Under Section 19(22

Section 19(22A), inserted by the 2016 Amendment, provides that any recovery certificate issued by the Presiding Officer under Section 19(22) shall be deemed to be a decree or order of the Court for purposes of: (i) initiation of winding up proceedings against a company registered under the Companies Act, 2013; (ii) winding up of a Limited Liability Partnership registered under the LLP Act, 2008; or (iii) insolvency proceedings against any individual or partnership firm under any law in force. This provision significantly strengthens the enforcement machinery - a DRT recovery certificate can directly trigger insolvency/winding-up proceedings without a fresh court suit.