Statements by Liquidator to the Registrar.

170, The winding up of a company shall, for the purposes of section 269
of the Ordinance, be deemed to be concluded :—

(a) in the case of a company wound up by order of the Court, at
the date on which the order dissolving the company has been reported
by the Liquidator to the Registrar, or at the date of the order of the
Otheial Receiver releasing the Liquidator pursuant to section 188
of the Ordinance;

(4) in the case of a company wound up voluntarily, or under the
supervision of the Court, at the date of the dissolution of the company,
unle.. at such date any funds or assets of the company remain
unclaimed or undistributed in the hands or under the control of the
Liquidator, or any person who has acted as Liquidator, in which case
the winding up shall not be deemed to be concluded until such funds
or assets have either been distributed or paid into Court.

171. Ina voluntary winding up or a winding up under the supervision
of the Court the statements with respect to the proceedings in and
position of a liquidation of a company, the winding up of which is not
concluded within a year after its commencement, shall be sent to the
Registrar twice in every year as follows:—

(1) the first statement commencing at the date when a Liquidator
Was tirst appointed and brought down to the end of twelve months
from the commencement of the winding up, shall be sent within
thirty days from the expiration of such twelve months, or within
such extended period as the Official Receiver may sanction, and the
subsequent statements shall be sent at intervals of half a year, each
statement being brought down to the end of the half year for which
it is sent. In cases in which the assets of the company have been
fully realised and distributed before the expiration of a half-yearly
interval a final statement shall be sent forthwith;

(2) subject to the next succeeding rule, form 84, and where
applicable forms 86, 87 and 88, with such variations as circumstances
may require, shall be used, and the directions specified in the form
(unless the Official Receiver otherwise direct) be observed in reference
to every statement;

(3) every statement shall be sent in duplicate, and shall be verified
by an affidavit in the form 85 with such variations as circumstances
Thay require.

172. Where in a voluntary winding up or a winding up under the
supervision of the Court a Liquidator has not during any period for which
a statement has to be sent, received or paid any money on account of the
company, he shall at the period when he is required to transmit his
statement, send to the Registrar the prescribed statement in the form 84,
in duplicate, containing the particulars therein required with respect to
the proceedings in and position of the liquidation, and with such state-
ment shall also send an affidavit of no receipts or payments in the form 85.

Compantes, [Ch. 31. No. 1.

613

Conclusion
of winding
up.

Times for
sending
Liquidator’s
statements,
and regu-
lations
applicable
thereto,

Forms 84, So,
87 and 8&8.

Form 85,

Affidavit of
no receipts
or payments.

Forms 84
and 85,