Part III

WINDING UP BY TRIBUNAL (OTHER THAN SUMMARY WINDING UP)

DEBTS AND CLAIMS AGAINST COMPANY

101. Proof of debt.-

(1) In a winding up by the Tribunal, every creditor shall, subject as hereinafter provided, prove his debt, unless the Tribunal in any particular case directs that any creditors or class of creditors shall be admitted without proof.

(2) Formal proof of the debts mentioned in clause (d) of sub-section (1) of section 327 shall not be required, unless the Company Liquidator in any special case otherwise directs.