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 alongwith the petition for winding up.(2)Where a company opposes 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 addresses 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.]
