Re-opening of accounts on court’s or Tribunal’s orders.

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..... (1) A company shall not re-open its books of account and not recast its financial statements, unless an order in this regard is made by a court of competent jurisdiction or the Tribunal to the effect .....

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..... tions, if any, made by that Government or the authorities before passing any order under this section. (2) Without prejudice to the provisions contained in this Act the accounts so revised or re-cast .....

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