Section 362, The Companies Act, 2009

(1) Where the court has made a winding-up order orappointed a provisional liquidator, there shall, unless the court thinks fit to order otherwise and so orders, be made out and submitted to the official receiver a statement as to the affairs of the company in the prescribed form, verified by affidavit, and showing the particulars of its assets, debts and liabilities, the names, residence and occupation of its creditors, the securities held by them respectively, the dates when the securities were respectively given and such further or other information as may be prescribed or as the official receiver may require. (2) The statement shall be submitted and verified by one or more of the persons who are at the relevant date the directors and by the person who is at that date the secretary or other senior officer of the company or by such of the persons (hereafter in this subsection referred to as the official receiver), who, subject to the direction of the court, the court may require to submit and verify the statement, that is to say, persons- (a) who are or have been directors or officers of the company; (b) who have taken part in the formation of the company at any time within one year before the relevant date; (c) who are in the employment of the company, or have been in the employment of the company within the year, and are in the opinion of the official receiver capable of giving the information required; (d) who are or have been within the year officers of or in the employment of a company, which is, or within the year was, an officer of the company to which the statement relates. (3) The statement shall be submitted within fourteen days from the relevant date, or within such extended time as the official receiver or the court may for special reasons appoint. (4) Any person making or concurring in making the statement and affidavit required by this section shall be allowed, and shall be paid by the official receiver or provisional liquidator, as the case may be, out of the assets of the company, such costs and expenses incurred in and about the preparation and making of the statement and affidavit as the official receiver may consider reasonable, subject to an appeal to the court. (5) If any person, without reasonable excuse, defaults in complying with the requirements of this section, he shall be guilty of an offence and be liable to a fine of Le.500,000 for each day during which the default continues. (6) Any person stating himself in writing to be a creditor or contributory of the company shall be entitled by himself or by his agent at all reasonable times, on payment of the prescribed fee, to inspect the statement submitted in pursuance of this section, and to a copy thereof or extract from it. (7) Any person untruthfully stating himself to be a creditor or contributory shall be guilty of an offence and be liable on conviction to a fine not exceeding Le5,000,000. (8) In this section the expression “the relevant date” means in a case where a provisional liquidator if appointed, the date of his appointment, and, in a case where no appointment is made, the date of the winding up order. 268 269 Statement of company’s affairs t o official receiver. Actions to be stayed on winding-up winding-up Official receiver to be appointed by the