(3)Where the petition is presented on the ground of default in delivering the statutory report to the Registrar, or in holding the statutory meeting, the Tribunal may-(a)instead of making a winding up order, direct that the statutory report shall be delivered or that a meeting shall be held; and(b)order the costs to be paid by any persons who, in the opinion of the Tribunal, are responsible for the default.]Consequences of winding up order