(1) The Supreme Court, in making an order for the winding - up of a company, may direct that all proceedings for and in relation to the winding - up shall be had and taken before the Master or Registrar.
(2) Where the Court gives a direction under the last preceding subsection in relation to the winding - up of a company:
(a) the Master or Registrar, as the case requires, has, in relation to the winding - up, all the powers of the Court;
(b) the Master or Registrar, as the case may be, may refer to the Court any matter in relation to the winding - up that he thinks proper to be determined by the Court; and
(c) an appeal lies to the Court from any order, decree or direction of the Master or Registrar, as the case may be, made or given in relation to the winding - up.
(3) In this section, ' the Registrar ' does not include a Deputy Registrar.