439A. Statement of affairs to be filed on winding up of a company.

(1) Every company shall file with the Tribunal a statement of its affairs along with the petition for winding up.

(2) Where a company oppose a petition for its winding up, it shall file with the Tribunal a statement of its affairs.

(3) The statement of affairs referred to in sub-section (1) or sub-section (2) shall be accompanied by—

(a) the last known address of all directors and company secretary of such company;

(b) the details of location of assets of the company and their value;

(c) the details of all debtors and creditors with their complete addresses;

(d) the details of workmen and other employees and any amount outstanding to them;

(e) such other details as the Tribunal may direct.