In section 446 of the principal Act,--
(a) in sub-section (1), for the word "Court" at both the places where it occurs, the word "Tribunal" shall be substituted;
(b) in sub-section (2), for the words "The court which is winding up the company", the words "The Tribunal" shall be substituted;
(c) sub-section (3) shall be omitted.