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Section 1

[(4) An appeal against a liquidation order passed under section 33, or sub-section (4) of section 54L, or sub -section (4) of section 54N, may be filed on grounds of material irregularity or fraud committed in relation to such a liquidation order.

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1 [(4) An appeal against a liquidation order passed under section 33, or sub-section (4) of section 54L, or sub -section (4) of section 54N, may be filed on grounds of material irregularity or fraud committed in relation to such a liquidation order. (5) An appeal against an order for initiation of corporate insolvency resolution process passed under sub -section (2) of section 54-O, may be filed on grounds of material irregularity or fraud committed in relation to such an order.]