402 Notiheation that a com. pany is in hawihation Books ot company to be evidence. Ch. 31. No. 1.| Compantes, (3) Nothing in this section shall be taken to prejudice the operation of any enactment imposing penalties on a hquidator in respect of any such default as aforesaid. 265. (1) Where a company is being wound up, whether by or under the supervision of the Court or voluntarily, veTY Invoice, order for goods or business letter issued by oron behalbof the company or a liquidator of the company, or receiver or manager of the property of the company, being a document on or in which the name of the company appears, shall contain a statement that the company is being wound up. (2) Hf default is made in complying with this section, the company and every director, manager, secretary or other officer of the company and every liquidator of the company and every receiver or manager, who knowingly and wilfully authorises or permits the default, shall be liable toa fine of hundred dollars. 266. (1) In the case of | winding up by the Court of company, or of a creditors voluntary winding up of such a company (a) every assurance relating solely to) freehold) or leasehold property or to any morigage, charge or other encumbrance on, or any estate, right) or interest in, any real or personal property, which forms part of the assets of the company and which, after the execution of the assurance, either at law or in equity, 1s or remains part of the assets of the eampany: and (0) every power of attorney, proxy paper, writ, order, certificate, affidavit, bond or other instrument or writing relating solely to the property of any company which is being so wound up, or to any pro- ceeding under any such winding up, shall be exempt from duties chargeable under the enact - ments relating to stamp dutie, (2) In subsection (1) of this section the expression assuranceā€ include deed, conveyance, assignment and surrender. 267. Where company is being wound up, all books and papers of the company and of the liquidators: shall,