Section 271 of the companies Act 2013 provides the circumstances for compulsory winding up of the company: A company may, on a petition under section 272 be wound up by the tribunal - (a) If the company is unable to pay its debts (b) If the company has, by special resolution, resolved that the company be wound up by the tribunal. (c) If the company has acted against the interest of the sovereignty and integrity of India, the security of the state, friendly relations with foreign states, public order, decency or morality. (d) If the Tribunal has ordered the winding up of the company under Chapter XIX (of the companies Act 2013 dealing with revival and rehabilitation of sick companies). (e) If on application made by the registrar of any other person authorised by the central government by notification under this Act, the Tribunal is of the opinion that the affairs of the company have been conducted in a fraudulent manner or the company was formed...