S.I. No. 28/1966 - The Rules of the Superior Courts (No. 1), 1966.

S.I. No. 28 of 1966.

THE RULES OF THE SUPERIOR COURTS (No. 1), 1966.

We, the Superior Courts Rules Committee, constituted pursuant to the provisions of the Courts of Justice Act, 1936 , section 67, and reconstituted pursuant to the provisions of the Courts of Justice Act, 1953 , section 15, by virtue of the powers conferred upon us by the Courts of Justice Act, 1924 , section 36, and the Courts of Justice Act, 1936 , section 68 (as applied by the Courts (Supplemental Provisions) Act, 1961 , section 48, and the Courts (Supplemental Provisions) Act, 1961 , section 14), and the Companies Act, 1963 , section 312, and of all other powers enabling us in this behalf, do hereby make the annexed Rules of Court.

Dated this 1st day of February, 1966.

Cearbhall Ó Dáláigh	P. J. Nugent
Brian Walsh	Samuel V. Kirwan
John Kenny	Ralph J. Walker

I concur in the making of the annexed Rules of Court.

Dated this 7th day of February, 1966.

Brian Lenihan

Aire Dlí agus Cirt.

RULES OF THE SUPERIOR COURTS (No. 1), 1966.

1. Order 74 and Appendix M shall be deleted and the Order and Appendix set forth in the Schedule hereto shall be substituted therefor.

2. In Order 77, rule 49 (2) and rule 91, the words " Companies Act, 1963 " shall be substituted for the words "Companies Acts, 1908 to 1959".

3. In Order 77, the following additional rules shall be inserted:

" XI. The Companies Liquidation Account.

98. The Accountant shall forthwith open an account in the Bank to be called' The Companies Liquidation Account'.

99. The Companies Liquidation Account shall be under the control of the Court.

100. When a Liquidator desires to lodge moneys to the Companies Liquidation Account pursuant to section 307 (1) of the Companies Act, 1963 , he shall annex to the affidavit to be filed by him a schedule similar in form to the Form No. 1 in Appendix P, setting forth:

(a) the name of the company of which he is Liquidator;

(b) his name and address;

(d) the amount of the moneys to be lodged to the said account;

(e) that the lodgment is made in pursuance of section 307 (1).

An attested copy of such schedule is to be left with the Accountant.

101. On the 1st day of February in each year the Accountant shall send to the Minister for Industry and Commerce and to the Minister for Finance a statement showing the amount standing to the credit of The Companies Liquidation Account on the 31st day of December immediately preceding.

102. At the expiration of seven years from the date of any lodgment to The Companies Liquidation Account in pursuance of section 307 (1) of the Companies Act, 1963 , the Accountant shallon application to him by the Minister for Finance transfer to the Exchequer the amount of the lodgment then remaining unclaimed.

103. Save as provided in rule 102, no payment out of The Companies Liquidation Account shall be made except by order of the Court."

4. These Rules shall be construed together with the Rules of the Superior Courts and may be cited as the Rules of the Superior Courts (No. 1), 1966.

EXPLANATORY NOTE.

These Rules prescribe procedures in respect of the winding up of companies and replace Order 74 and Appendix M of the Rules of the Superior Courts ( S.I. No. 72 of 1962 ).

These Rules also amend Order 77 of the same Rules in addition to inserting additional rules in that Order which deals with funds in Court.

SCHEDULE.

ORDER 74.

WINDING UP OF COMPANIES.

I. Preliminary.

1. (1) In this Order unless the context or subject matter otherwise requires—

" the Act " means the Companies Act, 1963 ;

" the company " means the company which is being wound up or in respect of which proceedings to have it wound up have been commenced;

" creditor " includes a company or corporation or a firm or partnership;

" debt proved " includes any debt which shall have been duly admitted without proof;

references to " Liquidator " shall, where appropriate, be construed as including " Official Liquidator ".

(2) Words and expressions contained in this Order shall have the same meaning as in the Act.

(3) In this Order, a reference to a section or subsection is to that section or subsection in the Act unless it is indicated that reference to some other enactment is intended.

Application of this Order

2. (1) Order 74 and Appendix M as originally contained in the Rules of the Superior Courts shall continue to apply to proceedings under the Companies Acts, 1908 to 1959, which were commenced before the 1st day of April, 1964, and for this purpose the said Order 74 and Appendix M shall remain in force.

(2) This Order shall apply to every winding up under the Act which shall commence on or after the 1st day of April, 1964.

3. Rules which from their nature and subject matter are, or which by the headings above the group in which they are contained or by their terms are made applicable only to the proceedings in winding up by the Court or only to such proceedings and to proceedings in a creditors' voluntary winding up, shall not apply to the proceedings in a voluntary winding up, or, as the case may be, in a members' voluntary winding up.

Assignment of Judge

4. All applications and proceedings (including petitions for winding up) in relation to every winding up under the Act shall be assigned to such Judge or Judges as the President of the High Court shall from time to time assign to hear such applications and proceedings but if such Judge or Judges shall be unable to dispose of such applications or proceedings, any other Judge or Judges of the High Court may dispose of any such application.

Use of forms

5. The forms in Appendix M (annexed hereto) where applicable, and where they are not applicable, forms of the like character, with such variations as circumstances may require, shall be used, and the forms referred to in this Order are those in the said Appendix M. The directions contained in any form shall be observed in relation thereto. Where such forms are applicable, any costs occasioned by the use of any other or more prolix forms shall be borne by or disallowed to the party using the same, unless the Court shall otherwise direct.

II. Proceedings.

Title of proceedings

6. (1) Every petition, summons, notice, affidavit and other proceeding in a winding up matter shall with any necessary additions be entitled as in the Form No. 1 and where the company is in liquidation there shall be added after the name of the company the words " in liquidation ".

(2) The first proceeding shall have a distinctive number assigned to it in the Central Office, and all proceedings subsequent to the first proceeding shall bear the same number as the first proceeding. Numbers and dates may be denoted by figures.

III. Service of documents in winding up by the Court.

7. Service of all notices, motions and other documents other than those of which personal service is required, may be effected through the Central Office or by sending them by pre-paid post to the last known address of the person to be served therewith; and the notice, motion or document shall be considered served at the time that the same ought to have been delivered in the ordinary course of post. When any such notices, motions or other documents are served bysending them by pre-paid post, a certificate of posting shall be obtained from the Post Office and shall be conclusive evidence of such service.

IV. Petition to wind up a company.

8. Every petition for the winding up of a company by the Court shall be in one of the Forms Nos. 2, 3 or 4.

9. The petition shall be presented at and shall be retained in the Central Office. A sealed copy thereof shall be taken out by the petitioner or his solicitor and shall be used as if it were an original.

10. The petition and sealed copy shall be brought to the office of one of the Registrars who shall appoint the time and place at which the petition is to be heard. Notice of the time and place appointed for hearing the petition shall be written on the petition and the sealed copy thereof and the Registrar may at any time before the petition has been advertised, alter the time appointed and fix another time.

Advertisement of petition

11. (1) Every petition shall be advertised seven clear days before the hearing, once in Iris Oifigiúil and once at least in two Dublin daily morning newspapers or in such other newspapers as the Registrar when appointing the time and place at which the petition is to be heard shall direct.

(2) The advertisement, which shall be in the Form No. 5, shall state the day on which the petition was presented, the name and address of the petitioner, and the name and registered place of business of his solicitor, and shall contain a note at the foot thereof stating that any person who intends to appear at the hearing of the petition, either to oppose or support, shall send notice of his intention to the petitioner, or to his solicitor, within the time and in the manner prescribed by rule 16, and an advertisement of a petition for the winding up of a company by the Court which does not contain such a note shall be deemed irregular.

Service of petition

12. Every petition shall, unless presented by the company, be served on the company at the registered office of the company, and if there is no registered office, then at the principal or last known principal place of business of the company if any such can befound, by leaving a copy with any member, officer or servant of the company there, or in case no such member, officer or servant can be found there, then by leaving a copy at such registered office or principal place of business, or by serving it on such member or members of the company as the Court may direct and when the company is being wound up voluntarily, every such petition shall also be served upon the liquidator appointed for the purpose of winding up the affairs of the company.

Verification of petition

13. Every petition for the winding up of a company by the Court shall be verified by affidavit. Such affidavit which shall be in one of the Forms Nos. 6 or 7, shall be made by the petitioner, or by one of the petitioners if more than one, or in case the petition is presented by a corporation or company, by some director, secretary or other officer thereof, and shall be sworn after and filed within four days after the petition is presented, and such affidavit shall be sufficient prima facie evidence of the statements in the petition.

Copy of petition

14. Every contributory or creditor of the company shall be entitled to be furnished by the solicitor of the petitioner with a copy of the petition within twenty-four hours after making the request for such copy on paying for it at the rate specified in Order 103.

V. Provisional liquidator.

Appointment of provisional liquidator

15. (1) After the presentation of a petition for the winding up of a company, the Court, upon the application of a creditor, or of a contributory or of the company, and upon proof by affidavit of sufficient ground for the appointment of a provisional liquidator and without advertisement or notice to any person (unless the Court shall otherwise direct) may, upon such terms as in the opinion of the Court shall be just and necessary, make the appointment.

(2) The order appointing the provisional liquidator shall state the nature and a short description of the property of which the provisional liquidator is ordered to take possession, and the duties to be performed by the provisional liquidator.

(3) Subject to any order of the Court, if no order for the winding up of the company is made upon the petition, or if an orderfor the winding up of the company is rescinded or if all proceedings on the petition are stayed, the provisional liquidator shall be entitled to be paid out of the property of the company all the costs, charges and expenses properly incurred by him as provisional liquidator, including such sum as the Court may fix for his remuneration and may retain out of such property the amount of such costs, charges and expenses.

VI. Hearing of petitions and orders made thereon.

Hearing of petition and appearances thereon

16. Every person who intends to appear on the hearing of a petition shall serve on, or send by post to, the petitioner or his solicitor at the address stated in the advertisement of the petition, notice of his intention. The notice shall contain the address of such person, and shall be signed by him, or by his solicitor and shall be served, or if sent by post, shall be posted in such time as in the ordinary course of post to reach the address not later than five o'clock in the afternoon of the day previous to the day appointed for the hearing of the petition. The notice may be in the Form No. 8. A person who has failed to comply with this rule shall not, without the special leave of the Court, be allowed to appear on the hearing of the petition.

17. The petitioner, or his solicitor, shall prepare a list in the Form No. 9 of the names and addresses of the persons who have given notice of their intention to appear on the hearing of a petition, and of their respective solicitors. On the day appointed for hearing the petition, a copy of the list (or if no notice of intention to appear has been given, a statement in writing to that effect) shall be handed by the petitioner, or his solicitor, to the Registrar prior to the hearing of the petition.

18. Affidavits in opposition to a petition that the company may be wound up under the order of the Court shall be filed within seven days after the publication of the last of the advertisements required by rule 11, and notice of the filing of every affidavit in opposition to such a petition shall be given to the petitioner, or his solicitor, on the day on which the affidavit is filed.

19. When a petitioner consents to withdraw his petition, or to allow it to be dismissed, or the hearing adjourned, or fails to appear in support of his petition when it is called in Court on the day originally fixed for the hearing thereof, or on any day to which the hearing has been adjourned, or if appearing, does not apply for an order in the terms of the prayer of his petition, theCourt may, if, and upon such terms as it shall deem just, substitute as petitioner any person who would have a right to present a petition, and who desires to prosecute the petition.

Winding up order

20. An order to wind up a company or for the appointment of a provisional liquidator shall contain at the foot thereof a notice stating that it will be the duty of the persons who are liable to make out or concur in making out the company's statement of affairs to attend before the Court at such time and place as the Court may appoint and to give to the Court all information which the Court may require.

21. Every order for the winding up of a company by the Court which (subject to rule 20 hereof) may be in the Form No. 10, shall within twelve days after the date thereof, or within such extended time as may be allowed by the Court, be advertised in the Form No. 11 by the petitioner once in Iris Oifigiúil, and in each of the newspapers in which the petition was advertised, unless the Court shall otherwise direct and shall be served upon such persons (if any) and in such manner as the Court may direct.

22. A copy of every order for the winding up of a company certified by the petitioner or his solicitor to be a true copy shall be left by him at the Examiner's Office within ten days after the same shall have been perfected, and in default therof any other person interested in the winding up may leave the same, similarly certified, and the Court may give the carriage and prosecution of the order to such person. Upon such order being left, a notice to proceed under the order shall be taken out and served upon all parties who appeared upon the hearing of the petition. Upon the return day of such notice to proceed, a time shall be fixed for the proof of debts and for the list of contributories to be brought in, and directions may be given as to the advertisements to be issued for all or any of such purposes, and generally as to the proceedings and parties to attend thereon. The proceedings under the order shall be continued by adjournment and when necessary, by further notice and any directions as aforesaid may be given, added to, or varied at any subsequent time as may be found necessary.

23. A copy of every order for winding up a company certified by the petitioner or his solicitor to be a true copy shall be served upon the company by pre-paid letter addressed to its registered office (if any) or if there is no registered office at its principal or last known principal place of business or upon such other person or persons or in such other manner as the Court may direct. This shall not apply when the company is the petitioner.

Notice to the sheriff

24. For the purposes of section 292 notice that (1) a winding up petition has been presented, or (2) a winding up order has been made, or (3) a provisional liquidator has been appointed, or (4) a meeting has been called at which there is to be proposed a resolution for the voluntary winding up of the company, or (5) a resolution has been passed for the voluntary winding up of the company, shall be in writing and shall be addressed to the sheriff and may be served by being delivered by hand, or by registered post, at his office.

VII. Statement of affairs.

Preparation of statement of affairs

25. (1) A person who under section 224 has been required by the Court to submit and verify a statement of affairs of a company shall make out such statement in duplicate one copy of which shall be verified by affidavit. The verified statement of affairs shall be filed in the Central Office.

(2) The Court may from time to time require any such person as is mentioned in paragraphs (a), (b), (c) or (d) of subsection (2) of section 224 to attend before the Court on a date fixed by the Court for the purpose of requiring him to give such information in relation to the company as the Court may think fit and it shall be the duty of every such person to attend at the Court at such time and place and to give to the Court all information that the Court may require.

(3) When any person requires any extension of time for submitting the statement of affairs, he shall apply to the Court for such extension.

26. A person who is required to make or concur in making any statement of affairs of a company, shall before incurring any costs or expenses in and about the preparation and making of the statement, apply to the Official Liquidator for his sanction and submit a statement of the estimated costs and expenses which it is intended to incur and if there shall be no Official Liquidator, shall apply to the Court; and, except by order of the Court, no person shall be allowed out of the assets of the company any costs or expenses which have not, before being incurred, been sanctioned by the Official Liquidator or the Court.

Dispensing with statement of affairs

27. (1) Any application to dispense with the requirements of section 224 shall be supported by a report of the Official Liquidatorshowing the special circumstances which, in his opinion, render such a course desirable.

(2) When the Court has made an order dispensing with the requirements of the said section, it may give such consequential directions as it may see fit and, in particular, may give directions as to the sending of any notices which are by this Order required to be sent to any person mentioned in the statement of affairs.

28. Every statement of affairs shall be in the Form No. 13.

29. (1) Unless the Court shall otherwise order, the Official Liquidator shall, as soon as practicable, send to each creditor mentioned in the company's statement of affairs and to each person appearing from the company's books or otherwise to be a contributory of the company a summary of the company's statement of affairs including the causes of its failure and any observations thereon which the Official Liquidator may think fit to make.

(2) When prior to the winding up order the company has commenced to be wound up voluntarily, the Official Liquidator may, if in his absolute discretion he thinks fit to do so, send to the persons aforesaid or any of them an account of such voluntary winding up showing how such winding up has been conducted and how the property of the company has been disposed of.

VIII. Appointment and duties of Official Liquidator.

30. The Court may appoint a person to the office of Official Liquidator without previous advertisement or notice to any party or fix a time and place for the appointment of an Official Liquidator and may appoint or reject any person nominated at such time and place and appoint any person not so nominated.

31. When the time and place are fixed for the appointment of an Official Liquidator, such time and place may be advertised in such manner as the Court shall direct so that the first or only advertisement shall be published within fourteen days and not less than seven days before the day so fixed.

32. An Official Liquidator shall give security by entering into a bond which shall be in the Form No. 22 in Appendix G with two or more sufficient sureties in such sum as the Court may approve and the Court may accept as a sole surety any company carrying on business in Ireland and having power to enter into guarantees in lieu of two or more sufficient sureties if such company has deposited moneys in Court under the Insurance Acts, 1909 to 1964.The Court may authorise an Official Liquidator to act as such without giving security for such time as the Court may fix.

33. An Official Liquidator shall be appointed by order which may be in the Form No. 12, and unless he shall have given security, a time shall be fixed by such order within which he is to do so, and the order shall fix the times or periods at which the Official Liquidator is to leave his accounts of receipts and payments at the Examiner's Office and shall direct that all moneys to be received shall be paid into the Bank within seven days after the receipt thereof to the account of the Official Liquidator of the company, and an account shall be opened there accordingly, and an attested copy of the order shall be lodged at the Bank.

34. When an Official Liquidator has given security pursuant to the direction in the order appointing him, the bond shall be filed in the Central Office and the proper officer in the Central Office shall indorse on the order appointing such Official Liquidator a certificate that the bond has been filed.

35. An Official Liquidator shall on each occasion of passing his account and also when the Court may so require, satisfy the Court that his sureties are living and resident in Ireland and have not been adjudged bankrupt or become insolvent or that any company accepted as aforesaid is still in existence and is not in course of being wound up or dissolved and in default thereof he may be required to enter into fresh security within such time as shall be directed.

36. Every appointment of an Official Liquidator shall be advertised in such manner as the Court shall direct immediately after he has given security.

37. In case of the death, removal or resignation of an Official Liquidator, another shall be appointed in his place in the same manner as in the case of a first appointment and proceedings for that purpose may be taken by such party as may be authorised by the Court.

38. An Official Liquidator shall with all convenient speed after he is appointed proceed to make up, continue, complete, check and rectify the books of account of the company in such manner as may be necessary or as the Court may direct.

39. The Official Liquidator of a company, or any member of the committee of inspection of a company, or any other person employed in or in connection with the winding up of the company shall not under any circumstances whatever accept from or arrangeto accept from any solicitor, auctioneer or other person connected with the company any gift, gratuity, remuneration, emolument, or pecuniary or other consideration or benefit whatever in addition to or apart from such remuneration as he may properly be entitled to under the provisions of the Act or this Order; nor shall any such person so employed as aforesaid give up or arrange to give up to any such solicitor, auctioneer or other person any portion of his proper remuneration.

40. The Official Liquidator or any member of the committee of inspection of a company shall not, while acting as liquidator or member of such committee, except by leave of the Court, either directly or indirectly, by himself or any employer, partner, clerk, agent or servant, become purchaser of any part of the company's assets. Any such purchase made contrary to the provisions of this rule may be set aside by the Court on the application of any creditor or contributory in any winding up.

Restriction on purchase of goods by Official Liquidator

41. Where the Official Liquidator carries on the business of the company, he shall not, without the express sanction of the Court, purchase goods for the carrying on of such business from any person whose connection with him is of such a nature as would result in his obtaining any portion of the profit (if any) arising out of the transaction.

Costs of obtaining sanction of the Court

42. In any case in which the sanction of the Court is obtained under rules 40 or 41, the cost of obtaining such sanction shall be borne by the person in whose interest such sanction is obtained and shall not be payable out of the company's assets.

43. If an Official Liquidator is adjudicated a bankrupt, his office shall be vacated and he shall be deemed to have been removed as of the date of adjudication.

44. Upon an Official Liquidator resigning, or being removed from his office, he shall deliver over to the new Official Liquidator all books kept by him and all other books, documents, papers and accounts in his possession relating to the office of Official Liquidator. An Official Liquidator shall not be released unless and until he has delivered over to the new Official Liquidator all the books, papers, documents and accounts which he is by this rule required to deliver on his resignation or removal as aforesaid.

Proceeds of sale of the company's assets

45. Where property forming part of the company's assets is sold by an Official Liquidator through an auctioneer or other agent, the gross proceeds of the sale shall be paid over by such auctioneer or agent to the Official Liquidator and the charges and expenses connected with the sale shall afterwards be paid to such auctioneer or agent upon an order of the Court for the payment thereof. Every Official Liquidator by whom such auctioneer or agent is employed shall, unless the Court otherwise orders, be accountable for the proceeds of such sale.

Description and remuneration of Official Liquidator

46. An Official Liquidator shall be described in all proceedings by the style of the Official Liquidator of the particular company in respect of which he is appointed.

47. An Official Liquidator shall be allowed in his accounts or otherwise paid, such salary or remuneration as the Court may from time to time direct and in fixing such salary or remuneration the Court shall have regard to any necessary employment of accountants, assistants or clerks by him. Such salary or remuneration may be fixed either at the time of his appointment or at any time thereafter. Every allowance of such salary or remuneration, unless made at the time of his appointment or upon passing an account, may be made upon application for that purpose by the Official Liquidator on notice to such persons (if any) and shall be supported by such evidence as the Court shall require. The Court may from time to time allow such sum (if any) as the Court shall think fit to the Official Liquidator on account of the salary or remuneration to be thereafter allowed. The Court may direct that an inquiry be held by the Examiner as to the salary or remuneration of the Official Liquidator and that the Examiner do report thereon to the Court.

48. Where an Official Liquidator receives remuneration for his services as such, no payment shall be allowed in his accounts in respect of the performance by any other person of the ordinary duties which should have been performed by the Official Liquidator.

49. The accounts of an Official Liquidator shall be left at the Examiner's Office at the times directed by the order appointing him, and at such other times as may from time to time be required by the Court, and such accounts shall from time to time be passed and verified in such manner, and upon notice to such parties (if any) as the Court may direct.

IX. Proceedings by or against directors, promoters and officers when the company is being wound up by the Court.

50. An application made to the Court under—

(a) section 184;

(b) subsections (1) or (2) of section 297;

(d) subsection (2) of section 391,

shall be made by motion in which shall be stated the nature of the declaration or order for which application is made and the grounds of the application, and notice of such motion, together with a copy of every report and affidavit upon which it is intended to be grounded, shall be served personally on every person against whom an order is sought, not less than seven clear days before the day named therein for hearing the application. Where the application is made by the Official Liquidator, he may make a report to the Court stating any relevant facts and information which he shall verify by affidavit. Where an application is made by any other person it shall be supported by affidavit to be filed by him. The Court may give such directions as to the procedure for the hearing of the application and may direct that the date fixed for the hearing shall be advertised in such form as the Court may approve, and on the hearing the Court may allow any person interested to appear either by counsel or in person and to cross-examine any of the witnesses giving evidence or to give evidence.

X. General meetings of creditors and contributories in a winding up by the Court and of creditors in a creditors' voluntary winding up.

Committee of inspection

51. When the Court directs a meeting of the creditors or separate meetings of the creditors and contributories of the company to be summoned under section 232, the Official Liquidator shall give notice in writing in the Forms Nos. 14 or 15 seven clear days before the day appointed for such meeting to every creditor or, as the case may be, to every creditor and every contributory, of the time and place appointed for such meeting or meetings and that the purpose of such meeting or meetings is to determine whether an application is to be made to the Court for the appointment of a committee of inspection to act with the Official Liquidator and who are to be the members of the committee if appointed. If the Court shall so direct such notice may be given by advertisement. The Official Liquidator or, if he is unable to act, someone nominated by him, shall act as chairman of such meeting and suchchairman shall make a report of the result of the meeting to the Court. Upon the result of the meetings of creditors and contributories being reported to the Court, if there is a difference between the determinations at the meetings of the creditors and contributories, the Court shall, on the application of the Official Liquidator, fix a time and place for considering the resolutions and determinations (if any) of the meetings, deciding differences and making such order as shall be necessary. In any other case the Court may upon the application of the Official Liquidator forthwith make any appointment necessary for giving effect to any such resolutions or determinations.

52. When a time and place have been fixed for the consideration of the resolutions and determinations of the meetings, such time and place shall be advertised by the Official Liquidator in such manner as the Court shall direct but so that the first or only advertisement shall be published not less than seven days before the time so fixed.

53. Upon the consideration of the resolutions and determinations of the meetings, the Court shall hear the Official Liquidator and any creditor or contributory.

54. Every appointment of a committee of inspection shall be advertised by the Official Liquidator in such manner as the Court directs immediately after the appointment has been made unless the Court shall otherwise order.

Liquidator's meetings of creditors and contributories

55. (1) In addition to the meetings of creditors or contributories held pursuant to section 232 or section 309 (each of which is hereinafter referred to as a " Court meeting of creditors " or a " Court meeting of contributories " as the case may be), the Official Liquidator in any winding up by the Court may himself, from time to time, subject to the provisions of the Act and the control of the Court, summon, hold and conduct meetings of the creditors or contributories (each of which is hereinafter referred to as a " Liquidator's meetings of creditors " or a " Liquidator's meetings of contributories " as the case may be) for the purpose of ascertaining their wishes in all matters relating to the winding up.

(2) In any creditors' voluntary winding up the Liquidator may himself from time to time summon, hold and conduct meetings of creditors for the purpose of ascertaining their wishes in all matters relating to the winding up (each of such meetings and any meeting of creditors which a Liquidator or a company is by the Act required to convene in or immediately before such a voluntarywinding up and any meeting convened by a creditor in a voluntary winding up under this Order is hereinafter called a " voluntary liquidation meeting ").

56. (1) When the Court directs a meeting of the creditors or contributories of the company to be summoned under section 309, the Official Liquidator shall give notice in writing in the Forms Nos. 16 or 17 seven clear days before the day appointed for such meeting, to every creditor or contributory, of the time and place appointed for such meeting and of the matter upon which the Court desires to ascertain the wishes of the creditors or contributories. If the Court so directs, such notice may be given by advertisement in which case the object of the meeting need not be stated.

(2) Where the Court appoints a chairman of such meeting, a memorandum of his appointment in the Form No. 18 shall be sufficient authority for the person so appointed to preside at such meeting and such chairman shall make a report of the result of the meeting in the Form No. 19.

Application of rules as to meetings

57. Except where and so far as the nature of the subject matter or the context may otherwise require, rules 59 to 84 (inclusive) shall apply to a Court meeting of creditors and to a Court meeting of contributories, to a Liquidator's meeting of creditors and to a Liquidator's meeting of contributories, and to a voluntary liquidation meeting, but so nevertheless that the said rules shall take effect as to a meeting held under section 232 subject and without prejudice to any express provision of the Act, and as to a Court meeting of creditors or Court meeting of contributories subject and without prejudice to any express directions of the Court.

Summoning of meetings

58. (1) The Liquidator shall summon all meetings of creditors and contributories by sending by post not less than seven days before the day appointed for the meeting to every person appearing by the company's books to be a creditor of the company notice of the meeting of creditors and to every person appearing by the company's books or otherwise to be a contributory of the company notice of the meeting of contributories.

(2) The notice to each creditor shall be sent to the address given in his proof, or if he has not proved, to the address given in the statement of affairs of the company, if any, or to such other address as may be known to the person summoning the meeting. The notice to each contributory shall be sent to the address mentionedin the company's books as the address of such contributory or to such other address as may be known to the Liquidator.

(3) In the case of meetings under section 270 any creditor may summon the meeting.

(4) This rule shall not apply to meetings under section 266 or section 273.

Proof of notice

59. An affidavit by the Liquidator or creditor, or the solicitor or clerk of either of such persons, or as the case may be, by some officer or clerk of the company or its solicitor that the notice of any meeting has been duly posted, shall be sufficient evidence of such notice having been duly sent to the person to whom the same was addressed.

Place of meetings

60. In the case of a company having its registered office in the County Borough of Dublin or in the County Borough of Cork every meeting shall be held at such place in the County Borough of Dublin or in the County Borough of Cork, as the case may be, as is in the opinion of the person convening the same most convenient for the majority of the creditors or contributories or both. In any other case every meeting shall be held at such place as is in the opinion of the person convening the same most convenient for the majority of the creditors or contributories or both. Different times or places may be named for the meetings of creditors and for the meetings of contributories.

Costs of calling meetings

61. The costs of summoning a meeting of creditors or contributories at the instance of any person other than the Liquidator shall be paid by the person at whose instance it is summoned who shall before the meeting is summoned deposit with the Liquidator such sum as may be required by the Liquidator as security for the payment of such costs. The costs of summoning such meeting of creditors or contributories, including all disbursements for printing, stationery, postage and the hire of room, shall be calculated at the following rate for each creditor or contributory to whom notice is required to be sent, namely, two shillings per creditor or contributory for the first twenty creditors or contributories, one shilling per creditor or contributory for the next thirty creditors or contributories and sixpence per creditor or contributory for any number of creditors or contributories after the first fifty. Thesaid costs shall be repaid out of the assets of the company if the Court shall by order or if the creditors or contributories (as the case may be) shall by resolution so direct. This rule shall not apply to meetings under section 266 or section 270.

Chairman of meeting

62. Where a meeting is summoned by the Liquidator, he or, if he is unable to act, someone nominated by him, shall be chairman of the meeting. At every other meeting of creditors or contributories the chairman shall be such person as the meeting by resolution shall appoint. This rule shall not apply to meetings under section 266.

Ordinary resolution of creditors and contributories

63. At a meeting of creditors a resolution shall be deemed to be passed when a majority in number and value of the creditors present personally or by proxy and voting on the resolution have voted in favour of the resolution, and at a meeting of the contributories a resolution shall be deemed to be passed when a majority in number and value of the contributories present personally or by proxy and voting on the resolution have voted in favour of the resolution, the value of the contributories being determined according to the number of votes conferred on each contributory by the regulations of the company.

Copy of resolution to be filed

64. The Liquidator shall file with the registrar of companies a copy certified by him of every resolution of a meeting of creditors or contributories.

Non-receipt of notice

65. Where a meeting of creditors or contributories is summoned by notice the proceedings and resolutions of the meeting shall unless the Court otherwise orders be valid notwithstanding that some creditors or contributories may not have received the notice sent to them.

Adjournments

66. The chairman may with the consent of the meeting adjourn it from time to time and from place to place but the adjourned meeting shall be held at the same place as the original meeting unless in the resolution for adjournment another place is specified or unless the Court otherwise orders.

Quorum

67. (1) A meeting may not act for any purpose, except the election of a chairman and the adjournment of the meeting, unless there are present or represented thereat in the case of a creditors' meeting at least three creditors entitled to vote or all the creditors entitled to vote if the number entitled to vote shall not exceed three, or in the case of a meeting of contributories at least two contributories.

(2) If within fifteen minutes from the time appointed for the meeting a quorum of creditors or contributories, as the case may be, is not present or represented the meeting shall be adjourned to the same day in the following week at the same time and place or to such other day or time or place as the chairman may appoint, but so that the day appointed shall be not less than seven nor more than twenty-one days from the day from which the meeting was adjourned.

Creditors entitled to vote

68. In the case of a meeting of creditors held pursuant to section 232 or of an adjournment thereof a person shall not be entitled to vote as a creditor unless he has duly lodged with the Liquidator not later than the time mentioned for that purpose in the notice convening the meeting or adjourned meeting, a proof of the debt which he claims to be due to him from the company. In the case of any other Court meeting of creditors or a Liquidator's meeting of creditors, a person shall not be entitled to vote as a creditor unless he has lodged with the Liquidator a proof of the debt which he claims to be due to him from the company and such proof has been admitted wholly or in part before the date on which the meeting is held; provided that the next four following rules shall not apply to a meeting of creditors held pursuant to section 232. This rule shall not apply to any creditors or class of creditors who by virtue of the Act or this Order are not required to prove their debts or to any voluntary liquidation meeting.

Cases in which creditors may not vote

69. A creditor shall not vote in respect of any unliquidated or contingent debt or any debt the value of which is not ascertained, nor shall a creditor vote in respect of any debt on or secured by a current bill of exchange or promissory note held by him unless he is willing to treat the liability to him thereon of every person who is liable thereon antecedently to the company and against whom an adjudication order in bankruptcy has not been made, as a security in his hands and to estimate the value thereof, and for purposes of voting but not for the purposes of dividend, to deduct it from his proof.

Votes of secured creditors

70. For the purpose of voting, a secured creditor shall, unless he surrenders his security, state in his proof or in a voluntary liquidation in such a statement as is hereinafter mentioned the particulars of his security, the date when it was given and the value at which he assesses it and shall be entitled to vote only in respect of the balance (if any) due to him after deducting the value of his security. If he votes in respect of his whole debt he shall be deemed to surrender his security unless the Court on application is satisfied that the omission to value the security has arisen from inadvertence.

Creditors required to give up security

71. The Liquidator may, within twenty-eight days after a proof or in a voluntary liquidation a statement estimating the value of a security as aforesaid has been used in voting at a meeting, require the creditor to give up the security for the benefit of the creditors generally on payment of the value so estimated; provided that where a creditor has valued his security he may, at any time before being required to give it up, correct the valuation by a new proof and deduct the new value from his debt.

Admission and rejection of proofs for purpose of voting

72. The chairman shall have power to admit or reject a proof for the purpose of voting, but his decision shall be subject to appeal to the Court. If he is in doubt whether a proof should be admitted or rejected he shall mark it as objected to and allow the creditor to vote subject to the vote being declared invalid in the event of the objection being sustained.

Statement of security

73. For the purpose of voting at any voluntary liquidation meetings, a secured creditor shall, unless he surrender his security, lodge with the Liquidator before the meeting a statement giving the particulars of his security, the date when it was given and the value at which he assesses it. This rule shall not apply to a meeting of creditors held pursuant to section 266.

Minutes of meetings

74. (1) The chairman shall cause minutes of the proceedings at the meeting to be drawn up and entered in a book kept for that purpose and the minutes shall be signed by him or by the chairman of the next ensuing meeting.

(2) The chairman shall cause a list of creditors (or contributories) present at every meeting to be made and kept as in the Form No. 20, and such list shall be signed by him.

Proxies

75. A creditor or a contributory may vote either in person or by proxy. Where a person is authorised in manner provided by section 139 to represent a corporation at any meeting of creditors or contributories, such person shall produce to the Liquidator or other the chairman of the meeting a copy of the resolution so authorising him. Such copy shall either be under the seal of the corporation or be certified to be a true copy by the secretary or a director of the corporation.

76. Every instrument of proxy shall be in either the Form No. 21 or the Form No. 22.

77. A general and a special form of proxy shall be sent to each of the creditors or contributories with the notice summoning the meeting, and neither the name nor description of the Liquidator or any other person shall be printed or inserted in the body of any instrument of proxy before it is so sent.

78. A creditor or a contributory may appoint any person a general proxy.

79. A creditor or a contributory may appoint any person a special proxy to vote at any specified meeting or adjournment thereof :

(a) for or against the appointment or continuance in office of any specified person as Liquidator or member of the committee of inspection, and;

(b) on all questions relating to any matter other than those above referred to and arising at the meeting or an adjournment thereof.

80. Where it appears to the satisfaction of the Court that any solicitation has been used by or on behalf of a Liquidator in obtaining proxies or in procuring his appointment as Liquidator except by the direction of a meeting of creditors or contributories, the Court may order that no remuneration be allowed to the person by whom or on whose behalf the solicitation was exercised notwithstanding any resolution of the committee of inspection or of the creditors or contributories to the contrary.

81. A creditor or a contributory in a winding up may appointthe Liquidator or if there is no Liquidator the chairman of a meeting to act as his general or special proxy.

82. No person appointed as either a general or a special proxy shall vote in favour of any resolution which would directly or indirectly place himself, his partner or employer in a position to receive any remuneration out of the assets of the company otherwise than as a creditor rateably with the other creditors of the company; provided that where any person holds special proxies to vote for an application to the Court in favour of the appointment of himself as Liquidator he may use the said proxies and vote accordingly.

83. (1) Every instrument of proxy shall be lodged with the Official Liquidator in a winding up by the Court, with the company at its registered office for a meeting under section 266, and with the Liquidator or if there is no Liquidator with the person named in the notice convening the meeting to receive the same in a voluntary winding up, not later than four o'clock in the afternoon of the day before the meeting or adjourned meeting at which it is to be used.

(2) No person who is an infant shall be appointed a general, or special proxy.

(3) Where a company is a creditor, any person who is duly authorised under the seal of such company to act generally on behalf of such company at meetings of creditors and contributories may fill in and sign the instrument of proxy on such company's behalf and appoint himself to be such company's proxy, and the instrument of proxy so filled in and signed by such person shall be received and dealt with as a proxy of such company.

84. The instrument of proxy of a creditor, blind or incapable of writing, may be accepted if such creditor has attached his signature or mark thereto in the presence of a witness, who shall add to his signature his description and residence; provided that all insertions in the instrument of proxy are in the handwriting of the witness, and that such witness shall have certified at the foot of the instrument of proxy that all such insertions have been made by him at the request and in the presence of such creditor before he attached his signature or mark.

XI. Disclaimer.

85. (1) Any application in a winding up by the Court for leave to disclaim any part of the property of a company pursuant to section 290 (1) shall be made ex parte, and in any other case byspecial summons. Such application shall be based on an affidavit showing who are the parties interested in the property and what their interests are. On the hearing of such application the Court shall give directions and in particular directions as to the notices to be given to the parties interested or any of them and as to advertisements to be published and may adjourn the application to enable any such party to attend.

(2) Where a Liquidator disclaims a leasehold interest he shall forthwith deliver the disclaimer to the registrar of companies. The disclaimer shall contain particulars of the interest disclaimed and a statement of the persons to whom notice of the disclaimer has been given. Until the disclaimer is so delivered it shall be inoperative. A disclaimer shall be in the Form No. 23 and a notice of disclaimer in the Form No. 24.

(3) Where any person claims to be interested in any part of the property of a company which the Liquidator wishes to disclaim, he shall at the request of the Liquidator furnish a statement of the interest so claimed by him.

86. (1) Any application under section 290 (7) for an order for the vesting of any disclaimed property in, or the delivery of any such property to, any persons shall be grounded on the affidavit filed on the application for leave to disclaim such property.

(2) Where such an application as aforesaid relates to disclaimed property of a leasehold nature and it appears that there is any mortgagee by demise, chargeant or under-lessee of such property, the Court may direct that notice shall be given to such mortgagee, chargeant or under-lessee that, if he does not apply for such a vesting order within the time to be stated in the notice, he will be excluded from all interest in and security upon the property; and the Court may for the purposes aforesaid adjourn the original application. If at the expiration of the time so stated in the notice such mortgagee, chargeant or under-lessee fails himself to apply for a vesting order, the Court may make an order vesting the property in the original applicant and excluding such mortgagee, chargeant or under-lessee from all interest in or security upon the property.

XII. List of contributories in a winding up by the Court.

87. Unless the Court shall dispense with a settlement of a list of contributories, the Official Liquidator shall at such time as the Court shall direct make out and leave at the Examiner's Office a list of the contributories of the company and such list shall be verified by the affidavit of the Official Liquidator in the FormNo. 25 and shall, so far as is practicable, state the address of and the number of shares or extent of interest to be attributed to each contributory and the amount called up, and the amount paid up in respect of such shares or interest and distinguish the several classes of contributories. The Official Liquidator shall, in relation to representative contributories or contributories liable for the debts of others, as far as practicable, observe the requirements of section 235 (3).

88. When the list of contributories has been left at the Examiner's Office, the Official Liquidator shall obtain an appointment from the Examiner to settle the same, and shall give notice in writing of such appointment in the Form No. 27 to every person included in such list, stating in what character, and for what number of shares, or extent of interest, such person is included in the list and that any application for the removal of the name of such person from the list or for a variation of the list should be made to the Examiner at the time appointed for the settlement of such list.

89. The result of the settlement of the list of contributories shall be stated in a certificate by the Examiner. Certificates may be made from time to time for the purpose of stating the result of such settlement down to any particular time, or as to any particular person, or stating any variation of the list.

90. The Official Liquidator may from time to time vary or add to the list of contributories, but any such variation or addition shall be settled in manner aforesaid.

XIII. Collection and distribution of company's assets by Official Liquidator.

91. The duties imposed on the Court by section 235 (1) in a winding up by the Court with regard to the collection of the assets of the Company and the application of the assets in discharge of the company's liabilities shall be discharged by the Official Liquidator. For the purpose of the discharge by the Official Liquidator of the duties imposed by section 235 (1), the Official Liquidator shall for the purpose of acquiring or retaining possession of the property of the company be in the same position as if he were a receiver of the property appointed by the Court, and the Court may, on his application, enforce such acquisition or retention accordingly.

Power of Liquidator to require delivery of property

92. Any contributory for the time being on the list of contributories, any trustee, receiver, banker or agent or officer of a companywhich is being wound up under an order of the Court shall, on notice from the Official Liquidator and within such time as he shall by notice in writing require, pay, deliver, convey, surrender or transfer to or into the hands of the Official Liquidator any money, property, books or papers which happen to be in his hands for the time being and to which the company is prima facie entitled.

XIV. Calls.

Calls by Liquidator

93. Every application to the Court to make any call on the contributories or any of them for any purpose authorised by the Act shall be made by motion on notice in the Form No. 28 stating the proposed amount of such call. Such motion which shall be grounded on an affidavit of the Official Liquidator in the Form No. 29 shall be served six clear days at the least before the hearing of the application on every contributory proposed to be included in such call, or if the Court shall so direct, notice of such intended call may be given by advertisement in the Form No. 30.

94. When an order for a call has been made, a copy thereof shall be forthwith served upon each of the contributories included in such call together with a notice in the Form No. 31 from the Official Liquidator specifying the amount or balance due from such contributory (having regard to the provisions of the Act) in respect of such call but such order need not be advertised unless for any special reason the Court shall so direct.

95. At the time of making an order for a call the further proceedings relating thereto shall be adjourned to a time subsequent to the day appointed for the payment thereof, and afterwards from time to time, so long as may be necessary. At the time appointed by any such adjournment or upon a motion to enforce payment of a call duly served and upon proof of the service of the order and notice of the amount due and non-payment, an order may be made that such of the contributories who have made default or that such of them against whom it shall be thought proper to make such an order, do pay the sum which by such former order and notice they were respectively required to pay, or any less sum which may appear to be due from them respectively.

XV. Ascertainment of company's liabilities.

96. For the purpose of ascertaining the debts and claims due from the company and of requiring the creditors to come in and prove their debts or claims, an advertisement in the Form No. 35 shall be published at such time as the Court shall direct, and suchadvertisement shall fix a time for the creditors to send their names and addresses and the particulars of their debts and claims, and the names and registered places of business of their solicitors (if any) to the Official Liquidator and appoint a day for adjudicating thereon.

97. The creditors need not attend upon the adjudication nor prove their debts or claims unless they are required to do so by notice from the Official Liquidator but upon such notice being given they shall come in and prove their debts or claims within a time to be therein specified.

98. The Official Liquidator shall investigate the debts and claims sent in to him, and ascertain in so far as he is able which of such debts or claims are legally due from the company, and he shall make out and leave at the Examiner's Office a list of all the debts and claims sent in to him, distinguishing which of the debts and claims, or parts of the debts and claims so claimed are in his opinion legally due and proper to be allowed without further evidence, and which of them in his opinion ought to be proved by the creditor, and he shall make and file prior to the time appointed for adjudication, an affidavit in the Form No. 36 setting out which of the debts and claims in his opinion are legally due and proper to be allowed without further evidence and stating his belief that such debts and claims are legally due and proper to be allowed.

99. At the time appointed for adjudicating upon the debts and claims, or at any adjournment thereof, the Examiner may either allow the debts and claims upon the affidavit of the Official Liquidator or may require the same, or any of them, to be proved by the claimants, and adjourn the adjudication thereon to a time to be then fixed, and the Official Liquidator shall give notice in the Form No. 38 to the creditors whose debts and claims have been so allowed of such allowance. The Official Liquidator shall give notice in the Form No. 39 to the creditors whose debts or claims have not been allowed upon his affidavit, that they are required to come in and prove the same on or before a day to be therein named, being not less than seven days after such notice, and to attend at a time to be therein named being the time appointed by the advertisement or by adjournment (as the case may be) for adjudicating upon such debts or claims. If the creditor shall fail to comply with the requirements of this notice, his claim or the part thereof required to be proved shall be disallowed.

100. The value of such debts and claims as are made admissible to proof by section 283 shall, as far as possible, be estimated according to the value thereof at the date of the order to wind up the company.

101. Such creditors as attend and prove their debts or claims pursuant to notice from the Official Liquidator shall be allowed their costs of proof in the same manner as in the case of debts proved in a cause.

102. The result of the adjudication upon debts and claims shall be stated in a certificate to be made by the Examiner and certificates as to any of such debts and claims may be made from time to time. All such certificates shall show the debts or claims allowed and whether allowed as against any particular assets or in any other qualified or special manner..

XVI. Proof of debts.

Mode of proof

103. Save where the Official Liquidator or the Examiner shall require the same to be proved by affidavit, a debt may be proved in any winding up by delivering or sending through the post particulars of the claim to the Official Liquidator.

104. An affidavit proving a debt may be in the Form No. 40 and may be made by the creditor or by some person authorised by him. If made by a person so authorised, it shall state his authority and means of knowledge. The affidavit shall contain or refer to a statement of account showing the particulars of the debt, and shall specify the vouchers (if any) by which the same can be substantiated and shall state whether the creditor is, or is not, a secured creditor. The creditor shall produce such vouchers if required to do so.

105. A creditor shall bear the cost of proving his debt or claim unless he has been required to attend and prove the same by the Official Liquidator.

Discount

106. A creditor proving his debt shall deduct therefrom (a) any discount in excess of two and a half per cent. which he may have agreed to allow for payment in cash on the net amount of his claim, and (b) all trade discounts.

Periodical payments

107. When any rent or other payment falls due at stated times and the order or resolution to wind up is made at any time other than at one of those times, the persons entitled to the rent or payment may prove for a proportionate part thereof up to the date of the winding up order or resolution as if the rent or payment accrued due from day to day. Provided that where the OfficialLiquidator remains in occupation of premises demised to a company which is being wound up, nothing herein contained shall prejudice or affect the right of the landlord of such premises to claim payment of rent during the period of the company's or the Official Liquidator's occupation.

108. On any debt or sum certain, payable at a certain time or otherwise, whereon interest is not reserved or agreed for, and which is overdue at the date of the commencement of the winding up, the creditor may prove for interest at a rate not exceeding six per cent. per annum to that date from the time when the debt or sum was payable, if the debt or sum is payable by virtue of a written instrument at a certain time, and if payable otherwise, then from the time when a demand in writing has been made, giving notice that interest will be claimed from the date of the demand until the time of payment.

Proof for debt at a future time

109. A creditor may prove for a debt not payable at the date of the winding up order or resolution, as if it were payable presently, and may receive dividends equally with the other creditors, deducting only thereout a rebate of interest at the rate of six per cent. per annum computed from the declaration of a dividend to the time when the debt would have become payable according to the terms on which it was contracted.

Proof under section 285

110. Unless the Liquidator shall in any special case otherwise direct, formal proof of the debts mentioned in section 285 (2) (e) shall not be required.

Workmen's wages

111. In any case in which it appears that there are numerous claims for wages by workmen and others employed by the company, it shall be sufficient if one proof for all such claims is made either by a foreman or by a trades union official or by some other person on behalf of all such creditors. Such proof, which shall be in the Form No. 41, shall have annexed thereto as forming part thereof, a schedule setting forth the names of the workmen and others and the amounts severally due to them. Any proof made in compliance with this rule shall have the same effect as if separate proofs had been made by each of the said workmen and others.

Production of bills of exchange and promissory notes.

112. Where a creditor seeks to prove in respect of a bill of exchange, promissory note or other negotiable instrument or security on which the company is liable, such bill of exchange, note, instrument or security shall, subject to any special order of theCourt made to the contrary, be produced to the Official Liquidator and be marked by him before the proof can be admitted either for voting or for any other purpose.

XVII. Dividends in a winding up by the Court.

Dividend to creditors

113. The Official Liquidator shall not declare a dividend without the sanction of the Court. Upon the application of the Official Liquidator for such sanction, the Court, if it grants the same, shall at the same time give such directions as may be thought expedient in regard to the amount of such dividend, and the time when the same shall be declared.

114. Upon the declaration of an interim or final dividend by the Official Liquidator he shall send notice thereof to each creditor whose proof has been admitted.

115. The Court may upon the application of the Official Liquidator, or without any such application, postpone the declaration of a dividend already sanctioned to a later date.

116. An application under rules 113 or 115 may be made to the Court ex parte.

117. If a person to whom dividends are payable desires that they shall be paid to some other person, he may lodge with the Official Liquidator a document in the Form No. 42, which shall be a sufficient authority for payment of the dividend to the person therein named.

XVIII. Payment in of moneys and deposit of securities.

118. If the Official Liquidator does not pay the moneys received by him into the Bank to the account of the Official Liquidator of the company in accordance with the order of the Court in that behalf, such Official Liquidator shall, unless the Court otherwise directs, be charged interest in his account at the rate of one half per cent. on the amount retained in his hands for every seven days during which the same shall have been so retained contrary to such order, and the Court may, for any such retention, disallow the salary or remuneration of the Official Liquidator or any part thereof.

119. All bills, notes and other securities payable to the company or to the Official Liquidator shall as soon as they come to the hands of the Official Liquidator be deposited by him in the Bank forthe purpose of being presented by the Bank for acceptance and payment or for payment only as the case may be.

120. At the time of the service of any order for the payment into the Bank the Official Liquidator shall give to each of the parties served a notice in the Form No. 32 for the purpose of informing him how the payment is to be made; and, before the time fixed for such payment, the Official Liquidator shall furnish to the cashier of the Bank a certificate in the Form No. 33 to be signed by such cashier and delivered to the party paying in the money therein mentioned.

121. For the purpose of enforcing any order for payment of money into the Bank, an affidavit of the Official Liquidator in the Form No. 34 shall be sufficient evidence of the non-payment thereof.

122. All bills, notes and other securities delivered into the Bank shall be delivered out upon a request signed by the Official Liquidator and countersigned by the Examiner. Moneys placed to the account of the Official Liquidator shall be paid out on cheques or orders signed by the Official Liquidator and countersigned by the Examiner.

123. All or any part of the money for the time being standing to the credit of the Official Liquidator in the Bank and not immediately required for the purpose of the winding up may be invested in the joint names of the Examiner and the Official Liquidator. All such investments shall be made by the Bank upon a request in the Form No. 43 signed by the Official Liquidator and countersigned by the Examiner which request shall be a sufficient authority for debiting the account with the purchase money.

124. All dividends and interest to accrue due upon any such investments shall from time to time be received by the Bank, under a power of attorney to be executed by the Examiner and the Official Liquidator, and be placed to the credit of the account of such Official Liquidator.

XIX. Sales of property.

125. Any real or personal property belonging to the company may be sold with the approval of the Court in the manner provided by Order 51 or, if the Court shall so direct, by the Official Liquidator. The conditions or contract of sale shall be settled and approved by the Court unless the Court shall otherwise direct, and the Court may, on any sale by public auction, fix a reserve. Unless the Court otherwise directs, all conditions and contracts ofsale shall provide for the payment of any deposit into a joint deposit account bearing interest in the Bank in the names of the Official Liquidator and the Examiner and that the purchase money shall be paid by the purchaser into the Bank to the account of the Official Liquidator.

XX. Examination of witnesses.

126. If a witness is examined in private, the transcript or notes of the examination shall not be filed or be open to the inspection of any person other than the Liquidator, unless and until the Court shall otherwise direct. The Court may from time to time give directions in regard to the custody and inspection of the transcripts and notes of examinations and the furnishing of copies or extracts therefrom.

XXI. Sanction of the Court.

127. Every application by an Official Liquidator for the sanction of the Court to the taking or doing of any proceeding, act, matter, or thing which by the Act he is empowered to take or do with the sanction of the Court, shall be made to the Court by motion on notice (where appropriate), or ex parte in pursuance of a motion paper setting forth shortly the nature of the application.

128. Where the Court sanctions the drawing, accepting, making or endorsing of any bill of exchange or promissory note by an Official Liquidator, a memorandum to that effect shall be made and signed by the Examiner on such bill of exchange or promissory note.

XXII. Costs and expenses payable out of the assets of the company.

129. (1) The assets of a company in a winding up by the Court remaining after payment of the fees and expenses properly incurred in preserving, realising or getting in the assets, including where the company has previously commenced to be wound up voluntarily such remuneration, costs and expenses as the Court may allow to a Liquidator appointed in such voluntary winding up, shall, subject to any order of the Court, be liable to the following payments which shall be made in the following order of priority, namely :

First—The costs of the petition, including the costs of any person appearing on the petition whose costs are allowed by the Court.

Next—The costs and expenses of any person who makes or concurs in making the company's statement of affairs.

Next—The necessary disbursements of the Official Liquidator, other than expenses properly incurred in preserving, realising or getting in the assets hereinbefore provided for.

Next—The costs payable to the solicitor for the Official Liquidator.

Next—The remuneration of the Official Liquidator.

Next—The out-of-pocket expenses necessarily incurred by the committee of inspection (if any).

(2) No payments in respect of bills of costs, charges or expenses of solicitors, accountants, auctioneers, brokers or other persons, other than payments for costs, charges or expenses fixed or allowed by the Court shall be allowed out of the assets of the company unless they have been duly fixed and allowed by the Examiner or the Taxing Master as the case may be.

XXIII. Statements by Liquidator to the registrar of companies.

Conclusion of winding up

130. The winding up of a company shall for the purposes of section 306 be deemed to be concluded :

(a) in the case of a company wound up by order of the Court, on the date on which the order dissolving the company has been reported by the Official Liquidator to the registrar of companies;

(b) in the case of a company wound up voluntarily, on the date of the dissolution of the company, unless on such date any funds or assets of the company remain unclaimed or undistributed in the hands or under the control of the Liquidator or any person who has acted as Liquidator, in which case the winding up shall not be deemed to be concluded until such funds or assets have either been distributed or paid into The Companies Liquidation Account in the Bank.

Times for sending Liquidator's statements, and regulations applicable thereto

131. The statements in relation to the proceedings in and the position of the liquidation of a company the winding up of which is not concluded within two years after its commencement shall be sent to the registrar of companies as follows :

(a) the first statement, commencing at the date when the Liquidator was first appointed and brought down to the end of two years from the commencement of the winding up, shall be sent within thirty days from the expiration of such two years or within such extended period as the Court may allow, and subsequent statements shall be sent, in case of a winding up by the Court, at intervals of one year or such other intervals as the Court may direct, and in case of a voluntary winding up, at intervals of half a year, each statement being brought down to the end of the period for which it is sent. In cases in which the assets of the company have been fully realised and distributed before the expiration of any such period, a final statement shall be sent forthwith;

(b) the statement shall be in the Form No. 44, shall be sent in duplicate, and shall be verified by an affidavit in the Form No. 45, which shall be sent with the statement to the registrar of companies.

XXIV. Payment of unclaimed dividends and unapplied or undistributable balances into The Companies Liquidation Account.

132. (1) All moneys in hand or under the control of a Liquidator representing unclaimed dividends admissible to proof and unapplied or undistributable balances, which under section 307 (1) the Liquidator is to pay into The Companies Liquidation Account, shall be ascertained on the date which is two months after the date of the meeting referred to in section 263, or in section 273 (as the case may be), and shall be paid into The Companies Liquidation Account within fourteen days from the said date.

(2) When a Liquidator desires to pay moneys into The Companies Liquidation Account, he shall make and file an affidavit entitled in the matter of the company in liquidation and in the matter of section 307, and setting forth :

(a) the name of the company of which he is Liquidator,

(b) his name and address,

(d) the amount of the moneys to be lodged to the said account,

(e) the amount of the said moneys to be lodged which represents unclaimed dividends admissible to proof,

(f) the amount of the said moneys to be lodged which represents unapplied or undistributable balances,

(g) the names and last known addresses of the persons to whom the unclaimed dividends admissible to proof are payable and the amount payable to each such person,

(h) the names and last known addresses of the persons to whom the unapplied or undistributable balances are payable and the amount payable to each such person,

(i) the names and last known addresses of any persons (other than those mentioned in (g) and (h) hereof) who have claimed any interest in such unapplied or undistributable balances and the nature of such claim,

(j) his submission to answer all such inquiries relating to the moneys so to be lodged as the Court may make or direct.

Such affidavit shall have annexed thereto a schedule as prescribed by Order 77, rule 100. When the Liquidator has filed such an affidavit, he shall request the Accountant to issue a direction to the Bank to receive such moneys for the credit of The Companies Liquidation Account. Every application for such request shall be in the Form No. 7 in Appendix P.

(3) Moneys invested or deposited at interest by a Liquidator shall be deemed to be moneys under his control and when such moneys form part of the balance payable into The Companies Liquidation Account pursuant to sub-rule (1) the Liquidator shall realise the investment or withdraw the deposit and shall pay the proceeds into The Companies Liquidation Account.

(4) Every person who has acted as Liquidator, whether the liquidation has been concluded or not, shall furnish to the Minister for Industry and Commerce on request particulars of any moneys in hand or under his control representing unclaimed dividends admissible to proof or unapplied or undistributable balances and such other particulars as the Minister may require for the purpose of ascertaining or getting in any money payable into The Companies Liquidation Account, and the Minister may require such particulars to be verified by affidavit.

(5) The Minister may at any time request any such person as is mentioned in sub-rule (4) to submit to him an account verified by affidavit of the sums received and paid by him as Liquidator of the company and may direct an audit of the account.

(6) If any person who has been requested to furnish particulars of any moneys in hand or under his control representing unclaimed dividends admissible to proof or unapplied or undistributable balances under sub-rule (4) or to submit an account under sub-rule (5) shall fail to furnish such particulars or to submit such account within twenty-one days after being requested to do so, the Minister may apply to the Court by special summons and the Court shall make such order as shall be necessary for the purpose of enforcing sub-rules (4) and (5) hereof.

(7) An application under section 307 (3) shall be made by special summons in which the Liquidator who made the lodgment out of which payment is sought and the Minister for Industry and Commerce shall be named as defendants If such Liquidator shall be dead or cannot be traced at the date of such special summons the Court may dispense with the necessity of naming the Liquidator as a defendant.

(8) An application by a Liquidator for payment out of The Companies Liquidation Account of any costs, expenses and disbursements of the voluntary winding up, shall be made by special summons in which the Minister for Industry and Commerce shall be named as defendant.

(9) An application under section 307 (4) for payment out of any moneys paid into the Exchequer shall be made by special summons in which the Minister for Finance shall be named as defendant.

XXV. File of proceedings.

133. All orders, exhibits, admissions, memoranda, attested copies of affidavits, examinations, certificates and all other documents relating to the winding up of the company shall be filed by the Official Liquidator, as far as may be, on one continuous file, and such file shall be kept by him, or otherwise as the Court may from time to time direct. Every contributory of the company and every creditor whose debt or claim has been allowed, shall (save as otherwise provided in this Order) be entitled at all reasonable times to inspect such file free of charge, and at his own expense to take copies or extracts from any of the documents included therein, or to be furnished with such copies or extracts at a rate not exceeding fivepence per folio of seventy-two words, and such file shall be produced in Court, and otherwise, as on occasion may be required.

XXVI. Applications to stay or restrain proceedings.

134. (1) An application under section 217 to stay proceedings in an action then pending against the company in the High Court oron appeal in the Supreme Court shall be made by motion in that action on notice to the plaintiff.

(2) An application under section 217 to restrain further proceedings in any other action or proceeding than those mentioned in sub-rule (1) shall be made by motion in the winding up proceeding on notice to the plaintiff.

135. An application to stay proceedings in an action or proceeding against a company in voluntary liquidation shall, if such action be pending in the High Court or on appeal in the Supreme Court, be made by motion in that action on notice to the plaintiff, and shall otherwise be made by special summons.

XXVII. Applications under sections 201, 245, 247 or 279.

136. (1) An application by an Official Liquidator for an order under section 201 may be made by motion ex parte. On such application the Court may give such directions as it thinks proper in regard to the manner in which the meeting or meetings shall be summoned and in relation to the conduct thereof.

(2) When an order for the winding up of a company has been made, applications under sections 245 or 247 may be made by motion ex parte.

(3) When a petition for the winding up of a company has been presented an application under section 247 may be made by motion ex parte.

(4) An appeal by a creditor or contributory under section 279 (2) shall be brought by special summons.

XXVIII. Applications under sections 234, 236, 237, 243, 287 (3), 299, 347 or 348.

137. In a winding up by the Court, an application under sections 234, 236, 237, 243, 287 (3), 299, 347 or 348 may be made by motion on notice.

XXIX. Termination of winding up by the Court.

138. When the Official Liquidator has passed his final account, he shall apply to the Court for directions as to how the balance due thereon shall be applied; and when the application of such balance as so directed has been vouched to the Examiner, a certificate inthe Form No. 46 shall be made up by the Examiner that the disposal of such balance in manner so directed has been vouched and that the affairs of the company have been completely wound up. In case the company has not already been dissolved, the Official Liquidator shall, immediately after such certificate has become binding, apply to the Courts for an order that the company be dissolved from the date of such order.

XXX. Applications in voluntary winding up.

139. Every application or appeal to the Court in a voluntary winding up may be made by special summons, save as otherwise provided in this Order.

XXXI. Forms in voluntary winding up.

140. The declaration of solvency referred to in section 256 shall be in the Form No. 47.

141. The statement of assets and liabilities referred to in section 261 shall be in the Form No. 48.

142. The Liquidator's final account referred to in sections 263 and 273 shall be in the Form No. 49.

143. The return of the final meeting in a members' voluntary winding up shall be in the Form No. 50.

144. The return of the final meetings in a creditors' voluntary winding up shall be in the Form No. 51.

APPENDIX M.

WINDING UP OF COMPANIES.

0.74 r. 6.

No. 1.

TITLE OF PROCEEDINGS.

THE HIGH COURT

19 No.

Mr. Justice.

In the matter of (insert full name of company) and in the matter of the Companies Act, 1963 .

Note :—the words " in liquidation " should be inserted after the name of the company in forms used subsequent to the date of the order or resolution to wind up.

0.74 r. 8.

No. 2.

Petition (General Form)

[Title as in Form No. 1].

To the High Court.

The humble petition of (insert full name and address of petitioner stating whether a creditor or a contributory) shows as follows :

1. The Company Limited (hereinafter called " the company ") was incorporated in the State under the Companies (Consolidation) Act, 1908 (or under the Companies Acts, 1908 to 1959 or under the Companies Act, 1963 , as the case may be) in the month of , 19 .

2. The registered office of the company is at

3. The nominal share capital of the company is £ , , divided into shares of £ each. The amount of the capital paid up or credited as paid up is £

4. The objects for which the company was established are : (a) to

and other objects set forth in the memorandum of association thereof.

5. (Here set out in paragraphs the facts on which the petitioner relies and conclude as follows) :—

Your petitioner therefore prays :

(1) That the Company Limited may be wound up by the Court under the provisions of the Companies Act, 1963 .

(2) Or that such other Order may be made on this petition as shall be just.

Note :—It is intended to serve this petition on (here insert the name of the company) (this note will be unnecessary if the company is the petitioner).

No. 3.

0.74. r. 8.

PETITION BY UNPAID CREDITOR ON SIMPLE CONTRACT DEBT.

[Title as in Form No. 1].

Paragraphs 1, 2, 3 and 4 as in Form No. 2.

5. The company is indebted to your petitioner in the sum of £ for (state the consideration for the debt with particulars to establish that debt claimed is due).

6. On the day of , 19 , your petitioner served on the company by leaving the same at the registered office thereof as aforesaid a demand under his hand calling on the company to pay the said sum which demand was in the following terms :

7. More than three weeks have now passed since the demand was made but the company has neglected to pay or satisfy the said sum in whole or in part or to make any offer to your petitioner to secure or compound the same.

8. The company is [insolvent and] unable to pay its debts.

9. In the circumstances it is just and equitable that the company should be wound up.

Your petitioner therefore, etc. (as in Form No. 2).

Note :—It is intended to serve this petition &c.

No. 4.

0.74. r. 8.

PETITION FOR ORDER WHERE THE POWERS OF THE DIRECTORS ARE BEING EXERCISED IN A MANNER OPPRESSIVE TO A MEMBER.

[Title as in Form No. 1].

Paragraphs 1, 2, 3 and 4 as in Form No. 2.

(Then set out in paragraphs the facts on which the petitioner relies, e.g.

5. The company was formed by A. B. deceased to carry on the business of formerly carried on by him in partnership with C. D. and E. F. The said A. B., C. D., and E. F. were the first directors of the company. Each of the said three directors held 2,000 shares in the company.

6. The said A.B. died on the day of , having appointed his widow, G.H. the petitioner to be the sole executrix of his last will.

7. By clauses and of the articles of the association of the company it is provided :

(set out the clauses relating to registration of executors and of transfers and for the remuneration of the directors).

8. The said C.D. and E.F. as the sole remaining directors of the company have refused to register the said G.H. as a shareholder of the company.

9. During the lifetime of the said A.B. each of the said directors was paid a salary of £ and directors fees of £ under resolutions passed at general meetings of the company. At an extraordinary general meeting of the company held on the day of the said C.D. and E.F. by the exercise of their voting power as the holders of more than one half of the registered shares of the company increased their remuneration as directors from the sum of £ to the sum of £ .

10. Since the date of the death of the said A.B. no dividends have been paid by the company although the balance sheets and profit and loss accounts have shown considerable profits.

11. Your petitioner charges that the said C.D. and E.F. have excluded and intend to continue to exclude the petitioner from any share in the conduct of the company's business or in the distribution of its profits.

12. Your petitioner further charges that the said D.C. and E.F. are attempting to compel your petitioner to sell her shares to the company to the said C.D. and E.F. at a gross undervalue and that the company's affairs are being conducted and that the powers of the directors of the company are being exercised in a manner oppressive to her and in disregard of her interests as the personal representative of a deceased member.

13. It is just and equitable that the company should be wound up)

Your petitioner therefore &c. (as in Form No. 2).

Note :—It is intended to serve this petition &c.

0.74. r. 11 (2)

No. 5.

ADVERTISEMENT OF PETITION.

[Title as in Form No. 1].

[Name of Company]

Notice is hereby given that a petition for the winding up of the above named company by the High Court was on the day of 19 presented to the High Court by the said company whose registered office is at ................................... (or by A. B. of ) a creditor [or contributory] of the said company [or as the case may be] and that the said petition is directed to be heard before Mr. Justice on the day of , 19 and that any creditor or contributory of the said company who wishes to support or oppose the making of an order on the said petition may appear at the time of hearing by himself or his counsel for that purpose and a copy of the petition will be furnished to any creditor or contributory of the said company who requires it by the undersigned on payment of the regulated charge for the same.

(Signed)

Solicitor for the petitioner.

(Address)

Note :—Any person who intends to appear at the hearing of the said petition must serve on or send by post to the above-named petitioner or his solicitor, notice in writing of his intention to do so. The notice must state the name and address of the person or if a firm the name and address of the firm and must be signed by the person or firm, or his or their solicitor (if any) and must be served or, if posted, must be sent by post in sufficient time to reach the above-named solicitor or the petitioner not later than 5 o'clock in the afternoon of the day of , 19 .

0.74. r. 13.

No. 6.

AFFIDAVIT VERIFYING PETITION.

[Title as in Form No.1].

I, A.B., of make oath and say as follows :—

1. I beg to refer to a copy of the petition herein upon which marked with the l etter " A " I have signed my name before swearing this affidavit.

2. Such of the statements made therein as relate to my own acts and deeds are true and such of the said statements as relate to the acts and deeds of any other person or persons I believe to be true.

Sworn, &c.

No. 7.

0.74. r. 13.

AFFIDAVIT VERIFYING PETITION OF A COMPANY.

[Title as in Form No. 1].

I, A.B. of , make oath and say as follows :—

1. I am (a director) (the secretary) of Limited, the petitioner in the above matter and am duly authorised by the said petitioner to make this affidavit on its behalf.

2. The said petitioner is a company incorporated in the State (or the said petitioner is a company incorporated in England, as the case may be).

3. Such of the statements in the petition now produced and shown to me and marked with the letter " A " as relate to the acts and deeds of the said petitioner are true and such of the statements as relate to the acts and deeds of any other person or persons I believe to be true.

Sworn, &c.

No. 8.

0.74. r. 16.

NOTICE OF INTENTION TO APPEAR ON PETITION.

[Title as in Form No. 1].

Take notice that of a creditor for £ of (or a contributory holding ]number and description of shares] in) the above-named company, intends to appear at the hearing of the petition advertised to be heard on the day of 19 and to support ]or oppose] such petition.

(Signed)

(Address)

No. 9.

0.74. r. 17.

LIST OF PARTIES ATTENDING THE HEARING OF A PETITION.

[Title as in Form No. 1].

The following are the names of those who have given notice of their intention to attend the hearing of the petition herein on the day of 19 ;

Name	Address	Name and address of solicitor	Creditors amount of debt	Contributories number of shares	Opposing	Supporting

(Signed)

0.74. r. 21.

No. 10.

ORDER FOR WINDING UP BY THE COURT.

[Title as in Form No. 1].

day, the day of , 19 .

Upon the petition of A.B. of a creditor ]or contributory] of the above-named company, presented to the High Court on the day of , 19 , and upon hearing counsel for the petitioner, and for and upon reading the said petition, an affidavit of L.M. filed the day of , 19 , Iris Oifigiúil of the day of , 19 , the newspaper of the day of , 19 , each containing an advertisement of the said petition [enter any other evidence], it is ordered that the said company be wound up by the Court under the provisions of the Companies Act, 1963 .

[Insert notice prescribed by rule 20].

0.74. r. 21.

No. 11.

ADVERTISEMENT OF ORDER TO WIND UP.

[Title as in Form No.1].

By an order made in the above matter dated the day of 19 on the petition of it was ordered that [name of company] be wound up by the Court.

(Signed)

Solicitor for the petitioner.

0.74. r. 33.

No. 12.

ORDER APPOINTING AN OFFICIAL LIQUIDATOR.

[Title as in Form No. 1].

day, the day of , 19 .

Upon the application and &c. and upon reading &c., the Court doth appoint of to be the Official Liquidator of the above named company And it is ordered that the said do, on or before the day of next give security to be approved of by the Court and for this purpose an enquiry be held by the Examiner as to what is the proper amount of security to be given by the said Official Liquidator And it is ordered that the said do, on the day of , and on the same day in each succeeding year, leave his accounts at the Examiner's Office And it is ordered that all moneys (or all moneys in excess of £ ) to be received by the said be paid by him into the Bank of Ireland to the credit of the account of the Official Liquidator of the said company within seven days after the receipt thereof.

0.74. r. 28.

FORM No. 13.

STATEMENT OF AFFAIRS.

[Title as in Form No. 1].

[Name of company]

Statement of affairs on the day of , 19 , the date of the winding up order made in this matter.

I, of make oath and say that the statement of affairs attached hereto, upon each page of which I have signed my name, and the several lists thereunto annexed, upon each of which said lists I have signed my name, are to the best of my knowledge and belief a full true and complete statement of the affairs of the above-named company on the said day of , 19 and that immediately prior to the said order the company carried on the following businesses at the folllowing addresses

Sworn, &c.

STATEMENT OF AFFAIRS OF

LIMITED.
I. Assets.	Estimated realisable value
(1)Assets specifically charged (as per List " A ") :
Freehold property
Leasehold property
Other property, viz.:
Total	£
(2)Assets not specifically charged (as per List " B ")
Balance at bank
Cash in hand
Marketable securities
Bills receivable
Trade debtors
Loans and advances
Unpaid calls
Stock in trade
Work in progress

Freehold property
Leasehold property
Lorries and motor vehicles
Other plant and machinery
Furniture, fittings, utensils, &c.
Patents and trade marks
Investments other than marketable securities
Other property, viz.
Total	£
(3)Gross assets :
specifically charged (as at (1) above)	£
not specifically charged (as at (2) above)	£
Total	£

(Signed)

II. LIABILITIES.

(1) Creditors secured by assets specifically charged (as per List " A ") :
(Amounts claimed to be due: £ ) :
Extent to which claims are estimated to be covered by assets specifically charged	£
(2) Preferential creditors (as per List " C ") :
Amounts for which preference is claimed	£
(3) Debenture holders secured by floating charge (as per List " D ") :
Amounts claimed to be due after deducting any sums estimated (at(1) above) to be covered by assets specifically charged	£
(4) Unsecured creditors (as per List " E ") :
Amounts claimed to be due including unsecured balance of claims of creditors secured by assets specifically charged	£
Gross Liabilities	£

(Signed)

III. SUMMARY OF ASSETS ESTIMATED TO BE AVAILABLE TO MEET CREDITORS' CLAIMS

Gross assets—Total (as at I (3) above)	£
deduct amounts due to Secured Creditors to extent to which claims are estimated (at II (1) above) to be covered by assets specifically charged	£
Balance available for preferential creditors	£
deduct amounts claimed to be due to Preferential creditors (as at II (2) above)	£
Balance available for debenture holders secured by a floating charge	£
deduct amounts due to such debenture holders (as at II (3) above)	£
Balance available for unsecured creditors	£
deduct amounts claimed to be due to unsecured creditors (as at II (4) above)	£
Estimated surplus/deficiency	£

(i) The foregoing estimates are subject to the costs of winding up and to any surplus or deficiency on trading pending realisation of the assets.

(ii) There is no unpaid capital liable to be called up or The nominal amount of unpaid capital liable to be called up is £ estimated to produce £ , which is/is not charged in favour of debenture holders.

(Signed)

LIST " A "—ASSETS SPECIFICALLY CHARGE AND CREDITORS FULLY OR PARTLY SECURED (NOT INCLUDIN DEBENTURE HOLDERS SECURED BY A FLOATING CHARGE).

Statement of affairs

List "A"

The names of the secured creditors are to be shown against the assets on which their claims are secured, numbered consecutively, and arranged in alphabetical order as far as possible.

Particulars of assets specifically charged	Date when security given	Estimated value of security	No.	Name of creditor	Address	Amount of debt	Date when contracted	Consideration	Balance of debt unsecured carried to List "E" or List "D"	Estimated surplus from security

(Signed)

LIST "B" — ASSETS NOT SPECIFICALLY CHARGED.

Full particulars of every description of property not specifically charged and not included in any other list are to be set forth in this list.

Statement of affairs

List "B"

	Full statement and nature of property	Book Value	Estimated to produce
		£	£
State name of bankers	Balance at Bank
	Cash in hand
			£
	Marketable securities, viz.
	Bills receivable
	Trade debtors (as per Schedule hereto)
	Loans and advances, viz.
	Unpaid calls
State nature	Stock in trade
State nature	Work in progress
	Freehold property, viz.
	Leasehold property, viz.
	Lorries and motor cars, viz.
	Other plant and machinery
	Furniture, fittings, utensils, &c.
	Patents and trade marks
	Investments other than marketable securities, viz.
	Other property and assets

(Signed)

SCHEDULE OF TRADE DEBTORS.

Statement of affairs —

Schedule I to List "B".

The names to be arranged in alphabetical order and numbered consecutively.

Note :—If the debtor to the company is also a creditor but for a less amount than his indebtedness, the gross amount due to the company and the amount to the contra account should be shown in the third column and the balance only be inserted under the heading " Amount of debt " thus:

Due to company	£	s.	d.
Less: Contra account

No such claim should be included in List " E ".

No.	Name	Address	Amount of debt			Folio of ledger or othe book where particulars to be found	When contracted month and year	Estimated to produce	Particulars of any securities
Good	Doubtful	Bad
			£ s. d.	£ s. d.	£ s. d.

(Signed)

LIST "C" — PREFERENTIAL CREDITORS FOR RATES, TAXES, SALARIES, WAGES, WORKMENS COMPENSATION, DAMAGES AND OTHERWISE.

Statement of affairs

List "C"

The names to be arranged in alphabetical order and numbered consecutively. When the amount of the claim is unascertained write unascertained in column headed "Amount of claim".

No.	Name of creditor	Address	Nature of claim	Amount of claim	Amount payable in full	Balance not preferential carried to List " E "

(Signed)

LIST "D" — DEBENTURE HOLDERS SECURED BY A FLOATING CHARGE.

Statement of affairs

List "D"

The names to be arranged in alphabetical order and numbered consecutively. Separate lists should be furnished of holders of each issue of debentures, if more than one issue has been made.

No.	Name of holder	Address	Amount			Description of assets over which security extends
			£	s.	d.

(Signed)

LIST "E" — UNSECURED CREDITORS.

Statement of affairs

List "E".

The names to be arranged in alphabetical order and numbered consecutively.

Notes :—When there is a contra account against the creditor less than his claim against the company, the amount of the creditors claim and the amount of the contra account should be shown in the third column and the balance only inserted under the heading " Amount of debt ", thus: —

		£	s.	d.
	Total amount of claim
Less:	Contra account

No such set off should be included in the Schedule to trade debtors attached to List " B ".

No.	Name	Address	Amount of debt	Date when contracted	Consideration




	Unsecured balance of creditors partly secured—brought from List " A ".
	Balance not preferential of preferential creditors—brought from List " C ".

(Signed)

No. 14.

0.74. r. 51.

NOTICE TO CREDITORS OF FIRST MEETING.

[Title as in Form No. 1].

(Under the order for winding up the above named company, dated the day of , 19 .)

Notice is hereby given that the Court has directed a meeting of creditors of the above company and that such meeting will be held at on the day of , 19 at o'clock in the noon.

Your proof must be lodged with me not later than o'clock on the day of , 19 if you wish to vote at this meeting. The purpose of the meeting is to determine by resolution whether or not an application should be made to the Court for the appointment of a committee of inspection to act with the Official Liquidator, and who are to be the members of the committee if appointed. Forms of proof and of general and special proxies are enclosed herewith. Proxies to be used at the meeting must be lodged with at in the County of not later than o'clock on the day of , 19 .

Dated

(Signed)

Official Liquidator.

No. 15.

0.74. r. 51.

NOTICE TO CONTRIBUTORIES OF FIRST MEETING.

[Title as in Form No. 1].

Notice is hereby given that the Court has directed a meeting of contributories of the above named company and that such meeting will be held at on , the day of , 19 at o'clock in the noon. The purpose of the meeting is to determine by resolution whether or not an application should be made to the Court for the appointment of a committee of inspection to act with the Liquidator and who are to be the members of the committee if appointed. Forms of general and special proxies are enclosed herewith. Proxies to be used at the meeting must be lodged with at in the County of not later than o'clock on the day of ,19 . A member entitled to attend and vote at the above meeting is entitled to appoint a proxy to attend, speak and vote instead of him. A proxy need not be a member of the company.

Dated

(Signed)

Official Liquidator.

No. 16.

0.74. r. 56.

NOTICE OF MEETING OF CREDITORS DIRECTED BY THE COURT.

[Title as in Form No. 1].

Notice is hereby given that the Court has directed a meeting of the creditors of the above named company to be summoned for the purpose of ascertaining their wishes as to (state the object for which the meeting is called, unless the notice is by advertisement, in which case say, certain matters relating to the winding up of the said company) and that such meeting will be held on day the day of , 19 at o'clock in the noon at at which time and place all the creditors of the said company are requested to attend. (The Court has appointed H.T. of to act as chairman of such meeting.)

Forms of general and special proxies are enclosed herewith. Proxies to be used at the meeting must be lodged with in the County of not later than o'clock on day the day of , 19 .

Dated

(Signed)

Official Liquidator.

0.74. r. 56.

No. 17.

NOTICE OF MEETING OF CONTRIBUTORIES DIRECTED BY THE COURT.

[Title as in Form No. 1].

Notice is hereby given that the Court has directed a meeting of the contributories of the above named company to be summoned for the purpose of ascertaining their wishes as to (state the objects for which the meeting is called, unless the notice is by advertisement, in which case say, certain matters relating to the winding up of the said company) and that such meeting will be held on day the day of , 19 at o'clock in the noon at at which time and place all the contributories of the said company are requested to attend. The Court has appointed A.B. of to act as chairman of such meeting.

Forms of general and special proxies are enclosed herewith. Proxies to be used at the meeting must be lodged with in the County of not later than o'clock on day the day of , 19 .

A member entitled to attend and vote at the above meeting is entitled to appoint a proxy to attend, speak and vote instead of him. A proxy need not be a member of the company.

Dated

(Signed)

Official Liquidator.

0.74. r. 56. (2).

No. 18.

MEMORANDUM OF APPOINTMENT OF CHAIRMAN OF MEETING.

[Title as in Form No. 1].

The Court has appointed A.B. of one of the creditors [or contributories] of the above named company to act as chairman of the meeting of the creditors [or contributories] of the said company summoned by direction of the Court to be held on day the day of , 19 at o'clock in the noon at and to report the result of such meeting to the Court.

(Signed)

Registrar/Examiner.

0.74. r. 56 (2).

No. 19.

CHAIRMAN'S REPORT OF RESULT OF MEETING.

[Title as in Form No. 1].

I, the person appointed by the Court to act as chairman of a meeting of the creditors (or contributories) of the above namedcompany summoned by advertisement (or notice) dated the day of 19 and held on the day of, , 19 at do hereby report to the Court the result of such meeting as follows :

The said meeting was attended, either personally or by proxy by creditors whose claims against the said company have been allowed amounting in the whole to £ ]or by contributories holding shares in the said company and entitled by the regulations of the company, to the number of votes hereinafter mentioned].

The question submitted to the said meeting was, whether the creditors ]or contributories] of the said company approved of the proposal of the Official Liquidator of the said company that (as the case may be) and whether they wished that such proposal should be adopted and carried into effect.

The said meeting was unanimously of opinion that the said proposal should ]or, should not] be adopted and carried into effect.

The result of the voting upon such question was as follows :—The under-mentioned creditors [or contributories] voted in favour of the said proposal being adopted and carried into effect :—

Name of creditor [or contributory]	Address	Amount of claim allowed [or number of shares]	Number of votes conferred on each contributory by the regulations of the company

The undermentioned creditors [or contributories] voted against the said proposal being adopted and carried into effect:—

Name of creditor [or contributory]	Address	Amount of claim allowed [or number of shares]	Number of votes conferred on each contributory by the regulations of the company

Dated

(Signed)

Chairman.

0.74. r. 74. (2).

No. 20.

LIST OF CREDITORS (OR CONTRIBUTORIES) TO BE USED AT EVERY MEETING.

[Title as in Form No. 1].

Meeting held at this day of 19 .

Consecutive No.	Names of creditors [or contributiries] present or represented	Amount of proof (a)
In person	Proxies
1		£ s. d.	£ s. d.
2
3
4
5
Total number of creditors

(a) In case of contributories insert " number of shares " and " number of votes " according to the regulations of the company".

(Signed)

Chairman.

0.74. r. 76.

No. 21.

GENERAL PROXY.

[Title as in Form No. 1].

I/We, of a creditor [or contributory] hereby appoint (1) to be my/our general proxy to vote at the meeting of creditors [or contributories] to be held in the above matter on the day of , 19 or at any adjournment thereof.

Dated

(Signed) (2)

Notes :

(1) The person appointed general proxy may, in a winding up by the Court be the Official Liquidator or such other person as the creditor [or contributory] may appoint and in a voluntary winding up may be the Liquidator or if there is no Liquidator, the chairman of the meeting or such other persons as the creditor [or contributory] may appoint. The proxy form should be altered accordingly.

(2) If a firm, sign the firms trading name and add " by A.B. a partner in the said firm. " If the appointor is a corporation, then the form of proxy must be under its common seal or under the hand of some officer duly authorised in that behalf and the fact that the officer is so authorised must be so stated.

(3) The proxy form when signed must be lodged by the time and, at the address stated for that purpose in the notice convening the meeting at which it is to be used.

No. 22.

0.74, r. 76.

SPECIAL PROXY.

[Title as in Form No. 1].

I/We, of a creditor [or contributory] hereby appoint (1) as my/our proxy at the meeting of creditors [or contributories] to be held on the day of , 19 or at any adjournment thereof to vote (a) .................. the resolution No. (b) .................. in the notice convening the said meeting.

(a) Here insert the word "for" or the word "against" as the case may require.

(b) Specify the particular resolution.

Dated

(Signed) (2)

Notes

(1) The person appointed proxy may, in a winding up by the Court, be the Official Liquidator or such other person as the creditor or contributory may appoint, and in a voluntary winding up, the Liquidator or if there is no Liquidator the chairman of a meeting or such other person as the creditor or contributory may appoint. The proxy form should be altered accordingly. A creditor or contributory may give a special proxy to any person to vote at any specified meeting or adjournment thereof on all or any of the following matters :—

(a) for or against the appointment or continuance in office of any specified person as Official Liquidator or as a member of the committee of inspection ;

(b) on all questions relating to any matter, other than those above referred to, arising at a specified meeting or adjournment thereof.

(2) If a firm, sign the firm's trading title and add " by A.B. a partner in the said firm ". If the appointor is a corporation, then the form of proxy must be under its common seal or under the hand of some officer duly authorised in that behalf, and the fact that he is so authorised must be so stated.

(3) The proxy form when signed must be lodged by the time and at the address named for that purpose in the notice convening the meeting at which it is to be used.

No. 23.

0.74. r. 85 (2).

DISCLAIMER OF LEASE.

[Title as in Form No. 1].

Pursuant to an order of the Court dated the day of , 19 I, the Liquidator of the above named company, hereby disclaim all interest in the lease dated the day of , 19 whereby the premises (insert description of the property disclaimed) were demised to at a rent of £ per annum for a term of . In witness whereof I, the Liquidator of the above named company have hereunto set my hand and affixed my seal this day of , 19 .

0.74. r. 85. (2).

No. 24.

NOTICE OF DISCLAIMER OF LEASE.

[Title as in Form No. 1].

Take notice that, pursuant to an order of the Court, dated the day of , 19 I, the Liquidator of the above named company, by writing under my hand and seal bearing date the day of , 19 disclaimed all interest in the lease dated the day of , 19 whereby the premises (insert description of the property disclaimed) were demised to at a rent of £ per annum for a term of years. The above-mentioned disclaimer has been delivered to the registrar of companies.

Dated

(Signed)

Official Liquidator.

(address)

0.74. r. 87.

No. 25.

AFFIDAVIT IN SUPPORT OF LIST OF CONTRIBUTORIES.

[Title as in Form No. 1].

I, of , the Official Liquidator of the above named company, make oath and say as follows :

(1) The paper writing marked " A " upon which I have signed my name before swearing this affidavit, contains a list of the contributories of the said company, made out by me from the books and papers of the said company, together with their respective addresses and the number of shares (or extent of interest) to be attributed to each ; and such list is, to the best of my knowledge, information and belief, a true and accurate list of the contributories of the said company so far as I have been able to make out and ascertain the same.

(2) I have, in the first part of the said list, distinguished the persons who are contributories in their own right.

(3) I have, in the second part of the said list, distinguished the persons who are contributories as being representatives of, or being liable for the debts of others.

Sworn &c.

0.74. r. 87.

No. 26.

LIST OF CONTRIBUTORIES REFERRED TO IN FORM NO. 25.

" A "

[Title as in Form No. 1].

This list of contributories marked " A " was produced and shown to and is the same list of contributories as is referred to in his affidavit sworn before me this day of , 19 .

FIRST PART—CONTRIBUTORIES IN THEIR OWN RIGHT.

Serial No.	Address	Name	Description	Date when included in the list	Number of shares [or,extent of interest]	Amount called up	Amount paid up

SECOND PART—CONTRIBUTORIES AS BEING REPRESENTATIVES OF OR LIABLE FOR THE DEBTS OF OTHERS.

Serial No.	Address	Name	Description	In what character included	Number of shares [or,extent of interest]	Amount called up	Amount paid up

(Signed)

0.74. r. 88.

No. 27.

NOTICE TO CONTRIBUTORIES OF APPOINTMENT TO SETTLE LIST OF CONTRIBUTORIES.

[Title as in Form No. 1].

The Court has appointed the day of , 19 at o'clock in the noon at the Examiner's Office, Four Courts, Dublin, to settle the list of the contributories of the above named company, made out and left at the said office by the Official Liquidator of the said company, and you are included in such list in the character and for the number of shares ]or extent of interest] stated below ; and if no sufficient cause is shown by you to the contrary at the time and place aforesaid, you will be included in the list then settled.

Dated

(Signed)

Official Liquidator.

No. on list	Name	Address	Description	In what character included	Number of shares [or,extent of interest]	Amount called up	Amount paid up

0.74. r. 93.

No. 28.

NOTICE OF MOTION FOR CALL.

[Title as in Form No 1]

Take notice that on day the day of , 19 at o'clock in the forenoon an application by the Official Liquidator of the above named company will be made to the Court for an order that a call to the amount of shillings per share may be made on all the contributories (or, if upon any particular class, specify it) of the said company, which application will be based on the affidavit of the Official Liquidator (a copy of which is served herewith), the documents therein referred to, the return of the case and the reasons to be offered.

Dated

(Signed)

Solicitor for the Official Liquidator.

0.74. r. 93.

No. 29.

AFFIDAVIT OF OFFICIAL LIQUIDATOR IN SUPPORT OF APPLICATION FOR A CALL.

[Title as in Form No. 1].

I, of , the Official Liquidator of the above named company make oath and say as follows :

1. I have in the schedule marked " A " upon each page of which I have signed my name before swearing this affidavit, set forth a statement showing the amount due in respect of the debts allowed against the said company, and the estimated amount of the costs, charges and expenses of and incidental to the winding up thereof and which said several amounts in the aggregate are £ or thereabouts.

2. I have also in the said schedule set forth a statement of the assets in hand belonging to the said company amounting to the sum of £ and no more. There are no other assets belonging to the said company except the amount due from some of the contributories of the said company, and to the best of my knowledge and belief it will be impossible to realise more than the sum of £ or thereabouts in respect of the said amounts.

3. It appears from the Examiner's certificate dated the day of , 19 that persons have been included on the list of contributories of the said company in respect of the total number of shares.

4. For the purpose of satisfying the several debts and liabilities of the said company and paying the costs, charges and expenses of and incidental to the winding up thereof I believe that the sum of £ will be required in addition to the amount of the assets of the said company mentioned in the said schedule and the said sum of £ .

5. In order to provide the said sum of £ it is necessary to make a call upon the several persons who have been included in the list of contributories as before mentioned and having regard to the probability that some of such contributories will fail partly or wholly to pay the amount of such call, I believe that for the purpose of realising the amount required it is necessary that a call of shillings per share should be made.

Sworn &c.

0.74. r. 93

No. 30.

ADVERTISEMENT OF INTENDED CALL.

[Title as in Form No. 1].

Pursuant to an order dated the Court has appointed the day of for the hearing of an application by the Official Liquidator of the above named company for an order that a call be made on all the contributories of the said company [or as the case may be] and that the Official Liquidator proposes that such call shall be shillings per share. All persons interested are entitled to attend at such day, hour and place to offer objections to the making of such order and to such call.

Dated

(Signed)

Examiner.

0.74. r. 94.

No. 31.

NOTICE TO BE SERVED WITH THE GENERAL ORDER FOR A CALL.

[Title as in Form No. 1].

The amount due from you A.B., in respect of the call made by the above (or within) order is the sum of £ which sum is to be paid by you into the Bank of Ireland to the account mentioned in the said order. You may pay the same in person, *or through a banker or other agent : but this notice and copy order must be produced at the Bank upon such payment and the cashier of the Bank will, upon receiving the same, deliver to you a certificate of the payment numbered signed by the said cashier. In order to prevent execution being issued or other proceedings being taken against you for non-payment, you must, immediately after such payment, give written notice of the payment and of the date thereof to me as the Official Liquidator of the said company at my office at

Dated

(Signed)

Official Liquidator.

0.74. r. 120.

No. 32.

NOTICE AS TO MODE OF PAYMENT.

[Title as in Form No. 1].

You may make the payment directed by the within (or above order) at the Bank of Ireland in person (continue as in Form No. 31 from*

Dated

(Signed)

Official Liquidator.

0.74. r. 120.

No. 33.

CERTIFICATE OF PAYMENT.

[Title as in Form No. 1].

No.........

I hereby certify that C.D. of has this day paid into the Bank of Ireland £ to be placed to the credit of the Official Liquidator of the above named company pursuant to an order dated the day of , 19 .

Dated

For the Governor and Company of the Bank of Ireland.

(Signed)

£ : : Cashier.

0.74. r. 121.

No. 34.

AFFIDAVIT OF NON-PAYMENT.

[Title as in Form No. 1].

I, of , the Official Liquidator of the above named company make oath and say as follows :

1. , the person named in an order made in this matter by Mr. Justice , dated the day of 19 who was duly served with a copy of the said order on the day of , 19 has not paid into the Bank of Ireland to the account of the Official Liquidator of the said company the whole or any part of the sum of £ as was directed by the said order

(Or, in the case of several parties)

1. None of the several persons whose names and addresses are set forth in the schedule hereunder written and who have respectively been duly served with the order made in this matter by Mr. Justice on the respective dates set opposite their respective names in the said schedule, have paid into the Bank of Ireland to the account of the Official Liquidator of the said company the whole or any part of the several sums of money set opposite their respective names in the said schedule hereunder written, as by the said order respectively directed.

2. I am able to depose to such non-payment because I have this day ascertained, by inquiry at the Bank that such payment [or payments] has [or have] not been made and I have seen the certificate of payment numbered [or several certificates of payment, the numbers whereof respectively are set forth in the sixth column of the said schedule opposite the names of the said respective persons, being certificates] furnished by me to the cashier of the Bank for delivery to the said [or several persons respectively] upon such payment [or payments] being made, still in the hands of the cashier of the Bank. No notice [or notices] of such payment [or payments] having been made has [or have] been given to me by the said [or several persons respectively].

Sworn &c.

SCHEDULE.

Name	Address	Description	Amount	Date of order	Number of certificate
			£ s. d.

0.74. r. 96.

No. 35.

ADVERTISEMENT FOR CREDITORS.

[Title as in Form No. 1].

The creditors of the above named company are required, on or before the day of to send their names and addresses and the particulars of their debts or claims and the names and addresses of their solicitors, if any, to of , the Official Liquidator of the said company and if so required by notice in writing from the Official Liquidator, are to file such affidavits in proof of claims as they may be advised and to give notice of filing thereof to the Official Liquidator and to attend at such time and place as shall be specified in such notice or, in default thereof, they will be excluded from any distribution made before such debts or claims are proved.

day the day of , 19 at o'clock in the noon at the Examiner's Office, Four Courts, Dublin, has been appointed for hearing and adjudicating upon the said debts and claims.

Dated

(Signed)

Examiner.

0.74. r. 98.

No. 36.

AFFIDAVIT OF OFFICIAL LIQUIDATOR AS TO DEBTS AND CLAIMS.

[Title as in Form No. 1].

I, , of , the Official Liquidator of the above named company make oath and say as follows :

1. I have in the paper writing marked " A " upon which I have signed my name before swearing this affidavit set out a list of all the debts and claims the particulars of which have been sent in to me by persons making claims upon, or claiming to be creditors of the said company, pursuant to the advertisement issued in that behalf dated the day of , 19 and the names and addresses of the persons by whom such claims are made.

2. I have investigated the said debts and claims and compared the same with the books and documents of the said company and the statement of affairs (omit the reference to statement of affairs if the Court has dispensed with a statement of affairs) in order to ascertain, so far as I am able, which of such debts and claims are legally due from the said company ; and I have, in the first part of the said list, set out such of the said debts and claims or parts thereof as in my opinion are legally due from the said company and proper to be allowed without further evidence ; and I have, in the sixth column of the said first part of the said list, set out the amounts proper to be allowed in respect of such debts and claims ; and I believe that such amounts respectively are legally due and proper to be allowed.

3. I have in the second part of the said list set forth such of the said debts and claims as in my opinion ought to be proved by the respective creditors.

Sworn &c.

0.74. r. 98.

No. 37.

EXHIBIT REFERRED TO IN FORM No. 36.

" A "

[Title as in Form No. 1].

Lists of debts and claims of which the particulars have been sent in to the Official Liquidator.

This paper writing marked " A " was produced and shown to and is the same as is referred to in his affidavit sworn before me this day of , 19 .

FIRST PART—DEBTS AND CLAIMS PROPER TO BE ALLOWED WITHOUT FURTHER EVIDENCE.

Serial No.	Names of creditors	Addresses and descriptions	Particulars of debt or claim	Amount claimed	Amount proper to be allowed	Observations
				£ s. d.	£ s. d.

SECOND PART—DEBTS AND CLAIMS WHICH OUGHT TO BE PROVED BY THE CREDITORS.

Serial No.	Names of creditors	Addresses and descriptions	Particulars of debt or claim	Amount claimed

(Signed)

0.74. r. 99.

No. 38.

NOTICE TO CREDITOR OF ALLOWANCE OF DEBT.

[Title as in Form No. 1].

The debt claimed by you in this matter has been allowed at the sum of £ [if part only allowed, add : if you claim to have a larger sum allowed, you are hereby required to come in and prove the further amount claimed by you against the above named company by filing your affidavit and giving notice thereof to me on or before the day of next : and you are to attend in person or by your solicitor at the Examiner's Office, Four Courts, Dublin, on the day of , 19 at o'clock in the noon being the time appointed for hearing and adjudicating upon the claim.]

Dated

(Signed)

Official Liquidator.

0.74. r. 99.

No. 39

NOTICE TO CREDITORS TO COME IN AND PROVE THEIR DEBTS.

[Title as in Form No. 1].

You are hereby required to come in and prove the debt claimed by you against the above named company by filing your affidavit and giving notice thereof to me on or before the day of next ; and you are to attend in person or by your solicitor at the Examiner's Office, Four Courts, Dublin, on the day of , 19 at o'clock in the noon being the time appointed for hearing and adjudicating upon the claim.

Dated

(Signed)

Official Liquidator.

0.74. r. 104.

No. 40.

AFFIDAVIT OF CREDITOR IN PROOF OF DEBT.

[Title as in Form No. 1].

I, of , make oath and say as follows :

1. The above named company was on the day of , 19 the date of the order for winding up the same and still is legally indebted to me in the sum of £ for (describe shortly the nature of the debt) as shown by the account upon which marked with the letter " A ' I have signed my name prior to the swearing of this affidavit.

2. I have not, nor has any person by my order or to my knowledge or belief for my use received the said sum of £ or any part thereof or any security or satisfaction for the same or any part thereof (if any security add ; except the following : ).

3. The following vouchers are available to substantiate the debt claimed above :—

Sworn &c.

0.74. r. 111.

No. 41.

PROOF OF DEBT OF WORKMEN.

[Title as in Form No. 1].

I, of , on behalf of the workmen and others employed by the above named company hereby claim that the said company was on the day of , 19 and still is legally indebted to the several persons whose names, addresses and descriptions appear in the schedule hereto in the sums severally set against their names in the sixth column of such schedule for wages due to them respectively as workmen or others (after deduction of income tax) in the employment of the said company in respect of services rendered by them respectively to the said company during such periods as are set out against their respective namesin the fifth column of such schedule, for which said sums, or any part thereof, I say that they have not nor has any of them had or received any manner of satisfaction or security whatsoever.

Dated

(Signed)

To the Official Liquidator of Company Limited.

SCHEDULE

1	2	3	4	5	6
No.	Full name of workman	Address	Description	Period over which wages due	Amount due

No. 42.

0.74. r. 117.

AUTHORITY TO LIQUIDATOR TO PAY DIVIDENDS TO ANOTHER PERSON.

[Title as in Form No. 1].

To the Official Liquidator of and Company Limited.

Sir,

I/We hereby authorize and request you to pay to of , all dividends as they are declared in the above named matter and which may become due and payable to me/us in respect of the proof of debt for a sum of £ against the above named company made on my/our behalf. And I/we further request that the cheque or cheques drawn in respect of such dividends may be made payable to the order of the said whose receipt shall be a sufficient authority to you for the issue of such cheque or cheques in his name. It is understood that this authority is to remain in force until revoked by me/us in writing.

Dated

(Signed)

Witness to the signature of

No. 43.

0.74. r. 123.

REQUEST BY OFFICIAL LIQUIDATOR FOR INVESTMENT OF FUNDS.

[Title as in Form No. 1].

To the Governor and Company of the Bank of Ireland.

I, the Official Liquidator of the above named company request that the Bankshall invest the sum of being part of the cash balance standing to the credit of the said company on my account as Official Liquidator of the said company with the Bank in (specify securities) in my name and in the name of the Examiner of this Court, for the benefit of the said company.

Dated

(Signed)

Official Liquidator.

(Countersigned)

Examiner.

0.74. r. 131. (b).

No. 44.

LIQUIDATOR'S STATEMENT OF ACCOUNTS.

(Pursuant to section 306).

GENERAL DIRECTIONS

AS TO PREPARATION OF THE STATEMENT OF ACCOUNTS.

(1) The statement should be on sheets 13 inches by 16 inches.

(2) The statement should contain a detailed account of all the Liquidator's realisations and disbursements in respect of the company. The statement of realizations should contain a record of all receipts derived from assets existing at the date of the winding up order or realisation and subsequently realised, including balance in bank, book debts and calls collected, property sold, &c. and the account of disbursements should contain all payments for costs and charges or to creditors or contributories. Where property has been realised, the gross proceeds of sale should be entered under realizations, and the necessary payments incidental to sales should be entered as disbursements. These accounts should not contain payments into or out of bank or temporary investments by the Liquidator or the proceeds of such investments when realised which should be shown separately by a separate detailed statement of monies invested by the Liquidator and investments realised. Interest allowed or charged by the bank, bank charges and commission, and profit or loss upon the realisation of temporary investments, should however, be inserted in the accounts of realizations or disbursements, as the case may be. Each receipt and payment should be entered in the account in such a manner as sufficiently to explain its nature. The receipts and payments should severally be added up at the foot of each sheet and the totals carried forward from one account to another without any intermediate balance, so that the gross totals represent the total amounts received and paid by the Liquidator respectively.

(3) When the Liquidator carries on a business, a trading account in the form annexed hereto should be forwarded as a distinct account, and the totals of receipts and payments on the trading account should alone be set out in the general statement of account.

(4) When dividends or instalments of compositions are paid to creditors, or a return of surplus assets is made to contributories, the total amount of each dividend, or instalment of composition or return to contributories actually paid, should be entered in the statement of disbursements as one sum ; and the Liquidator should forward separate accounts showing in lists the amount of the claim of each creditor, and the amount of dividend or composition payable to each creditor, and of surplus assets payable to each contributory, distinguishing in each list the dividends or instalments of composition and shares of surplus assetsactually paid and those remaining unclaimed. Each list should be on sheets 13 inches by 8 inches.

(5) When unclaimed dividends, instalments of composition or returns of surplus assets are paid into The Companies Liquidation Account, the total amount so paid in should be entered in the statement of disbursements as one sum.

(6) Credit should not be taken in the statement of disbursements for any amount in respect of Liquidator's remuneration unless it has been duly allowed by resolution of the committee of inspection or of the creditors or of the company in general meeting or by order of Court as the case may require.

LIQUIDATOR'S STATEMENT OF ACCOUNT.

(Pursuant to section 306 of the Companies Act, 1963 ).

Name of company

No. of company

Nature of proceedings (whether a winding up by the Court or a members' or creditors' voluntary winding up.)

Date of commencement of winding up :

Date to which last statement (if any) was brought down :

Date to which this statement is brought down :

Name and address of Liquidator :

This statement is required in duplicate.

GENERAL STATEMENT OF ACCOUNT.

Realizations				Disbursements
Date	From whom received	Nature of assets realised	Amount	Date	To whom paid	Nature of disbursements	Amount
			£ s. d.				£ s. d.
		Brought forward from last statement				Brought forward from last statement





		Carried forward				Carried forward

Note :— No balance should be shown on this account but the total realizations and disbursements only which should be carried forward to the next account.

ANALYSIS OF BALANCE.

	£	s.	d.
Total realisation
"disbursements.
Balance

The balance is made up as follows :—

1. Cash in hands of Liquidator
	£	s.	d.
2. Total payments into bank including balance at date of commencement of winding up (as per bank sheets) Total withdrawals from bank
Balance at bank
*3. Amounts invested by Liquidator Less amount realised from same
Balance
Total balance as shown above				£

[Note : Full details of stocks purchased for investment and realisation thereof should be given in a separate statement.]

*The investment or deposit of money by the Liquidator does not withdraw it from the operation of section 307 of the Companies Act, 1963 .

Note :—The Liquidator should also state—

(1) The amount of the estimated assets and liabilities at the date of the commencement of the winding up.	Assets (after deducting amounts charged to be secured creditors and debenture holders.)			£
		Debenture holders	£
		Unsecured creditors	£

(2) The total amount of the capital paid up at the date of the commencement of the winding up.		Paid up in cash	£
Issued as paid up otherwise than for cash	£

(3) The general description and estimated value of outstanding assets (if any).

(4) The causes which delay the termination of the winding up.

(5) The period within which the winding up may probably be completed.

Dated

(Signed)

Liquidator

TRADING ACCOUNT.

A.B., , the Liquidator of the above named company in account with Company Limited from the day of , 19 to the day of , 19 (This account is required in duplicate in addition to the general statement of account).

	Receipts				Payments
Date		£	s.	d.		£	s.	d.







	Total £				Total £

Dated

(Signed)

Liquidator.

0.74, r. 131. (b).

No. 45.

LIQUIDATOR'S AFFIDAVIT VERIFYING HIS ACCOUNT UNDER SECTION 306.

(Name of company).

No. of company :

I, , of , the Liquidator of the above named company, make oath and say as follows :

1. I refer to the statement of account hereunto annexed upon which marked " A " I have signed my name before swearing this affidavit and I say that the particulars therein contained about the proceedings in and position of the liquidation of the said company are true and correct to the best of my knowledge and belief.

2. The said statement of account ]add where appropriate including the trading account annexed] contains a true and full account of all moneys received and payments made by me in the winding up of the said company from the day of , 19 to the day of , inclusive, and I have not nor has any other person by my order or for my use during that period received or paid any moneys for or on account of the said company other than as disclosed in the said statement

2. From the day of , 19 to the day of , 19 inclusive I have not nor has any other person by my order or for my use received or paid any moneys whatsoever for or on account of the said company

Sworn &c.

This affidavit is NOT required to be sent in duplicate, but must be accompanied by the statement of account in duplicate.

No. 46.

0.74. r. 138.

CERTIFICATE OF THE COMPANY HAVING BEEN COMPLETELY WOUND UP.

[Title as in Form No. 1].

In pursuance of the directions given to me by the Court I hereby certify that the payments mentioned in the order dated the..........day of.................. have been made and that the distribution of the residue by the said order directed has been vouched, and that the affairs of the above named company have been completely wound up.

The evidence produced &c.

Dated

(Signed)

Examiner.

No. 47.

0.74. r. 140.

DECLARATION OF SOLVENCY.

THE COMPANIES ACT, 1963 .

MEMBERS' VOLUNTARY WINDING UP.

DECLARATION OF SOLVENCY EMBODYING A STATEMENT OF ASSETS AND LIABILITIES.

(Pursuant to section 256).

Limited.

Name of company

No. of company

Presented by

We,

and

being all (or the majority of) the directors of

Limited do solemnly and sincerely declare that we have made a full inquiry into the affairs of this company, and that having so done, we have formed the opinion that this company will be able to pay its debts in full within a period of *months from the commencement of the winding up, and we refer to a statement of the company's assets and liabilities as at , 19 upon each page of which statement marked with the letter " A "we have signed our respective names before making this declaration. And we make this solemn declarationconscientiously believing the same to be true and by virtue of the Statutory Declarations Act, 1938 .

Declared &c.

*Insert a period of months not exceeding twelve.

Statement as at , 19 showing assets at estimated realisable values and liabilities expected to rank.

Assets and liabilities	Estimated to realise, or to rank for payment, (to the nearest £)
	£
Assets :—
Balance at bank
Cash in hand
Marketable securities
Bills receivable
Trade debtors
Loans and advances
Unpaid calls
Stock in trade
Work in progress

Freehold property
Leasehold property
Plant and machinery
Motor cars and lorries
Furniture, fittings, utensils, &c.
Patents, trade marks &c.
Investments other than marketable securities
Other property, viz :—
Estimated realisable value of assets £

Liabilities :—		£
Secured on specific assets, viz
Secured by floating charge(s)
Estimated cost of liquidation and other expenses including interest accruing until payment of debts in full
Unsecured creditors (amounts estimated to rank for payment) :—	£
Trade accounts
Bills payable
Accrued expenses
Other liabilities

Contingent liabilities :

	Total
		Total
Estimated surplus after paying debts in full

Remarks :

(Signed)

No. 48.

0.74. r. 141.

STATEMENT OF ASSETS AND LIABILITIES.

(Pursuant to section 261)

STATEMENTS OF ASSETS AND LIABILITIES.

of Company Limited

To be submitted to a meeting of creditors pursuant to section 261 of the Companies Act, 1963 by the Liquidator who is of opinion that the company is unable to pay its debts in full within the period stated in the declaration of solvency, viz., months from the commencement of the winding up.

Date of commencement of winding up : , 19 .

Liquidator's remarks.

The Liquidator should draw attention to any item where there is a substantial difference between his estimate and the directors' estimate in the statement annexed to the declaration of solvency.

STATEMENT OF ASSETS AND LIABILITIES OF LIMITED.

as at the day of , 19 .

I. Assets.	Estimated realisable value
(1) Assets specifically charged
Freehold property
Leasehold property
Other property, viz.

Total	£
(2) Assets not specifically charged
Balance at bank
Cash in hand
Marketable securities
Bills receivable
Trade debtors
Loans and advances
Unpaid calls
Stock in trade
Work in progress

Freehold property
Leasehold property
Lorries and motor vehicles
Other plant and machinery
Furniture, fittings, utensils, &c.
Patents and trade marks
Investments other than marketable securities
Other property, viz.

Total	£
(3) Gross assets :
specifically charged (as at (1) above)	£
not specifically charged (as at (2) above)	£
Total	£
II. Liabilities.
(1) Creditors secured by assets specifically charged
(Amounts claimed to be due : £) :
Extent to which claims are estimated to be covered by assets specifically charged	£
(2) Preferential creditors
Amounts for which preference is claimed	£
(3) Debenture holders secured by floating charge
Amounts claimed to be due after deducting any sums estimated (at (1) above) to be covered by assets specifically charged	£
(4) Unsecured creditors
Amounts claimed to be due including unsecured balance of claims of creditors secured by assets specifically charged	£
Contingent liabilities (state nature)	£
Gross liabilities	£

III. Summary of assets estimated to be available to meet creditors' claims.
Gross assets —total (as at I (3) above)	£
deduct amounts due to Secured creditors
to extent to which claims are estimated (at II (1) above) to be covered by assets specifically charged	£
Balance available for preferential creditors	£
deduct a mounts claimed to be due to preferential creditors (as at II (2) above)	£
Balance available for debenture holders secured by a floating charge	£
deduct amounts due to such debenture holders (as at II (3) above)	£
Balance available for unsecured creditors	£
deduct amounts claimed to be due to unsecured creditors (as at II (4) above)	£
Estimated surplus/deficiency	£
(i) The foregoing estimates are subject to the costs of winding up and to any surplus or deficiency on trading pending realisation of the assets.
(ii) There is no unpaid capital liable to be called up or The nominal amount of unpaid capital liable to be called up is £estimated to produce £, mwhich is/is not charged in favour of debenture holders.
Dated
(Signed)
Liquidator.

0.74 r. 142

No. 49.

LIQUIDATOR'S STATEMENT OF ACCOUNT (MEMBERS OF CREDITORS VOLUNTARY WINDING UP).

(Pursuant to section 263 or section 273).

Name of company	(in liquidation).
No. of company
Presented by

Delete as necessary

LIQUIDATOR'S STATEMENT OF ACCOUNT IN MEMBERS/CREDITORS VOLUNTARY WINDING UP.

Statement showing how the winding up has been conducted and the property of the company has been disposed of.

From , 19 . (Commencement of winding up) to , 19 . (Close of winding up).

Statement of assets and liabilities

Receipts

Payments

£ s. d.

Receipts

Costs of solicitor to Liquidator

Cash at bank

Other law costs

Cash in hand

Liquidator's remuneration :—

Marketable securities

Where applicable

{

% on £realised

Sundry debtors

% on £ distributed

Stock in trade

Work in progress

Freehold property

By whom fixed

Leasehold property

Auctioneers and valuers charges

Motor cars and lorries

Costs of possesion and maintenance of estate

Plant and machinery

Costs of notices in Iris Oifigiúil and newspapers

Furniture, fittings and utensils, &c.

Incidental outlay

Total cost and charges

Patents, trade marks, &c.

Investments other than

}

(i) Debenture holders :—

marketable securities

Payment of £

Surplus from securities

per £

debenture

Unpaid calls at commencement of	}		Payment of £	£	s.	d.
		per £debenture
Amounts received from calls on contributories made in the winding up	}		(ii) Creditors :—
	}		*preferential
		* unsecured
Receipts per trading account			Divident(s) ofs.d. in £
Other per trading account			on £
	£		(The estimate of amount expected to rank for dividend was £)
Less:—			(iii) Returns to contributories
Payments to redeem securities			s.d. per £
Cost of execution			†share
Payments per trading account			s.d. per £
			†share
			Balance
Net realisations		£
		£	£

(1) Assets including shown in the statement of assets and liabilities and estimated to be of the value of £ have proved to be unrealisable.

(2) State amount paid into the Companies Liquidation Account in respect of :

(a) unclaimed dividends payable to creditors in the winding up	£
(b) other unclaimed distributions in the winding up	£
(c) other unclaimed balances	£

(3) Add here any special remarks the Liquidator thinks desirable:—

Dated

(Signed) , Liquidator.

*State number. Preferential creditors need not be separately shown if all creditors have been paid in full.

†State nominal value and class of share.

0.74. r. 143.

No. 50.

RETURN OF FINAL WINDING UP MEETING.

(Pursuant to section 263).

RETURN OF FINAL WINDING UP MEETING.

(MEMBERS' VOLUNTARY WINDING UP.)

Name of company

No. of company

Presented by

To the registrar of companies,

I, of , being the Liquidator of Limited have to inform you that a general meeting of the company was duly held on/summoned for (a) the day of , 19 pursuant to section 263 of the Companies Act, 1963 for the purpose of having an account (of which a copy is attached hereto) (b) laid before it showing how the winding up of the company has been conducted, and the property of the company has been disposed of, and that the same was done accordingly (or that no quorum was present at the meeting).

Dated

(Signed) (c)

Liquidator.

(a) Strike out that which does not apply.

(b) The copy account accompanying this return must be authenticated by the signature of the Liquidator.

0.74 r. 144.

No. 51.

RETURN OF FINAL WINDING UP MEETINGS.

(Pursuant to section 273).

RETURN OF THE FINAL WINDING UP MEETING OF MEMBERS AND CREDITORS

(CREDITORS' VOLUNTARY WINDING UP).

Name of company

No. of company

Presented by

To the registrar of companies,

I, of , being the Liquidator of Limited, have to inform you—

(1) that a general meeting of the above named company was duly held on/summoned for (a) the day of , 19 pursuant to section 273 of the Companies Act, 1963 for the purpose of having an account (of which a copy is attached hereto) (b) laid before it showing how the winding up of the said company has been conducted and that the property of the said company hasbeen disposed of, and that the same was done accordingly (or that no quorum was present at the meeting).

(2) that a meeting of the creditors of the said company was duly held on/summoned for (a) the day of , 19 pursuant to section 273 of the Companies Act, 1963 for the purpose of having the said account laid before it showing how the winding up of the said company has been conducted and the property of the said company has been disposed of and that the same was done accordingly (or that no quorum was present at the meeting).

Dated

(Signed) (c).

Liquidator.

(a) Strike out that which does not apply.

(b) The copy account accompanying this return must be authenticated by the signature of the Liquidator.

INDEX

(Prepared by the Incorporated Council of Law Reporting