Companies Act (Cap. 386), article 226

226. ( 1 ) W h e r e t h e c o u r t h a s m a d e a w i n d i n g u p o r d e r o r appointed a provisional administrator, there shall be made out and submitted to the official receive r a statement as to the affair s of the company in the prescribed form, or in such form as the official receiver accepts, verified by affidavit, and showing the particulars of its assets, debts and liabilities, the names, residences and occupations of its creditors, the securities held by them respectively, the dates when the securities were respectively g iven, and such further or other inform ation as may be prescribed or a s the official receiver may require. (2) The statement shall be submitted and verified by one or more of the persons who are at the relevant date the directors of the company and by such of the persons hereinafter in this sub-arti cle mentioned, as the official receiver may require to submit and v erify the statement, that is to say, persons - (a) who are or have been officers of the company at any time in the three years im mediately preceding the date of the winding up order; (b) who have taken part in the formation of the company at any time within twelve months before the relevant date; (c) who are in the employment of the company, or have been in the employment o f the company within the said twelve months, and ar e i n t h e o p i n i o n o f t h e official receiver capable of giving the information required; (d) who are or have been withi n the said twelve months officers of or in the employment of a company which is, or within the said twelve months was, an officer of the company to which the statement relates. (3) The statement shall be submitted within twenty-one days from the relevant date or within such extended period as the of ficial receiver or the court may for special reasons appoint. (4) Any person making or concurring in making the statement and affidavit required by this article shall be allowed, and sh all be paid by the official receiver or provisional administrator, as the case may be, out of the assets of the company such costs and expenses incurred in and about the preparation and making of th e statement and affidavit as the official receiver may consider reasonable subject to an appeal to the court. (5) The official receiver, if he thinks fit, may - (a) at any time release a person from an obligation imposed on him under sub- article (1) or (2); or (b) either when giving the peri od mentioned in sub-article (3) or subsequently, extend the period so mentioned, and where the official receiver has refused to exercise a power conferred by this sub-article, the court, if it thinks fit, may exercise it. (6) If any person, without reason able excuse, makes default in COMP ANIES [CAP. 386. 157 complying with the requirements of this article, he shall be li able to a penalty, and, for every day during which the default continue s, to a further penalty. (7) Any person stating himself in writing to be a creditor or contributory of the company shall be entitled personally or by his agent at all reasonable times, on payment of the prescribed fee , to inspect the statement submitted in pursuance of this article, a nd to a copy thereof or extract therefrom. (8) In this article the expression "relevant date" means, in a case where a provisional administrator is appointed, the date o f his appointment, and, in a case where no such appointment is made, the date of the winding up order. Report by official receiver.