law: Companies Act, 2013 
  272.
  
    Petition
  
  for winding up.
  1.      Subject to the
  
  provisions of this section, a petition to the Tribunal for the winding up of a
  
  company shall be presented by—
  a.     
  
    the
  
  company;
  b.    
  
    any
  
  creditor or creditors, including any contingent or prospective creditor or creditors;
  c.     
  
    any
  
  contributory or contributories;
  d.    
  
    all
  
  or any of the persons specified in clauses (a ), (b ) and (c )
  
  together;
  e.     
  
    the
  
  Registrar;
  f.     
  
    any
  
  person authorised by the Central Government in that behalf; or
  g.    
  
    in
  
  a case falling under clause (c ) of sub-section (1 ) of section
  
  271, by the Central Government or a State Government.
  1.     
  2.      A secured creditor,
  
  the holder of any debentures, whether or not any trustee or trustees have been
  
  appointed in respect of such and other like debentures, and the trustee for the
  
  holders of debentures shall be deemed to be creditors within the meaning of
  
  clause (b ) of sub-section (1 ).
  3.      A contributory shall
  
  be entitled to present a petition for the winding up of a company,
  
  notwithstanding that he may be the holder of fully paid-up shares, or that the
  
  company may have no assets at all or may have no surplus assets left for
  
  distribution among the shareholders after the satisfaction of its liabilities,
  
  and shares in respect of which he is a contributory or some of them were either
  
  originally allotted to him or have been held by him, and registered in his
  
  name, for at least six months during the eighteen months immediately before the
  
  commencement of the winding up or have devolved on him through the death of a
  
  former holder.
  4.      The Registrar shall
  
  be entitled to present a petition for winding up under subsection (1 ) on
  
  any of the grounds specified in sub-section (1 ) of section 271, except
  
  on the grounds specified in clause (b ), clause (d ) or clause (g )
  
  of that sub-section:
  Provided
  
  that the Registrar shall not present a petition on the ground that the company
  
  is unable to pay its debts unless it appears to him either from the financial
  
  condition of the company as disclosed in its balance sheet or from the report
  
  of an inspector appointed under section 210 that the company is unable to pay
  
  its debts:
  Provided
  
  further that the Registrar shall obtain the previous sanction of the Central
  
  Government to the presentation of a petition:
  Provided
  
  also that the Central Government shall not accord its sanction unless the
  
  company has been given a reasonable opportunity of making representations.
  1.     
  2.     
  3.     
  4.     
  5.      A petition presented
  
  by the company for winding up before the Tribunal shall be admitted only if
  
  accompanied by a statement of affairs in such form and in such manner as may be
  
  prescribed.
  6.      Before a petition for
  
  winding up of a company presented by a contingent or prospective creditor is
  
  admitted, the leave of the Tribunal shall be obtained for the admission of the
  
  petition and such leave shall not be granted, unless in the opinion of the
  
  Tribunal there is a prima facie case for the winding up of the company
  
  and until such security for costs has been given as the Tribunal thinks
  
  reasonable.
  7.      A copy of the
  
  petition made under this section shall also be filed with the Registrar and the
  
  Registrar shall, without prejudice to any other provisions, submit his views to
  
  the Tribunal within sixty days of receipt of such petition.