Part III
WINDING UP BY TRIBUNAL (OTHER THAN SUMMARY WINDING UP) DEBTS AND CLAIMS AGAINST COMPANY 113. Affidavit.-
For the purpose of his duties, in relation to the admission of proof of debts, where applicable, the Company Liquidator may take affidavits and the Company Liquidator may at his discretion dispense with this requirement and he may also permit the taking of an affidavit or undertaking in lieu of an oath.