(2)An application under sub-section (1) shall be accompanied by—(a)audited financial statements of the company relating to the immediately preceding financial year;(b)such particulars and documents, duly authenticated in such manner, along with such fees as may be prescribed; and(c)a draft scheme of revival and rehabilitation of the company in such manner as may be prescribed:Provided that where the sick company has no draft scheme of revival and rehabilitation to offer, it shall file a declaration to that effect along with the application.