Section – 297, Companies Act, 2013
Adjustment of rights of contributories.
297. The Tribunal shall adjust the rights of the contributories among them- selves and distribute any surplus among the persons entitled thereto.
Section – 298, Companies Act, 2013
Power to order costs.
298. The Tribunal may, in the event of the assets of a company being insufficient to satisfy its liabilities, make an order for the payment out of the assets, of the costs, charges and expenses incurred in the winding up, in such order of priority inter se as the Tribunal thinks just and proper.