Arrange the following as per sections of the Companies Act, 2013, in descending order:
A. Execution of Bills of Exchange, etc.
B. Punishment in case of repeated default
C. Annual reports on Government Companies
D. Petition for winding up
E. Functions of Company Secretary

Correct option is C

The descending order of sections is:
Section 184 (Annual reports on Government Companies).
Section 208 (Execution of Bills of Exchange).
Section 203 (Functions of Company Secretary).
Section 271 (Petition for winding up).
Section 451 (Punishment for repeated default).