Companies Act, 1956
Sec 511A - Application of section 454 to voluntary winding up.
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 Court except that references to-
(a) the Court 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.