What are the Definitions in Section 2(23) to 2(28) of Indian Companies Act, 2013 Section 2(23), 2(24), 2(25), 2(26), 2(27), 2(28).

Definitions in Section 2(23) to 2(28) of Indian Companies Act 2013 has definitions of different terms in used in the Act. In this Act, unless the context otherwise requires,-

Section (23) Company Liquidator, in so far as it relates to the winding up of a company, means a person appointed by-

(a) the Tribunal in case of winding up by the Tribunal; or

(b) the company or creditors in case of voluntary winding up, as a Company Liquidator from a panel of professionals maintained by the Central Government under sub-section (2) of section 275;38 of 1949.

Section (24) company secretary or secretary means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 who is appointed by a company to perform the functions of a company secretary under this Act;

Section (25) company secretary in practice means a company secretary who is deemed to be in practice under sub-section (2) of section 2 of the Company Secretaries
Act, 1980;

Section (26) contributory means a person liable to contribute towards the assets of the company in the event of its being wound up.

Explanation.-For the purposes of this clause, it is hereby clarified that a person holding fully paid-up shares in a company shall be considered as a contributory but shall have no liabilities of a contributory under the Act whilst retaining rights of such a contributory;

Section (27) control shall include the right to appoint majority of the directors or to control the management or policy decisions exercisable by a person or persons acting individually or in concert, directly or indirectly, including by virtue of their shareholding or management rights or shareholders agreements or voting agreements or in any
other manner;

Section (28) cost accountant means a cost accountant as defined in clause (b) of subsection (1) of section 2 of the Cost and Works Accountants Act, 1959;