SECTION 130

CAN ANY ONE TELL ME THAT UNDER SECTION 130 APPLICATION BY CG, IT AUTHORITY ETC. IS GIVEN TO COMPANY OR GIVEN TO TRIBUNAL

PLEASE CLARIFY
Replies (3)
As per the section statutory bodies like RBI, SEBI etc can approch court or tribunal to open the accounts of any company.
thus application to be given to tribunal
A company shall not re-open its books of account and not recast its financial statements, unless an application in this regard is made by the above mention stake holders and an order is made by a court of competent jurisdiction or the Tribunal 

section 131 also provides for voluntary reinstatement.
OK THANKS
APPLICATION WILL BE GIVEN TO TRIBUNAL

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