Section 467, The Companies Act, 2009

(1) If, where a company is being wound up the windingup is not concluded within one year after its commencement, the liquidator shall, at such intervals as may be prescribed, until the winding-up is concluded, send to the Commission a statement in the prescribed form and containing the prescribed particulars with respect to the proceedings in and position of the liquidation. (2) 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, and to receive a copy of it or extract from it. (3) If a liquidator fails to comply with this section, he shall be guilty of an offence and be liable to a fine of Le500,000 for each day during which the default continues, and any person untruthfully stating himself to be a creditor or contributory shall be guilty of an offence and be liable to a fine not exceeding Le5,000,000.