Companies Act, 1956
Sec 390 - Interpretation of sections 391 and 393.
In sections 391 and 393,
(a) the expression "company" means any company liable to be wound up under this Act ;
(b) the expression "arrangement" includes a reorganization of the share capital of the company by the consolidation of shares of different classes, or by the division of shares into shares of different classes or, by both those methods ; and
(c) unsecured creditors who may have filed suits or obtained decrees shall be deemed to be of the same class as other unsecured creditors.