Section 139(2) in Companies (Winding Up) Rules, 2020
(2)The application referred to in sub-rule (1) shall be in Form WIN 61 and where the application is by the Company Liquidator it shall be accompanied by a statement signed by him setting forth the facts on which the application is based and where the application is made by a person other than the Company Liquidator the application shall be supported by an affidavit of the applicant setting forth the matters in respect of which the examination is sought and the grounds relied on in support of the application.
