
lpassor
derf
orl
i
qui
dat
ionoft
he
companyi
nfol
l
owi
ngci
rcumst
ances:

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
 1)Rej
ect
ion ofr
esol
uti
on pl
an byNCLT on t
echni
cal
gr
ounds

2)I
fCoCdoesnotappr
ovet
her
esol
uti
onpl
an

3)I
fanadv
ersel
yaf
fect
edper
sonmakesanappl
i
cat
ion
t
oNCLTf
orl
i
qui
dat
ionofcompany

4)Onf
ail
ureofCoC t
oappr
ovet
her
esol
uti
onpl
ani
n
t
imeboundmanner

(
B)Vol
unt
arywi
ndi
ng-
upwhent
her
eisnodef
aul
tbyt
hecompanyunder
Sec59oft
heI
BC

Regul
ati
ons2017i
ssuedbyI
nsol
vencyandBankr
upt
cyBoar
dofI
ndi
a
(
IBBI
)w.
e.f
.Apr
il01,
2017t
obef
oll
owedwhi
char
easunder
:

Commencementofl
iqui
dat
ion

a)Decl
arat
ionofi
nsol
vencybymaj
ori
tyofdi
rect
orsandmaj
ori
tyof
member
sver
if
iedbyanaf
fi
dav
itst
ati
ngt
hat
:

i
. f
ull
enqui
ryi
ntot
heaf
fai
rssuggest
sthatei
thert
hecompany
hasnodebtori
twi
l
lbeabl
etopayi
nful
lfr
om t
hepr
oceeds
ofasset
ssol
dinl
i
qui
dat
ion

i
i
. t
hel
i
qui
dat
ioni
snott
odef
raudcr
edi
tor
s

b)t
hedecl
arat
iont
obeaccompani
edby

i
. audi
ted f
inanci
al st
atement
s and r
ecor
d of busi
ness
oper
ati
ons f
orpr
evi
ous 2 y
ear
s orf
ort
he per
iod si
nce
i
ncor
por
ati
on,
whi
chev
eri
slat
er

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
 i
i
. r
epor
tbyr
egi
ster
edv
aluerr
egar
dingv
aluat
ionoft
heasset
s

c)wi
thi
n4weeksofdecl
arat
ionofsol
vency
,cont
ri
but
ori
es’
resol
uti
on
t
obepassedasunder
:

i
. aspeci
alr
esol
uti
ont
obepassedi
ngener
almeet
ingf
or
v
olunt
ary l
i
qui
dat
ion and appoi
nti
ng t
he i
nsol
vency
pr
ofessi
onal
,or

i
i
. an or
dinar
yresol
uti
on t
o be passed i
n gener
almeet
ing
r
equi
ri
ngt
hecompanyt
obel
i
qui
dat
edv
olunt
ari
l
yonexpi
ry
oft
heper
iodoroccur
renceofanev
entment
ionedi
nit
s
const
it
uti
onaldocument
s and appoi
nti
ng t
he i
nsol
vency
pr
ofessi
onal
,and

i
i
i. appr
ovalofcr
edi
tor
srepr
esent
ingt
wo-
thi
rdsi
nval
ueoft
he
debtoft
hecompanymustbeobt
ainedf
ort
her
esol
uti
on
passedwi
thi
n7day
sofsuchr
esol
uti
on

d)Companyt
onot
if
ytheRegi
str
arandI
BBIwi
thi
n7day
sofr
esol
uti
on
orsubsequent cr
edi
tor
s’appr
oval
,ast
hecasemaybe.

e)Li
qui
dat
ionshal
lbedeemedt
ohav
ecommencedf
rom t
hedat
eof
passi
ngofr
esol
uti
onsubj
ectt
otheappr
oval
ofcr
edi
tor

Ef
fectofl
i
qui
dat
ion

 Fr
om t
he dat
e ofcommencementofl
i
qui
dat
ion,t
he cor
por
ate
per
son shal
lcease t
o car
ryon i
ts busi
ness exceptas f
aras
r
equi
redf
ort
hebenef
ici
alwi
ndi
ng-
upofbusi
ness.

 Thecor
por
ateper
sonshal
lcont
inuet
oex
istunt
ili
tisdi
ssol
ved

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
Appoi
ntmentandRemuner
ati
onofLi
qui
dat
or

Ani
nsol
vencypr
ofessi
onalshal
lbeel
i
gibl
etobeappoi
ntedasal
i
qui
dat
or
i
fhe,
isi
ndependentf
rom t
heCompany
.

Ther
emuner
ati
onpay
abl
etohi
m shal
lbeaspert
het
ermsment
ionedi
n
t
her
esol
uti
onappoi
nti
nghi
m

Power
sandFunct
ionsoft
heLi
qui
dat
or

1.Repor
ti
ng

Thel
i
qui
dat
orshal
lpr
epar
eandsubmi
t:

 Pr
eli
minar
y Repor
t-t
o be submi
tt
ed wi
thi
n 45 day
sfr
om t
he
commencementoft
hel
i
qui
dat
ionpr
ocesst
ocompany

 Annual
Stat
usRepor
t

 Mi
nut
esofconsul
tat
ionswi
tht
hest
akehol
der
s

 Fi
nal
Repor
tint
hemannerspeci
fi
edundert
her
egul
ati
on

2. 
Publ
icAnnouncementbyLi
qui
dat
or

 Thel
i
qui
dat
orshal
lmakeaPubl
i
cAnnouncement(
PA)i
nFor
mA
wi
thi
n5day
sfr
om hi
sappoi
ntment

 Theannouncementt
obepubl
i
shedi
n:

 OneEngl
i
shNewspaperandoneRegi
onal
Languagenewspaper

 Di
spl
ayedont
hewebsi
te,
oft
heCompany
;and

 Ont
hewebsi
teasdesi
gnat
edbyI
BBIf
ort
hispur
pose.

 Thepubl
i
cannouncementshal
l
:

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
  Cal
lupon t
he st
akehol
der
sto submi
tthei
rcl
aims as on
l
i
qui
dat
ioncommencementdat
e

 Pr
ovi
det
hel
astdat
eforsubmi
ssi
onofcl
aim bei
ngnotl
ater
t
han30f
rom t
hel
i
qui
dat
ioncommencementdat
e

3.Ver
if
icat
ionofcl
aimsandl
istofst
akehol
der
s

 Aper
sonwhocl
aimst
obeast
akehol
dercl
aimi
ngf
ordebtordues
t
ohi
mincl
udi
ngi
nter
est(
ifany
)shal
lsubmi
thi
scl
aim wi
tht
he
l
i
qui
dat
or.Thecl
aim canbemadeby
:

 Oper
ati
onal
credi
tor
s

 Fi
nanci
alcr
edi
tor
s

 Wor
kmenandempl
oyees

 Ot
her
sst
akehol
der
s

 Pr
ovi
ngsecur
it
yint
erestbysecur
edcr
edi
tor
s

 Thel
i
qui
dat
orshal
lver
if
ythecl
aimssubmi
tt
edwi
thi
n30day
sand
mayei
theradmi
torr
ejectt
hecl
aim.

 Thel
i
qui
dat
orshal
lpr
epar
eli
stofst
akehol
der
swi
thi
n45day
sfr
om
t
hel
astdat
eforr
ecei
ptofcl
aims

4.Real
isat
ionofAsset
sandDi
str
ibut
ionofPr
oceeds

 The l
i
qui
dat
ormay v
alue and sel
lthe asset
sint
he manner
appr
ovedbyt
hecor
por
ateper
son

 Thel
i
qui
dat
orshal
lendeav
ort
orecov
erandr
eal
i
zeal
lasset
sof
andduest
othecor
por
ateper
soni
nat
imeboundmanner

 Thel
i
qui
dat
ort
oreal
i
zeunpai
dcapi
tal
cont
ri
but
ion

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege
  Al
lmoneyt
obepai
dint
oBankAccountt
obeopenedi
nthename
oft
hecompanyf
oll
owedbyt
hewor
ds‘
i
nvol
unt
aryl
i
qui
dat
ion’i
na
schedul
edbankbyLi
qui
dat
or.

 Thel
i
qui
dat
orshal
ldi
str
ibut
ethepr
oceedswi
thi
n6mont
hsf
rom
t
her
ecei
ptofamountt
othest
akehol
der
s. 
Thel
i
qui
dat
ioncost
s
shal
lbededuct
edbef
oresuchdi
str
ibut
ioni
smade.

5.Submi
ssi
onoff
inalr
epor
t

 Thel
i
qui
dat
orshal
lendeav
ourt
ocompl
etet
hel
i
qui
dat
ionpr
ocess
wi
thi
n12mont
hsf
rom t
hel
i
qui
dat
ioncommencementdat
e.

 I
fthel
i
qui
dat
ionpr
ocesscont
inuesf
ormor
ethan12mont
hs,t
he
l
i
qui
dat
orshal
lpr
esentanannualst
atusr
epor
toft
hepr
ogr
ess
made.

 On compl
eti
on oft
he l
i
qui
dat
ion pr
ocess,t
he l
i
qui
dat
orshal
l
pr
epar
ethef
inal
repor
tandsubmi
tthesamewi
thcor
por
ateper
son,
ROC,
theI
BBIandt
oNCLTal
ongwi
thappl
i
cat
ionf
ordi
ssol
uti
on.

 Thel
i
qui
dat
ort
osubmi
tNCLTor
derofdi
ssol
uti
onwi
thROCwi
thi
n
14day
sofr
ecei
ptofor
der
.

Mi
nnyNar
ang B.
Com.(
Hons.
)Sem.I
I Sr
iAur
obi
ndoCol
l
ege