law: Companies Act, 2013 
  296.
  
    Power
  
  of Tribunal to make calls.
  The
  
  Tribunal may, at any time after the passing of a winding up order, and either
  
  before or after it has ascertained the sufficiency of the assets of the
  
  company,—
  a.      make calls on all or
  
  any of the contributories for the time being on the list of the contributories,
  
  to the extent of their liability, for payment of any money which the Tribunal
  
  considers necessary to satisfy the debts and liabilities of the company, and the
  
  costs, charges and expenses of winding up, and for the adjustment of the rights
  
  of the contributories among themselves; and
  b.     make an order for
  
  payment of any calls so made.