Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rules

Part III- 102. Mode of proof and verification thereof

Part III

WINDING UP BY TRIBUNAL (OTHER THAN SUMMARY WINDING UP)

DEBTS AND CLAIMS AGAINST COMPANY

102. Mode of proof and verification thereof.-

A debt may be proved bydelivering or sending to the Company Liquidator by such mode as set outin section 20, an affidavit verifying the debt made by the creditor or bysome person authorised by him and if the affidavit is made by a personauthorised by the creditor, it shall state the authority and means ofknowledge of the deponent and a creditor need not attend upon theexamination unless required so to do by the Company Liquidator.

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