439A. Statement of affairs to be filed on winding up of a company.—(1) Every company shall file with the Tribunal a statement of its affairs along with the petition for winding up. (2) Where a company oppose a petition for its winding up, it shall file with the Tribunal a statement of its affairs. (3) The statement of affairs referred to in sub-section (1) or sub-section (2) shall be accompanied by— (a) the last known address of all directors and company secretary of such company; (b) the details of location of assets of the company and their value; (c) the details of all debtors and creditors with their complete addresses; (d) the details of workmen and other employees and any amount outstanding to them; (e) such other details as the Tribunal may direct.
| 