(1)When the affairs of a company have been completely wound up and it is about to be dissolved, its books and papers and those of the Company Liquidator may be disposed of as follows:—(a)in the case of winding up by the Tribunal, in such manner as the Tribunal directs; and(b)in the case of voluntary winding up, in such manner as the company by special resolution with the prior approval of the creditors direct.
