Right to present winding up petition where company is being wound up voluntarily :
Section – 440. (1) Where a company is being wound up voluntarily, a petition for its winding up by the Tribunal may be presented by—
(a) any person authorised to do so under ; or
(b) the Official Liquidator.
(2) The Tribunal shall not make a winding up order on a petition presented to it under sub-section (1), unless it is satisfied that the voluntary winding up cannot be continued with due regard to the interests of the creditors or contributories or both.