Companies (Winding Up) Rules

CAP. 50, R 1] Companies (Winding Up) Rules [2006 Ed. p.
COMPANIES ACT
(CHAPTER 50, SECTION 410)
COMPANIES (WINDING UP) RULES
ARRANGEMENT OF RULES
Rule
1. Citation
2. Definitions
3. Use of forms
COURT AND CHAMBERS

4. Office of Registrar
5. Matters to be heard in Court and Chambers
6. Applications in Chambers
7. Originating summonses and summonses
8. Title of proceedings
9. Written or printed proceedings
10. Process to be sealed
11. Issue of originating summons, etc.
ORDERS
12. Orders
13. File of proceedings in office of Registrar
14. Office copies
15. Use of file by Official Receiver
16. Defacement of stamps
17. Service of originating summons or summons and supporting
affidavit
17A. Duration and renewal of originating summons for purpose of
service
18. Mode of service
19. Publication in the Gazette
20. Memorandum of advertisements to be filed
21. Enforcement of judgments or orders
WINDING UP APPLICATIONS
22. Form of winding up application
23. Filing of winding up application
24. Advertisement of winding up application
Informal Consolidation – version in force from 1/2/2018

p. 2 2006 Ed.] Companies (Winding Up) Rules [CAP. 50, R 1
Rule
25. Affidavit supporting application for winding up
26. Service of winding up application and supporting affidavit
27. Copy of winding up application and supporting affidavit to be
furnished to creditor or contributory
HEARING OF WINDING UP
APPLICATIONS AND ORDERS
28. Notice of intention to appear
29. List of persons intending to appear
30. Affidavits opposing winding up application and affidavits in
reply
31. Approved liquidator to be nominated
32. Attendance on Registrar
33. Substitution of any person as applicant
34. Notice of winding up order
35. Order appointing provisional liquidator
LIQUIDATOR’S REPORTS
36. Report of liquidator
37. Reports of liquidator to be filed in Court
38. Consideration of further report
SPECIAL MANAGER
39. Appointment of special manager
40. Accounting by special manager
STATEMENT OF AFFAIRS
41. Preparation of statement of affairs
42. Extension of time for submitting statement of affairs
43. Information subsequent to statement of affairs
44. Default
45. As to costs of preparing statement of affairs
APPOINTMENT OF LIQUIDATOR IN
A WINDING UP BY THE COURT
46. Appointment of liquidator on report of meetings of creditors and
contributories

CAP. 50, R 1] Companies (Winding Up) Rules [2006 Ed. p. 3
SECURITY BY LIQUIDATOR IN
Rule
47. Provisions as to security
48. Failure to give or keep up security
EXAMINATIONS
49. Application for examination under section 285 of Act
50. Application for public examination under section 286 of Act
51. Application for examination under section 313 of Act
52. Attendance of liquidator or Official Receiver under section 285
of Act
53. Application for appointment
54. Notice of appointment to creditors and contributories
55. Examinations under section 285 or 286 of Act
56. Shorthand notes of examination
57. Filing of notes of deposition
58. Failure to attend or absconding warrant for arrest
DISCLAIMER
59. Disclaimer
VESTING OF DISCLAIMED PROPERTY

60. Vesting of disclaimed property
ARRANGEMENT WITH CREDITORS AND

CONTRIBUTORIES IN A WINDING UP
BY THE COURT
61. Report by liquidator on arrangements and compromises
ORDERS
62. Production of documents for settling order
COLLECTION AND DISTRIBUTION

OF ASSETS IN A WINDING UP
BY THE COURT
63. Collection and distribution of company’s assets by liquidator
64. Power of liquidator to require delivery of property

LIST OF CONTRIBUTORIES IN
Rule
65. Liquidator to settle list of contributories
66. Contributories listed may attend proceedings
67. List of contributories
68. Appointment of time and place for settlement of list
69. Settlement of list of contributories
70. Notice to contributories
71. Application to the Court to vary list
72. Variation of or addition to list of contributories
CALLS
73. Calls by liquidator
74. Application to Court for leave to make a call
75. Document making call
76. Service of notice of call
77. Enforcement of call
PROOFS
78. Proof of debt
79. Mode of proof
80. Verification of proof
81. Contents of proof
82. Statement of security
83. [Deleted]
84. Costs of proof
85. Discounts
86. Periodical payments
87. Interest
88. Proof for debt payable at future time
89. Workmen’s wages
90. Production of bills of exchange and promissory notes
90A. Statement of accounts
ADMISSION AND REJECTION OF PROOFS

AND APPEAL TO THE COURT
91. Notice to creditors to prove
92. Examination of proof
93. Appeal by creditor

Rule
94. Expunging at instance of liquidator
95. Expunging at instance of creditor
96. Oaths
97. Procedure where creditor appeals
98. Time for dealing with proofs
99. Creditor’s proof which has been admitted
100. Costs of appeal against rejection
DIVIDENDS
101. Dividends to creditors
102. Return of capital to contributories
PAYMENTS INTO AND OUT OF

COMPANIES LIQUIDATION ACCOUNT
103. Remittances to Companies Liquidation Account
104. Mode of payments out of Companies Liquidation Account
105. Court may give directions
GENERAL MEETINGS OF CREDITORS

AND CONTRIBUTORIES IN RELATION TO
106. First meetings of creditors and contributories
107. Notice of first meetings
108. Summoning of first meetings
109. Form of notices of first meetings
110. Notice of first meetings to officers of the company
111. Summary of statement of affairs
112. Liquidator’s meetings of creditors and contributories
113. Application of rules as to meetings
114. Summoning of meetings
115. Proof of notice
116. Place of meetings
117. Costs of calling meeting
118. Chairman of meeting
119. Ordinary resolution of creditors and contributories
120. Copy of resolution to be filed
121. Non-reception of notice by a creditor
122. Adjournment
123. Quorum

Rule
124. Creditors entitled to vote
125. Cases in which creditors may not vote
126. Votes of secured creditors
127. Creditor required to give up security
128. Admission and rejection of proofs for purpose of voting
129. Statement of security
130. Minutes of meeting
PROXIES IN RELATION TO A WINDING UP

BY THE COURT, AND TO A CREDITORS’
VOLUNTARY WINDING UP
131. Proxies
132. Form of proxies
133. Forms of proxy to be sent with notices
134. General proxies to managers or clerks
135. Special proxies
136. Solicitation by liquidator to obtain proxies
137. Proxies to liquidator
138. Holder of proxy not to vote on matter in which he is financially
interested
139. Proxies
140. Use of proxies by deputy
141. Filling in where creditor blind or incapable
LIQUIDATOR AND COMMITTEE OF INSPECTION

142. Remuneration of liquidator
143. Limit of remuneration
144. Dealings with assets
145. Restriction on purchase of goods by liquidator
146. Committee of inspection not to make profit
147. Cost of obtaining sanction of Court
148. Sanction of payments to committee
RELEASE OR RESIGNATION OF LIQUIDATOR

149. Notice of liquidator’s intention to apply for release
150. Meetings of creditors and contributories to consider resignation
of liquidator
151. Office of liquidator vacated by his insolvency
152. Proceedings on resignation, etc., of liquidator

SPECIAL BANK ACCOUNT FOR LIQUIDATOR
Rule
153. Application for special bank account
154. Payments into and out of bank
BOOKS
155. Record book
156. Cash book
INVESTMENT OF FUNDS
157. Investment of assets in securities and realisation of securities
ACCOUNTS AND AUDIT IN A WINDING UP BY THE COURT

158. Audit of Cash Book
159. Liquidator’s accounts
160. Liquidator carrying on business
161. Liquidator’s trading account
162. Expenses of sales
TRANSFERS OF ACTIONS AND PROCEEDINGS

163. Judge may order transfer of pending actions to himself
164. Powers of Court
TAXATION OF COSTS
165. Taxation of costs payable by liquidator
166. Notice of appointment to tax
167. Copy of bill of costs to be furnished to liquidator
168. Attendance at taxation
169. Certificate of taxation
170. Certificate as to special terms of remuneration, etc.
171. Liquidator’s charges
172. Application for costs
173. Costs
174. Costs ordered by Court or Judge to be paid by company
ATTENDANCE OF LIQUIDATOR
175. Attendance of liquidator

STATEMENTS BY LIQUIDATOR TO THE REGISTRAR OF COMPANIES AND
OFFICIAL RECEIVER
Rule
176. Conclusion of voluntary winding up deemed to be date of
dissolution of company
177. Time for lodging account and statement under section 317 of Act
178. Form of liquidator’s account and statement
UNCLAIMED FUNDS AND UNDISTRIBUTED ASSETS IN THE HANDS OF A

LIQUIDATOR, OTHER THAN THE OFFICIAL RECEIVER
179. Investments representing unclaimed funds
180. Liquidator to furnish information to Official Receiver
181. Official Receiver may call for verified accounts
182. Application for payment out by person entitled
183. Application by liquidator for payment out
OFFICIAL RECEIVER
184. Appointment
185. Removal
186. Assistants
187. Duties where no assets
188. Official Receiver to act for committee of inspection where there
is no committee of inspection
189. Appeals from Official Receiver
ELECTRONIC FILING SYSTEM

189A. Electronic filing system
189B. Duty of person carrying out electronic filing
189C. Receipt of submission
MISCELLANEOUS MATTERS
190. Enlargement or abridgment of time
191. Formal defect not to invalidate proceedings
192. Fees
The Schedules
[1st August 1969]

Citation
1.—(1) These Rules may be cited as the Companies (Winding Up)
Rules.
Application of Rules
(2) These Rules shall apply to the proceedings in every winding up
under the Act of a company which commenced on or after
29th December 1967, but shall not apply to any company or
society of which the winding up had commenced before that date,
and every such company or society shall be wound up in the same
manner as if these Rules had not been made.
Definitions
2. In these Rules, unless the context otherwise requires —
“applicant” means a person making an application to wind up a
company, and includes a company making an application to
wind itself up;
“company” means a company which is being wound up or
against which proceedings to have it wound up have been
commenced;
“creditor” includes a corporation and a firm of creditors in
partnership;
“filed” means filed in the Court;
“liquidator” includes a provisional liquidator;
“Official Receiver” includes an Assistant Official Receiver;
“proceedings” means the proceedings in the winding up of a
company under the Act;
“Registrar” means the Registrar of the Supreme Court and
includes a Deputy Registrar and an Assistant Registrar;
“sealed” means sealed with the seal of the Court;
“Taxing Master” means the Registrar or other officer of the Court
whose duty it is to tax costs in the proceedings of the Court
under its ordinary jurisdiction.

Use of forms
3.—(1) For the purpose of these Rules, the forms prescribed in the
First Schedule where applicable, and where they are not applicable,
forms of the like character, with such variations as circumstances may
require, shall be used.
(2) Where such forms are applicable any costs occasioned by the use
of any other forms not prescribed shall, unless the Court otherwise
directs, be borne by the party using such other forms.
COURT AND CHAMBERS

Office of Registrar
4.—(1) All proceedings in the winding up of companies in the Court
shall be attached to the Registrar, who shall, together with the
necessary clerks and officers, and subject to the Act and these Rules,
act under the general or special directions of the Judge.
(2) In every cause or matter within the jurisdiction of the Judge,
whether by virtue of the Act or by transfer, or otherwise, the Registrar
shall, in addition to his powers and duties under these Rules, have all
the powers and duties assigned to him under section 62 of the
Supreme Court of Judicature Act (Cap. 322).
Matters to be heard in Court and Chambers

5.—(1) The following matters and applications in Court shall be
heard before the Judge in open Court:
(a) winding up applications;
(b) appeals to Court;
(c) applications under section 343 of the Act;
(d) applications for the committal of any person to prison for
contempt;
(e) applications to rectify the Register; and
(f) such matters and applications as the Judge may from time
to time by any general or special orders direct to be heard
before him in open Court.

(2) Every other matter or application to the Court under the Act to
which these Rules apply may be heard and determined in Chambers.
Applications in Chambers
6. Subject to the provisions of the Act and these Rules —
(a) the Registrar may under the general or special directions of
the Judge hear and determine any application or matter
which under the Act or these Rules may be heard and
determined in Chambers;
(b) any matter or application before the Registrar may at any
time be adjourned by him to be heard before the Judge
either in Chambers or in Court; and
(c) any matter or application may if the Judge or, as the case
may be, the Registrar, thinks fit be adjourned from
Chambers to Court, or from Court to Chambers.
Originating summonses and summonses

7.—(1) Every winding up application and any other application by
which any proceedings are commenced in Court shall be made by
originating summons supported by an affidavit.
(2) Subject to the provisions of these Rules, the originating
summons and supporting affidavit shall be served on the party
affected thereby not less than 8 days before the date appointed for the
hearing of the application.
(3) Every interlocutory application shall be made by summons in
Form 1 set out in the First Schedule, and the summons shall, unless
otherwise ordered —
(a) be served on every person against whom an order is sought;
(b) require that person or the persons to whom the summons is
addressed to attend at the time and place named in the
summons; and
(c) be served not less than 8 days before the day specified in the
summons.

Title of proceedings
8.—(1) Every proceeding in a winding up matter shall be dated and
shall, with any necessary additions, be intituled as follows:
“IN THE HIGH COURT OF
THE REPUBLIC OF SINGAPORE
CWU O.S. No. )
of 20 )
(Seal)
In the Matter of the Companies Act (Cap. 50)

AND
In the matter of .........................................”.
(2) The first proceeding in every winding up matter shall have a

distinctive number assigned to it in the office of the Registrar, and all
proceedings in any matter subsequent to the first proceeding shall bear
the same number as the first proceeding.
Written or printed proceedings

9. All proceedings shall be written or printed or partly written or
partly printed.
Process to be sealed
10. All orders, summonses, applications, warrants, process of any
kind (including notices when issued by the Court) and office copies in
any winding up matter shall be sealed.
Issue of originating summons, etc.

11. Every originating summons and summons in a winding up
matter in the Court shall be prepared by the person making the
application or his solicitor and issued from the office of the Registrar.

ORDERS
Orders
12.—(1) Every order whether made in Court or in Chambers in the
winding up of a company shall be drawn up by the person making the
application or his solicitor and signed by the Registrar, unless in any
proceedings or class of proceedings the Judge or Registrar who makes
the order shall direct that no order need be drawn up.
(2) Where a direction is given that no order need be drawn up the
note or the memorandum of the order, signed or initialled by the Judge
or the Registrar making the order, shall be sufficient evidence of the
order having been made.
File of proceedings in office of Registrar

13. All originating summonses, affidavits, summonses, orders,
proofs, notices, depositions, bills of costs and other proceedings in
the Court in a winding up matter shall be kept and remain of record in
the office of the Registrar.
Office copies
14. All office copies of originating summonses, affidavits,
depositions, papers and writings, or any part thereof, required by
the Official Receiver or any liquidator, contributory, creditor, officer
of a company or other person entitled thereto, shall be provided by the
Registrar duly certified by him.
Use of file by Official Receiver

15. When, in the exercise of his functions under the Act or these
Rules, the Official Receiver requires the inspection or use of the file of
proceedings the Registrar shall, on request, transmit the file of
proceedings to the Official Receiver.
Defacement of stamps
16. Every officer of the Court who shall receive any document to
which an adhesive stamp shall be affixed shall immediately upon
receipt of the document deface the stamp thereon.

Service of originating summons or summons and supporting
affidavit
17.—(1) Subject to any order to the contrary, every originating
summons and summons and the affidavit in support thereof shall be
served upon every person against whom any order or other relief is
sought but the Court may at any time direct that service be effected or
notice of proceedings be given to any person who may be affected by
the order or other relief sought and may at any time direct the manner
in which such service is to be effected or such notice given; and any
person so served or notified shall be entitled to be heard.
(2) Any document referred to as an exhibit in an affidavit shall be
made available for inspection by any person upon whom service of the
affidavit is required.
Duration and renewal of originating summons for purpose of

service
17A.—(1) Subject to the other provisions of these Rules, for the
purposes of service, an originating summons is valid in the first
instance for 6 months beginning with the date of its issue.
(2) Subject to paragraph (3), where an originating summons has not
been served on a defendant, the Court may by order extend the
validity of the originating summons from time to time for such period,
not exceeding 6 months at any one time, beginning with the day next
following that on which it would otherwise expire, as may be
specified in the order, if any application for extension is made to the
Court before that day.
(3) Where the Court is satisfied on an application under
paragraph (2) that, despite the making of reasonable efforts, it may
not be possible to serve an originating summons within 6 months, the
Court may, if it thinks fit, extend the validity of the originating
summons for such period, not exceeding 12 months at any one time,
as the Court may specify.
(4) Before an originating summons, the validity of which has been
extended under this rule, is served, it must be marked with an official
stamp in Form 1A set out in the First Schedule showing the period

from which the validity of the originating summons has been so
extended.
(5) A note of the renewal must be entered in the cause book.
Mode of service
18. Except as otherwise provided by the Act, these Rules or any
order —
(a) all notices, summonses and other documents except those
of which personal service is required, shall be deemed to be
sufficiently served if left at or sent by prepaid post to the
last known address of the person to be served therewith or
to the address (if any) at which such person has authorised
service on him to be effected; and the notice, summons or
document if so sent by prepaid post shall be considered as
served at the time that the same ought to be delivered in the
ordinary course of post by the post office, and
notwithstanding the same may be returned by the post
office;
(b) no service shall be deemed invalid by reason that the name,
or any of the names other than the surname of the person to
be served, has been omitted from the document containing
the person’s name if the Court is satisfied that in other
respects the service of the document has been sufficient;
and
(c) when the solicitor for a party to be served accepts service of
a document on behalf of that party and indorses the original
or a copy thereof to that effect, that service shall be deemed
sufficient.
Publication in the Gazette

19. Except as otherwise provided by the Act, these Rules or any
order —
(a) all matters which require to be gazetted shall be published
once in the Gazette;

(b) all matters which require to be advertised shall be published
once in a local newspaper;
(c) all matters required to be gazetted subsequent to a winding
up order shall be gazetted by the liquidator;
(d) where any winding up order is amended or any matter
which has been gazetted has been amended or altered or
where any matter was wrongly or inaccurately gazetted or
advertised the order or matter shall be re-gazetted or re-
advertised with the necessary amendments and alterations.
Memorandum of advertisements to be filed

20. Unless otherwise expressly provided in the Act, these Rules or
unless otherwise expressly ordered, where any matter is gazetted or
advertised in connection with any proceedings under the Act or under
these Rules —
(a) a memorandum as in Form 70 set out in the First Schedule
referring to and giving the date of the Gazette or
advertisement, signed by the person responsible for the
publication in the Gazette or newspaper or his solicitor shall
be filed —
(i) if the advertisement relates to proceedings for or in
connection with a winding up by the Court, by the
liquidator; or
(ii) in any other case, by the party responsible for
publishing the advertisement;
(b) in the case of an advertisement for or in connection with a
winding up by the Court, a copy of the newspaper or
Gazette in which the advertisement appeared shall be
delivered to the Official Receiver and a copy to the
liquidator by the party responsible for publishing the
advertisement; and
(c) such a memorandum shall be prima facie evidence that the
advertisement to which it refers was published in the
Gazette or in the issue of the newspaper mentioned in it.

Enforcement of judgments or orders
21. Every judgment or order of the Court made in the exercise of the
powers conferred by the Act and these Rules may be enforced by the
Court as if it were a judgment or order of the Court made in the
exercise of its ordinary jurisdiction.
WINDING UP APPLICATIONS
Form of winding up application
22.—(1) Every application for the winding up of a company by the
Court shall be made by originating summons.
(2) The application for the winding up of a company shall be —
(a) in Form 2 set out in the First Schedule if it is made by the
company itself; and
(b) in Form 3 set out in the First Schedule if it is made by a
person other than the company.
(3) Where an application to wind up the company is made by a
person other than the company, that person shall be referred to in Form
3 set out in the First Schedule and all proceedings as the plaintiff.
Filing of winding up application

23.—(1) A winding up application shall be filed at the office of the
Registrar who shall appoint the time and place at which the winding
up application is to be heard.
(2) Notice of the time and place appointed for hearing the winding
up application shall be written on the winding up application and
sealed copies thereof, and the Registrar may at any time before the
winding up application has been advertised, alter the time appointed
and fix another time.
Advertisement of winding up application

24. Every winding up application shall be advertised 7 clear days (or
such longer time as the Court may direct) before the hearing, in Form
4 set out in the First Schedule as follows:

(a) once in the Gazette and once at least in one English and one
Chinese local daily newspaper or in such other newspapers
as the Court may direct; and
(b) the advertisement shall state the day on which the winding
up application was filed and the name and address of the
applicant and of his solicitor and contain a note at the foot
thereof, stating that any person who intends to appear on
the hearing of the winding up application, either to oppose
or support, must send notice of such intention to the
applicant or to his solicitor, within the time and in the
manner prescribed by rule 28, and an advertisement of an
application for the winding up of a company by the Court
which does not contain such a note shall be deemed
irregular,
and if the applicant or his solicitor does not within the time hereby
prescribed or within such extended time as the Registrar may allow
duly advertise the winding up application in the manner prescribed by
this rule, the appointment of the time and place at which the winding
up application is to be heard shall be cancelled by the Registrar and the
winding up application shall be removed from the file unless the Judge
or the Registrar shall otherwise direct.
Affidavit supporting application for winding up

25.—(1) Every application for the winding up of a company by the
Court shall be supported by an affidavit.
(2) The affidavit supporting an application to wind up a company
shall state —
(a) the date of incorporation of the company;
(b) the registered office of the company; and
(c) the grounds on which the application for winding up is
made.
(3) The affidavit supporting a winding up application shall be in
Form 5 set out in the First Schedule and shall be made by the applicant
or by one of the applicants, if more than one, or, in the case where the
application is made by a corporation, by some director, manager,

secretary or other principal officer thereof and shall be filed and
served together with the winding up application, and such affidavit
shall be prima facie evidence of the statements therein.
Service of winding up application and supporting affidavit

26.—(1) Every winding up application and supporting affidavit
shall, unless filed by the company, be served upon the company at the
registered office of the company, and if there is no registered office,
then at the principal or last known principal place of business of the
company, if any can be found, by leaving a copy with any member,
officer or employee of the company there, or in case no such member,
officer or employee can be found there, then by leaving a copy at such
registered office or principal place of business, or by serving it on such
member or members of the company as the Court may direct; and
where the company is being wound up voluntarily, the winding up
application and supporting affidavit shall also be served upon the
liquidator (if any) appointed for the purpose of winding up the affairs
of the company. The affidavit of service of the winding up application
and supporting affidavit may be in Form 6 or Form 7 set out in the
First Schedule.
(2) Where a winding up application is filed by any person other than
the liquidator of the company in relation to a company which is in the
course of being wound up, the winding up application and supporting
affidavit shall be personally served upon the liquidator.
(3) A copy of the winding up application and supporting affidavit
shall also be served upon the Official Receiver.
Copy of winding up application and supporting affidavit to be

furnished to creditor or contributory
27. Every contributory or creditor of the company shall be entitled
to be furnished by the applicant or his solicitor with a copy of the
winding up application and supporting affidavit within 48 hours after
requiring the same, upon payment of 50 cents per folio of 100 words
for such copy.

HEARING OF WINDING UP
APPLICATIONS AND ORDERS
Notice of intention to appear
28.—(1) Every person who intends to appear on the hearing of a
winding up application shall serve on the applicant or his solicitor
notice of his intention. The notice shall be signed by such person or by
his solicitor and shall give the address of the person signing it and
shall be served, or if sent by post shall be posted in such time as in the
ordinary course of post to reach the address not later than 12 o’clock
noon of the day previous to the day appointed for the hearing of the
winding up application.
(2) The notice may be in Form 8 set out in the First Schedule with
such variations as circumstances may require.
(3) A person who has failed to comply with this rule shall not,
without special leave of the Court, be allowed to appear at the hearing
of the winding up application.
List of persons intending to appear

29.—(1) The applicant or his solicitor shall prepare a list in Form 9
set out in the First Schedule of the names and addresses of the persons
who have given notice of their intention to appear at the hearing of the
winding up application and of their respective solicitors.
(2) On the day appointed for hearing the winding up application a
fair copy of the list or if no notice of intention to appear has been
given, a statement to that effect, shall be handed by the applicant or his
solicitor to the Court prior to the hearing of the winding up
application.
Affidavits opposing winding up application and affidavits in

reply
30.—(1) Affidavits in opposition to an application for the winding
up of a company shall be filed and a copy thereof served on the
applicant or his solicitor at least 7 days before the time appointed for
the hearing of the winding up application.

(2) Any affidavit in reply to an affidavit filed in opposition to a
winding up application (including a further affidavit in support of any
of the facts alleged in the winding up application) shall be filed within
3 days of the date of service on the applicant or his solicitor of the
affidavit in opposition and a copy thereof served on the party
opposing the winding up application or his solicitor.
Approved liquidator to be nominated

31.—(1) When filing the winding up application, the applicant may
nominate in writing an approved liquidator who may be appointed
liquidator if an order for the winding up of the company is made by the
Court.
Consent of liquidator
(2) Before the hearing of the winding up application, the applicant
or his solicitor shall obtain and file the consent in writing of the
approved liquidator nominated.
Attendance on Registrar
32.—(1) After a winding up application has been filed, the applicant
or his solicitor shall on a day to be appointed by the Registrar attend
before the Registrar and satisfy him that —
(a) the winding up application has been duly published in the
Gazette and advertised;
(b) the affidavit supporting the winding up application and the
affidavit of service, if any, have been duly filed;
(c) the consent in writing of the approved liquidator nominated
by the applicant has been obtained and filed;
(d) the provisions of these Rules as to winding up applications
have been duly complied with; and
(e) the prescribed sum has been placed with the Official
Receiver to cover the fees and expenses to be incurred by
the approved liquidator or the Official Receiver (including
any goods and services tax chargeable under the Goods and

Services Tax Act (Cap. 117A) on the supply of services to
which those fees or expenses relate).
[S 654/2011 wef 01/01/2012]
(2) No order, except an order for the dismissal or adjournment of the

winding up application, shall be made on the application of any person
making the winding up application who has not, prior to the hearing of
the winding up application, attended before the Registrar at the time
appointed and satisfied him in the manner required by this rule.
(3) For the purposes of this rule, the prescribed sum referred to in
paragraph (1)(e) shall be an amount equal to the sum of —
(a) the preliminary administration fee specified in the second
column of item (1) of the Schedule to the Fees (Winding up
and Dissolution of Companies and Other Bodies)
Order 2005 (G.N. No. S 58/2005); and
(b) the administration fee specified in the second column of
item (2) of the Schedule to the Fees (Winding up and
Dissolution of Companies and Other Bodies) Order 2005.
[S 654/2011 wef 01/01/2012]
(4) The prescribed sum shall, after deducting such amount as may be
required for the payment of the fees and expenses of the approved
liquidator or the Official Receiver due to insufficiency of the assets of
the company for such payment, be repaid to the applicant.
[S 654/2011 wef 01/01/2012]
Substitution of any person as applicant

33.—(1) When an applicant is not entitled to make a winding up
application or, whether so entitled or not, where he —
(a) fails to take all the steps prescribed by these Rules
preliminary to the hearing of the winding up application;
(b) consents to withdraw his winding up application or to allow
it to be dismissed or the hearing to be adjourned; or
(c) fails to appear in support of his winding up application
when it is called on in Court on the day originally fixed for
the hearing thereof or on any day to which the hearing has

been adjourned or if appearing does not apply for an order
in terms of the prayer of his winding up application,
the Court may, upon such terms as it thinks just, substitute as applicant
any person who, in the opinion of the Court, would have a right to
make the winding up application and who is desirous of proceeding
with the winding up application.
(2) An order to substitute an applicant may, where an applicant fails
to advertise his winding up application within the time prescribed by
or under these Rules or consents to withdraw his winding up
application, be made by the Registrar or the Court at any time before
the date fixed for the hearing of the winding up application.
Notice of winding up order

34.—(1) When an order is made for the winding up of a company
the applicant shall immediately inform the liquidator of the making
thereof in Form 10 set out in the First Schedule and within 14 days of
the pronouncement thereof publish in the Gazette and advertise a
notice of the making of the order in Form 11 set out in the
First Schedule.
Service of copy of winding up order

(2) Unless otherwise directed by the Court, the copy of the winding
up order required by section 262(2) of the Act to be served upon the
secretary of the company may be served either personally or by
prepaid letter addressed to such secretary at the registered office of the
company (if any) or, if there is no such registered office, at its principal
or last known place of business.
Notice at foot of every winding up order

(3) An order to wind up a company in Form 12 set out in the
First Schedule shall contain at the foot thereof a notice stating that it
will be the duty of the persons mentioned in section 270(2) of the Act
to make out the company’s statement of affairs and to attend on the
liquidator at such time and place as he may appoint.

Order appointing provisional liquidator
35.—(1) At any time after the making of a winding up application,
the Court may, upon the application of any creditor or contributory of
the company and upon proof by affidavit of sufficient ground for the
appointment of a provisional liquidator, make the appointment upon
such terms as the Court shall think just or necessary.
Contents of order
(2) An order appointing a provisional liquidator under section 267
of the Act shall be in Form 13 set out in the First Schedule and shall
state the nature and give a short description of the property which the
provisional liquidator is ordered to take possession and the duties to be
performed by him.
LIQUIDATOR’S REPORTS
Report of liquidator
36. A report made by the liquidator pursuant to section 271 of the
Act shall state in narrative form the facts and matters which the
liquidator is required or desires to bring to the notice of the Court.
Reports of liquidator to be filed in Court

37.—(1) The following reports to be made by the liquidator shall be
filed in Court and a copy lodged with the Registrar of Companies and
with the Official Receiver:
(a) under section 271(1) of the Act — preliminary report in a
winding up by the Court;
(b) under section 271(2) of the Act — further reports in a
winding up by the Court; and
(c) under section 279(2) of the Act — report in relation to
application to stay winding up proceedings.
(2) A further report made under section 271(2) of the Act shall not
be open to the inspection of any creditor, contributory or other person
unless the Court shall so direct.

Consideration of further report
38.—(1) Any further report made under section 271(2) of the Act
shall be considered by the Judge in Chambers upon the application of
the liquidator made by summons ex parte. The Judge may direct
service of the summons upon any other person concerned.
(2) The liquidator shall personally or by counsel or solicitor attend
when the report is being considered and give the Judge any further
information or explanation with reference to the matters stated in the
report which the Judge may require.
SPECIAL MANAGER
Appointment of special manager
39.—(1) An application by the liquidator for the appointment of a
special manager under section 282 of the Act shall be supported by a
report of the liquidator in which shall be stated the amount of
remuneration which in the opinion of the liquidator ought to be
allowed to the special manager.
(2) The remuneration of the special manager shall, unless the Court
in any special case otherwise directs, be stated in the order appointing
him, but the Court may at any subsequent time for good cause shown,
make an order increasing, reducing or otherwise altering such
remuneration.
Accounting by special manager

40. Every special manager shall submit an account in the form
prescribed under section 225(1) of the Act to the liquidator on whose
application he was appointed by the Court and when such account is
approved by the liquidator, the totals of the receipts and payments
shall be added by the liquidator to his accounts.
STATEMENT OF AFFAIRS
Preparation of statement of affairs
41.—(1) Every person who under section 270 of the Act has been
required by the liquidator to submit and verify a statement as to the
affairs of the company shall be furnished by the liquidator with a copy

of Form 61 set out in the Second Schedule to the Companies
Regulations (Rg 1).
(2) The liquidator may from time to time hold personal interviews
with every such person as is mentioned in section 270(2)(a), (b) and
(c) of the Act for the purpose of investigating the company’s affairs
and it shall be the duty of every such person to attend on the liquidator
at such time and place as the liquidator may appoint and give the
liquidator all information that he may require.
Extension of time for submitting statement of affairs

42. When any person requires any extension of time for submitting
the statement of affairs, he shall apply to the liquidator who may, if he
thinks fit, give a written certificate extending the time, which
certificate shall be filed and shall render an application to the Court
unnecessary.
Information subsequent to statement of affairs

43. After the statement of affairs of a company has been submitted
to the liquidator, it shall be the duty of each person who has made or
concurred in making it, if and when required, to attend on the
liquidator and answer all such questions as may be put to him and give
all such further information as may be required of him by the
liquidator in relation to the statement of affairs.
Default
44. Any default in complying with the requirements of section 270
of the Act shall be reported by the liquidator to the Court.
As to costs of preparing statement of affairs

45. A person who is required to make or concur in making any
statement of affairs of a company shall, before incurring any costs or
expenses in and about the preparation and making of the statement,
apply to the liquidator for his sanction, and submit a statement of the
estimated costs and expenses which it is intended to incur; and, except
by order of the Court, no person shall be allowed out of the assets of
the company any costs or expenses which have not, before being
incurred, been sanctioned by the liquidator.

APPOINTMENT OF LIQUIDATOR IN
Appointment of liquidator on report of meetings of creditors
and contributories
46.—(1) As soon as possible after the first meetings of creditors and
contributories have been held, the Official Receiver or the chairman of
the meetings, as the case may be, shall report in Form 19 set out in the
First Schedule the result of each meeting of the Court.
(2) After the results of the meetings of creditors and contributories
have been reported to the Court, the Court may, upon the application
of the Official Receiver, immediately make the appointments
necessary for giving effect to the resolutions passed at such
meetings if the meetings of the creditors and contributories have
each passed the same resolutions or if the resolutions passed at the two
meetings are identical in effect. In any other case the Court shall fix a
time and place for considering the resolutions and determinations (if
any) of the meetings, deciding the differences (if any), and making
such order as may be necessary.
(3) When a time and place have been fixed for the consideration of
the resolutions and determinations of the meetings, the time and place
shall be advertised by the Official Receiver in such manner as the
Court shall direct, but so that the first or only advertisement shall be
published not less than 7 days before the time so fixed.
(4) When considering the resolutions and determinations of the
meetings the Court may hear the Official Receiver and any creditor or
contributory.
(5) If a liquidator is appointed a copy of the order in Form 20 set out
in the First Schedule appointing him shall be transmitted by him to the
Official Receiver and the Official Receiver shall, as soon as the
liquidator has given security, cause notice of the appointment to be
published in the Gazette. The expenses of gazetting such notice shall
be paid by the liquidator, but may be charged by him on the assets of
the company.
(6) Every appointment of a liquidator shall be advertised in Form 22
set out in the First Schedule by the liquidator in such manner as the

Court directs immediately after the liquidator has given the required
security.
SECURITY BY LIQUIDATOR IN
Provisions as to security
47. Where a liquidator other than the Official Receiver has been
appointed, the following provisions as to security shall have effect:
(a) the security shall be given to such officers or persons, and
in such manner as the Official Receiver may from time to
time direct;
(b) it shall not be necessary that security shall be given in each
separate winding up; but security may be given either
specially in a particular winding up, or generally, to be
available for any winding up in which the person giving
security may be appointed, as liquidator;
(c) the Official Receiver shall fix the amount and nature of
such security, and may from time to time, as he thinks fit,
either increase or diminish the amount of special or general
security which any person has given;
(d) the certificate of the Official Receiver as in Form 21 set out
in the First Schedule that a liquidator has given security to
his satisfaction shall be filed with the Registrar; and
(e) the cost of furnishing the required security by a liquidator,
including any premiums which he may pay to a guarantee
society, shall be borne by him personally, and shall not be
charged against the assets of the company as an expense
incurred in the winding up.
Failure to give or keep up security

48.—(1) If a liquidator fails to give the required security within the
time stated for that purpose in the order appointing him, or any
extension thereof, the Official Receiver shall report such failure to the
Court, which may thereupon rescind the order appointing the
liquidator.

(2) If a liquidator fails to keep up his security, the Official Receiver
shall report such failure to the Court, which may thereupon remove
the liquidator, and make such order as to costs as the Court shall think
fit.
EXAMINATIONS
Application for examination under section 285 of Act
49. An application to the Court to summon persons for examination
under section 285 of the Act shall be made ex parte and may be made
by the liquidator or any creditor or contributory. If made by a creditor
or contributory the summons and affidavit in support thereof shall be
served on the liquidator.
Application for public examination under section 286 of Act

50. An application for an order for a public examination under
section 286 of the Act may be made ex parte by the liquidator.
Application for examination under section 313 of Act

51. An application for an order for the examination of the liquidator
or other persons under section 313 of the Act may be made ex parte by
the Official Receiver, the Registrar of Companies or any creditor or
contributory and shall be supported by affidavit.
Attendance of liquidator or Official Receiver under section 285

of Act
52. The liquidator or the Official Receiver may attend in person or
by counsel or solicitor at any examination of a witness under
section 285 of the Act and he or his counsel or solicitor may take notes
of the examination for his use, and put such questions to the persons
examined as the Court may allow.
Application for appointment

53.—(1) Upon an order directing a person to attend for public
examination being made under section 286 of the Act in Form 23 set
out in the First Schedule, the liquidator shall apply ex parte for the

appointment of a day on which the public examination is to be held.
Such order may be in Form 24 set out in the First Schedule.
Notice of appointment to examine

(2) The liquidator or his solicitor shall cause a notice of the day and
place appointed for holding the public examination in Form 25 set out
in the First Schedule to be served on the person to be examined.
Notice of appointment to creditors and contributories

54.—(1) The liquidator shall give notice of the public examination
to the creditors and contributories by gazetting and advertising a
notice of the time and place appointed for holding the examination.
(2) Where an adjournment of the public examination has been
directed, notice of the adjournment shall not, unless otherwise
directed by the Court, be published in the Gazette or advertised.
Examinations under section 285 or 286 of Act

55. Where an order has been made for a private examination under
section 285 of the Act or for a public examination under section 286 of
the Act —
(a) the examination shall be held in Chambers or before a
District Judge if the Court so directs, and in the case of an
examination under section 285 of the Act he may order that
the examination not be held in open Court and not be open
to the public;
(b) the Court may either in the order for examination or by such
subsequent order give directions as to the matters on which
any person is to be examined;
(c) if a person examined before a District Judge fails or refuses
to answer to the satisfaction of the District Judge any
question which the District Judge may allow to be put, the
District Judge may in respect of such failure or refusal
exercise any powers which the Court might have exercised
had the failure or refusal been made in an examination
before the Court;

(d) where on an examination held before a District Judge he
considers the examination is unnecessarily protracted, or
for any other sufficient cause, he may adjourn the
examination of any person so that the examination may
be held before the Court.
Shorthand notes of examination

56.—(1) If the Court or person before whom any examination under
the Act or these Rules is directed to be held considers that it would be
desirable that a person, other than the person before whom an
examination is taken, should be appointed to take down in shorthand
or otherwise record the evidence of any person examined, it shall be
competent for the Court or person before whom the examination is
taken to make the appointment.
(2) The person at whose instance the examination is taken shall
nominate a person for the purpose as in Form 26 set out in the
First Schedule and the person so nominated shall be appointed unless
the Court or person holding the examination shall otherwise direct.
(3) Every person so appointed shall be paid by the person at whose
instance the appointment was made or out of the assets of the
company as may be directed by the Court.
Filing of notes of deposition

57.—(1) The notes of the depositions of a person examined under
section 285 of the Act, whether before the Court or before any person
appointed to take such examination, shall be filed, but shall not be
open to the inspection of any creditor, contributory, or other person,
except the liquidator or his solicitor, unless the Court shall so direct,
and the Court may from time to time give such general or special
directions as it shall think expedient as to the custody and inspection
of such notes and the furnishing of copies of or extracts therefrom.
(2) The notes of the depositions of a person examined under
section 286 of the Act shall be in Form 27 or Form 28 set out in the
First Schedule and shall be filed and shall be open to the inspection of
the liquidator and of any creditor or contributory.

Failure to attend or absconding warrant for arrest
58. If any person who has been directed by the Court to attend for
public examination fails to attend at the time and place appointed and
no good cause is shown by him for such failure or, if before the day
appointed for the examination the liquidator satisfies the Court that
such person has absconded or that there is reason for believing that he
is about to abscond with a view to avoiding examination, it shall be
lawful for the Court, upon proof to its satisfaction that notice of the
order and of the time and place appointed for attendance at the public
examination was duly served, without any further notice, to issue a
warrant in Form 29 set out in the First Schedule for the arrest of the
person required to attend, or to make such other order as the Court
shall think just.
DISCLAIMER
Disclaimer
59.—(1) Any application for leave to disclaim any part of the
property of a company pursuant to section 332(1) of the Act shall be
by ex parte summons. Such summons shall be supported by an
affidavit showing who are the parties interested and what their
interests are. On hearing the summons the Court shall give such
directions as it sees fit and, in particular, directions as to the notices to
be given to the parties interested or any of them and the Court may
adjourn the application to enable any such party to attend.
(2) Where a liquidator disclaims a leasehold interest, he shall
immediately file the disclaimer in Form 30 set out in the
First Schedule with the Registrar. The disclaimer shall contain
particulars of the interest disclaimed and a statement of the persons
to whom notice of disclaimer as in Form 31 set out in the
First Schedule has been given. Until the disclaimer is filed by the
liquidator the disclaimer shall be inoperative.
(3) Where any person claims to be interested in any part of the
property of the company which the liquidator wishes to disclaim, he
shall, at the request of the liquidator, furnish a statement of the interest
so claimed by him.

VESTING OF DISCLAIMED PROPERTY
Vesting of disclaimed property
60.—(1) Any application under section 332(6) of the Act for an
order for the vesting of any disclaimed property in or the delivery of
any such property to any person shall be supported by the affidavit
filed on the application for leave to disclaim the property.
(2) Where such an application relates to disclaimed property of a
leasehold nature and it appears that there is any mortgagee (including
a chargee or caveator having a lien by way of deposit of document of
title) or under-lessee of such property the Court may direct that notice
shall be given to such mortgagee or under-lessee that if he does not
elect to accept and apply for such a vesting order upon the terms
required by paragraph (1) and imposed by the Court within a time to
be fixed by the Court and stated in the notice, he will be excluded from
all interest in and security upon the property and the Court may
adjourn the application for the notice to be given and for the
mortgagee or under-lessee to be added as a party to and served with
the application and, if he sees fit, to make such election and
application as is mentioned in the notice. If at the expiration of the
time so fixed by the Court the mortgagee or under-lessee fails to make
such election and application the Court may make a vesting order in
relation to the property and excluding the mortgagee or under-lessee
from all interest in or security upon the property.
ARRANGEMENT WITH CREDITORS AND

CONTRIBUTORIES IN A WINDING UP
BY THE COURT
Report by liquidator on arrangements and compromises
61. In a winding up by the Court if application is made to the Court
under section 272(1) of the Act to sanction any compromise or
arrangement the Court may before giving its sanction thereto, hear a
report by the liquidator as to the terms of the scheme, and as to the
conduct of the directors and other officers of the company and as to
any other matters which in the opinion of the liquidator, ought to be
brought to the attention of the Court.

ORDERS
Production of documents for settling order
62.—(1) Subject to any direction to the contrary, every order shall
be passed and entered immediately and it shall be the duty of the
person making the application or his solicitor and of all other persons
who have appeared on the hearing of an originating summons not later
than the day after the order is pronounced in Court, to leave at the
office of the Registrar all the documents required for the purpose of
enabling the Registrar to settle the order immediately.
(2) It shall not be necessary for the Registrar to make an
appointment to settle the order unless in any particular case special
circumstances make an appointment necessary.
COLLECTION AND DISTRIBUTION

OF ASSETS IN A WINDING UP
BY THE COURT
Collection and distribution of company’s assets by liquidator
63.—(1) The duties imposed on the Court by section 280(1) of the
Act in a winding up by the Court with regard to the collection of the
assets of the company and the application of the assets in discharge of
the company’s liabilities, shall be discharged by the liquidator subject
to the control of the Court.
(2) For the purpose of the discharge by the liquidator of the duties
imposed by section 280(1) of the Act and paragraph (1), the liquidator
in a winding up by the Court shall for the purpose of acquiring or
retaining possession of the property of the company, be in the same
position as if he were a receiver of the property appointed by the
Court, and the Court may, on his application, enforce such acquisition
or retention accordingly.
Power of liquidator to require delivery of property

64.—(1) The powers conferred on the Court by section 313(5) of the
Act shall be exercised by the liquidator.
(2) Any contributory for the time being on the list of contributories,
and any trustee, receiver, banker, agent or officer of a company which

is being wound up shall on notice from the liquidator in Form 32 set
out in the First Schedule within such time as he shall by notice in
writing require, pay, deliver, convey, surrender or transfer to or into
the hands of the liquidator any money or property or books and papers
which are in his hands and to which the company is prima facie
entitled, and the Court may on the application of the liquidator order
the payment, delivery, conveyance, surrender or transfer.
LIST OF CONTRIBUTORIES IN
Liquidator to settle list of contributories
65. The liquidator shall with all convenient speed after his
appointment settle a list of contributories of the company, and shall
appoint a time and place for that purpose.
Contributories listed may attend proceedings

66.—(1) Every person for the time being on the list of contributories
of the company and every person whose proof has been admitted shall
be at liberty at his own expense to attend proceedings in relation to the
winding up of a company by the Court, and shall be entitled upon
payment of the costs occasioned thereby to have notice of all such
proceedings as he shall by written request desire.
Costs occasioned by such attendance

(2) If the Court is of the opinion that the attendance of any such
person upon any proceedings has occasioned additional costs which
ought not to be borne by the funds of the company it may direct such
costs or a gross sum in lieu thereof to be paid by that person and that
person shall not be entitled to attend any further proceedings until he
has paid the costs.
Representative of creditors or contributories may be appointed

(3) The Court may from time to time appoint any one or more of the
creditors or contributories to represent before the Court at the expense
of the company all or any class of the creditors or contributories upon

any question or in relation to any proceedings before the Court and
may remove the person so appointed.
Same solicitor to act for representative of a class

(4) If more than one person is appointed under this rule to represent
one class, the persons appointed shall employ the same solicitor to
represent them.
List of contributories
67. The list of contributories in Form 33 set out in the First Schedule
shall contain a statement of the address of, and the number of shares or
extent of interest to be attributed to each contributory, and shall
distinguish the several classes of contributories. As regards
representative contributories the liquidator shall, so far as
practicable, observe the requirements of section 280(3) of the Act.
Appointment of time and place for settlement of list

68. The liquidator shall give notice in writing of the time and place
appointed for the settlement of the list of contributories in Form 34 set
out in the First Schedule to every person whom he proposes to include
in the list, and shall state in the notice to each person in what character
and for what number of shares or interest he proposes to include such
person in such list.
Settlement of list of contributories

69. On the day appointed for settlement of the list of contributories
the liquidator shall hear any person who objects to being settled as a
contributory, and after such hearing shall finally settle the list in Form
35 set out in the First Schedule which, when so settled, shall be the list
of contributories of the company.
Notice to contributories
70. The liquidator shall immediately thereafter give notice in Form
36 set out in the First Schedule to every person whom he has finally
placed on the list of contributories stating in what character and for
what number of shares or interest he has been placed on the list, and in
the notice inform that person that any application for the removal of

his name from the list, or for a variation of the list, must be made to the
Court by summons within 21 days from the date of the service on the
contributory or alleged contributory of the notice.
Application to the Court to vary list

71.—(1) Subject to the power of the Court to extend the time or to
allow an application to be made, notwithstanding the expiration of the
time limited for that purpose, no application to the Court by any
person who objects to the list of contributories as finally settled by the
liquidator shall be entertained after the expiration of 21 days from the
date of the service of such notice on such person.
(2) The liquidator shall not in any case be personally liable to pay
any costs of or in relation to an application to set aside or vary his act
or decision in settling the name of a person on the list of contributories
of a company.
Variation of or addition to list of contributories

72.—(1) The liquidator may from time to time vary or add to the list
of contributories, but any variation or addition shall be made in the
same manner in all respects as the settlement of the original list.
(2) Such supplemental list of contributories shall be in Form 37 set
out in the First Schedule.
CALLS
Calls by liquidator
73. The powers and duties of the Court in relation to making calls
upon contributories conferred by section 281(2) of the Act shall be
exercised by the liquidator as an officer of the Court subject to the
following provisions:
(a) where the liquidator desires to make any call on the
contributories or any of them for any purpose authorised by
the Act, he may summon a meeting of the committee of
inspection, if any, for the purpose of obtaining their
sanction to the intended call;

(b) the notice of the meeting set out in Form 38 in the
First Schedule shall be sent to each member of the
committee of inspection in sufficient time to reach him
not less than 7 days before the day appointed for holding
the meeting, and shall contain a statement of the proposed
amount of the call and the purpose of which it is intended;
(c) the notice of the intended call and the intended meeting of
the committee of inspection in Form 39 set out in the
First Schedule shall also be published in the Gazette and
advertised stating the time and place of the meeting of the
committee of inspection and that each contributory may
either attend the meeting and be heard, or make any
communication in writing to the liquidator or members of
the committee of inspection to be laid before the meeting in
reference to the intended call;
(d) at the meeting of the committee of inspection any statement
or representations made either to the meeting personally or
addressed in writing to the liquidator or members of the
committee by any contributory shall be considered before
the intended call is sanctioned;
(e) the sanction of the committee shall be given by resolution
in Form 40 set out in the First Schedule which shall be
passed by a majority of the members present; and
(f) when there is no committee of inspection the liquidator
shall not make a call without obtaining the leave of the
Court.
Application to Court for leave to make a call

74.—(1) An application to the Court for leave to make any call for a
purpose authorised by the Act, shall be made by summons in Form 42
set out in the First Schedule stating the proposed amount of such call,
which summons shall be served at least 4 clear days before the day
appointed for making the call on every contributory proposed to be
included in such call, or if the Court so directs, notice of such intended
call may be given by advertisement in Form 44 set out in the
First Schedule without a separate notice to each contributory.

(2) The copy of the summons served on each contributory shall
contain a statement of the amount claimed as due from the
contributory served.
(3) The affidavit of the liquidator in support of the proposal for the
call shall be in Form 43 set out in the First Schedule.
(4) Upon the hearing of the summons, the Court may give leave to
the liquidator to make the call and may also order in Form 45 set out in
the First Schedule the payment by the contributories respectively of
the amounts due in respect of the call within a time to be named in the
order.
Document making call

75. When the liquidator is authorised to make a call on the
contributories he shall file with the Registrar a document making
the call in Form 46 set out in the First Schedule with such variations as
circumstances may require.
Service of notice of call

76. When a call has been made by the liquidator in a winding up by
the Court, a copy of the resolution of the committee of inspection or
order of the Court, as the case may be, shall, after the call has been
made, be served upon each of the contributories included in the call,
together with a notice from the liquidator in Form 41 or Form 47 set
out in the First Schedule specifying the amount of balance due from
the contributory in respect of the call, but the resolution or order need
not be advertised unless for any special reason the Court so directs.
Enforcement of call
77. The payment of the amount due from each contributory on a call
may be enforced by order of the Court, to be made in Chambers on
summons by the liquidator.

PROOFS
Proof of debt
78. In a winding up by the Court every creditor shall prove his debt,
unless the Judge in any particular winding up shall give directions that
any creditors or class of creditors shall be admitted without proof.
Mode of proof
79.—(1) A debt shall be proved in any winding up by delivering by
electronic filing or sending through the post to the liquidator a
declaration verifying the debt.
(2) A proof of debt required under paragraph (1) may be filed
electronically.
Verification of proof
80. A declaration proving a debt may be made by the creditor
himself or by any person authorised by or on behalf of the creditor.
Contents of proof
81.—(1) A declaration proving a debt —
(a) shall be in Form 77 set out in the Second Schedule to the
Companies Regulations (Rg 1) or where it is filed
electronically, in such electronic form as may be required
by the Official Receiver; and
(b) must be filed by the creditor within 3 months after the
winding up order is made.
(2) The documents substantiating the claim specified in the proof of
debt shall accompany the proof of debt.
(3) If the proof of debt is filed electronically, the documents
substantiating the claim specified in the proof of debt must be sent to
the Official Receiver within 14 days from the date of submission of
the proof of debt.

Statement of security
82. A declaration proving a debt shall state whether the creditor is or
is not a secured creditor.
Proof before whom sworn

83. [Deleted by S 315/2001 wef 01/07/2001]
Costs of proof
84. A creditor shall bear the costs of proving his debt unless the
Court otherwise orders.
Discounts
85. A creditor proving his debt shall deduct therefrom all trade
discounts, but he shall not be compelled to deduct any discounts, not
exceeding 5% on the net amount of his claim, which he may have
agreed to allow for payment in cash.
Periodical payments
86. When any rent or other payment falls due at stated periods, and
the winding up order or resolution to wind up is made at any time
other than one of those periods, the persons entitled to the rent or
payment may prove for a proportionate part thereof up to the date of
the winding up order or resolution as if the rent or payment grew due
from day to day:
Provided that where the liquidator remains in occupation of premises
demised to a company which is being wound up, nothing herein
contained shall prejudice or affect the right of the landlord of the
premises to claim payment from the company, or the liquidator, of rent
during the period of the company’s or the liquidator’s occupation.
Interest
87. On any debt or sum, payable at a certain time or otherwise,
whereon interest is not reserved or agreed for, and which is overdue at
the date of the winding up order or resolution, the creditor may prove
for interest at a rate not exceeding 6% per annum to that date from the
time when the debt or sum was payable, if the debt or sum is payable

by virtue of a written instrument at a certain time, and if payable
otherwise, then from the time when a demand in writing has been
made, giving notice that interest will be claimed from the date of the
demand until the time of payment.
Proof for debt payable at future time

88. A creditor may prove for a debt not payable at the date of the
winding up order or resolution, as if it were payable presently, and
may receive dividends equally with the other creditors, deducting only
thereout a rebate of interest at the rate of 6% per annum computed
from the declaration of a dividend to the time when the debt would
have become payable according to the terms on which it was
contracted.
Workmen’s wages
89.—(1) In any case in which it appears that there are numerous
claims for wages by workmen and others employed by the company, it
shall be sufficient if one proof for all the claims is made either by a
foreman or by some other person on behalf of the creditors in
accordance with rules 80 and 81.
(2) A schedule setting forth the names and addresses of the
workmen and others, and the amounts severally due to them —
(a) shall accompany the proof; or
(b) where the proof is submitted to the Official Receiver
electronically, must be sent to the Official Receiver within
14 days after the submission of the proof.
(3) Any proof made in compliance with this rule shall have the same
effect as if separate proofs had been made by each of the said
workmen and others.
Production of bills of exchange and promissory notes

90. Where a creditor seeks to prove in respect of a bill of exchange,
promissory note or other negotiable instrument or security on which
the company is liable, the bill of exchange, promissory note,
instrument or security must, subject to any special order of the
Court made to the contrary, be produced to the liquidator and marked

by him before the proof can be admitted either for voting or for any
purpose.
Statement of accounts
90A. A licensed moneylender filing a proof of debt under rule 79 in
respect of a loan made by him shall, within 14 days from the date of
filing thereof, file a statement of accounts in the form specified in the
First Schedule to the Moneylenders Act (Cap. 188).
ADMISSION AND REJECTION OF PROOFS

AND APPEAL TO THE COURT
Notice to creditors to prove
91. Subject to the provisions of the Act, and unless otherwise
ordered by the Court, the liquidator in any winding up may from time
to time fix a day (which shall not be less than 14 days from the date of
the notice) on or before which the creditors of the company are to
prove their debts or claims, or be excluded from the benefit of any
distribution made before the debts are proved, and the liquidator shall
give notice of the day so fixed by advertisement in the Gazette in Form
69 (3) set out in the First Schedule and in such newspaper as he shall
think convenient, and also notice in writing of such day in Form 49 or
Form 50 set out in the First Schedule to every person who, to the
knowledge of the liquidator, claims to be a creditor of the company
and whose claim has not been admitted or, in a winding up by the
Court, to every person mentioned in the statement of affairs as a
creditor who has not proved his debt.
Examination of proof
92. The liquidator shall examine every proof of debt lodged with
him and the grounds of the debt, and shall in writing admit or reject it,
in whole or in part, or require further evidence in support of it. If he
rejects a proof he shall state in writing in Form 48 set out in the
First Schedule to the creditor the grounds of the rejection.

Appeal by creditor
93. If a creditor or contributory is dissatisfied with the decision of
the liquidator in respect of a proof, the Court may, on the application
of the creditor or contributory, reverse or vary the decision; but subject
to the power of the Court to extend the time, no application to reverse
or vary the decision of the liquidator in a winding up by the Court
rejecting a proof sent to him by a creditor, or person claiming to be a
creditor, shall be entertained, unless notice of the application is given
before the expiration of 21 days from the date of the service of the
notice of rejection.
Expunging at instance of liquidator

94. If the liquidator thinks that a proof has been improperly
admitted, the Court may, on the application of the liquidator, after
notice to the creditor who made the proof, expunge the proof or reduce
its amount.
Expunging at instance of creditor

95. The Court may also expunge or reduce a proof upon the
application of a creditor or contributory if the liquidator declines to
interfere in the matter.
Oaths
96. For the purpose of any of his duties in relation to proofs, the
liquidator, in a winding up by the Court, may administer oaths and
take affidavits.
Procedure where creditor appeals

97. The liquidator in a winding up by the Court shall, within 3 days
after receiving notice from a creditor of his intention to appeal against
a decision rejecting a proof, file such proof with the Registrar, with a
memorandum thereon of his disallowance thereof.
Time for dealing with proofs

98. The liquidator shall within 14 days from the latest date for
lodging proofs mentioned in the notice of his intention to declare a

dividend, in writing either admit or reject wholly or in part, every
proof lodged with him, or require further evidence in support thereof.
Creditor’s proof which has been admitted

99. Where a creditor’s proof has been admitted, the notice of
dividend shall be sufficient notification to the creditor of the
admission.
Costs of appeal against rejection

100. The liquidator shall in no case be personally liable for costs in
relation to an appeal from his decision rejecting any proof wholly or in
part.
DIVIDENDS
Dividends to creditors
101.—(1) Not more than 2 months before declaring a dividend, the
liquidator in any winding up shall publish in the Gazette a notice of his
intention to do so, and at the same time send the notice to every
creditor mentioned in the statement of affairs who has not proved his
debt. Such notice shall specify the latest date up to which proofs must
be lodged, which shall not be less than 14 days from the date of the
notice.
(2) Where a creditor, after the latest date for lodging proofs
mentioned in the notice of intention to declare a dividend, appeals
against the decision of the liquidator rejecting a proof —
(a) the appeal shall be commenced and notice thereof given to
the liquidator within 7 days from the date of the notice of
rejection against which the appeal is made; and
(b) the liquidator shall make provision for the dividend payable
upon the proof and the probable costs of the appeal in the
event of the proof being admitted.
(3) If no appeal has been commenced within the prescribed time, the
liquidator shall exclude the proof which has been rejected from
participation in the dividend.

(4) Immediately after the expiration of the time fixed by this rule for
appealing against the decision of the liquidator he shall proceed to
declare a dividend, and shall publish in the Gazette a notice as in Form
69(4) and shall also send a notice of dividend to each creditor whose
proof has been admitted specifying the percentage of dividend
payable and the amount of dividend payable to him.
(5) If it becomes necessary, in the opinion of the liquidator to
postpone the declaration of the dividend beyond the prescribed limit
of 2 months, the liquidator shall cause a fresh notice of his intention to
declare a dividend to be published in the Gazette, and thereafter the
same procedure shall be followed as in the case of the original notice;
but no fresh notice need be given to creditors mentioned in the
statement of affairs who have not proved their debts.
(6) [Deleted by S 53/2018 wef 01/02/2018]
(7) If a person to whom dividends are payable desires that they shall
be paid to some other person he may lodge with the liquidator a
document in Form 52 set out in the First Schedule which shall be a
sufficient authority for payment of the dividend to the person therein
named.
Return of capital to contributories

102. Every order by which the liquidator in a winding up by the
Court is authorised to make a return to contributories of the company
shall, unless the Court shall otherwise direct, contain or have
appended thereto a schedule or list (which the liquidator shall
prepare) setting out in tabular form the full names and addresses of the
persons to whom the return is to be paid, and the amount of money
payable to each person, and particulars of the transfers of shares (if
any) which have been made or the variations in the list of
contributories which have arisen since the date of the settlement of
the list of contributories and such other information as may be
requisite to enable the return to be made. The schedule or list shall be
in Form 54 set out in the First Schedule with such variations as
circumstances shall require, and the notice of return to each
contributory shall specify the amount payable per share and the
amount payable to each contributory.

PAYMENTS INTO AND OUT OF
COMPANIES LIQUIDATION ACCOUNT
Remittances to Companies Liquidation Account
103.—(1) Unless otherwise directed by the Court, every liquidator
of a company which is being wound up by the Court shall pay, without
deduction, all moneys received by him, as liquidator of the company,
to the Companies Liquidation Account.
(2) Such remittances are to be made once a week, or immediately if a
sum of $1,000 or more has been received by the liquidator. The
remittances may be made by cheque crossed “Official Receiver, credit
of Companies Liquidation Account.”.
Mode of payments out of Companies Liquidation Account

104.—(1) All payments out of the Companies Liquidation Account
shall be made by the Official Receiver.
(2) All necessary disbursements made by a liquidator on account of
a company which is being wound up by the Court to the date of his
application for release shall be repaid to him out of any moneys
standing to the credit of the company in the Companies Liquidation
Account on application to the Official Receiver.
(3) After the liquidator has declared a dividend he may apply to the
Official Receiver for funds available for the purpose standing to the
credit of the company in the Companies Liquidation Account, the
application to be supported by a certified list of creditors showing the
amounts of their proofs and the moneys they are due to receive by way
of dividend.
(4) The Official Receiver shall in no case be held liable for any
payments made on the requisition of a liquidator.
Court may give directions

105. Notwithstanding any other provisions in these Rules, the Court
may in any case give special directions with respect to the payment,
deposit or custody of moneys or securities payable to or coming into
the possession of a liquidator.

GENERAL MEETINGS OF CREDITORS
AND CONTRIBUTORIES IN RELATION TO
First meetings of creditors and contributories
106. The meetings of creditors and contributories under section 263
of the Act (referred to in these Rules as the first meetings of creditors
and contributories) shall be held within 21 days, or if a special
manager has been appointed then within one month, after the date of
the winding up order or within such further time as the Court may
approve.
Notice of first meetings

107. The Official Receiver shall give notice of the dates fixed by
him for the first meetings of creditors and contributories by
advertisement in the Gazette.
Summoning of first meetings

108. The first meetings of creditors and contributories shall be
summoned as hereinafter provided.
Form of notices of first meetings

109. The notices of first meetings of creditors and contributories
shall be in Form 14 and Form 15 set out in the First Schedule,
respectively, and the notices to creditors shall state a time within
which the creditors must lodge their proofs in order to entitle them to
vote at the first meeting.
Notice of first meetings to officers of the company

110.—(1) The Official Receiver shall also give to each of the
directors, and other officers of the company who in his opinion ought
to attend the first meetings of creditors and contributories, 7 days’
notice, in Form 16 set out in the First Schedule, of the time and place
appointed for each meeting, such notice to be delivered personally or
sent by prepaid post, as may be convenient.
(2) It shall be the duty of every director or officer who receives
notice of such meeting to attend if so required by the Official

Receiver, and if any such director or officer fails to attend the Official
Receiver shall report the failure to the Court.
Summary of statement of affairs

111.—(1) The Official Receiver shall also, as soon as practicable,
send to each creditor mentioned in the company’s statement of affairs,
and to each person appearing from the company’s books or otherwise
to be a contributory of the company a summary of the company’s
statement of affairs, including the causes of its failure and any
observations which the Official Receiver may think fit to make.
(2) The proceedings at a meeting shall not be invalidated by reason
of any summary or notice required by these Rules not having been
sent or received before the meeting.
(3) Where prior to the winding up order the company had
commenced to be wound up voluntarily the Official Receiver may,
if he sees fit to do so, send to the persons aforesaid or any of them an
account of such voluntary winding up showing how the winding up
had been conducted and how the property of the company had been
disposed of and any observations which the Official Receiver may
think fit to make on such account or on the voluntary winding up.
Liquidator’s meetings of creditors and contributories

112.—(1) In addition to the first meetings of creditors and
contributories and in addition also to meetings of creditors and
contributories directed to be held by the Court under section 325 of the
Act (referred to in these Rules as Court meetings of creditors and
contributories), the liquidator in any winding up by the Court may
himself from time to time subject to the provisions of the Act and the
control of the Court summon, hold and conduct meetings of the
creditors or contributories (referred to in these Rules as liquidator’s
meetings of creditors and contributories) for the purpose of
ascertaining their wishes in all matters relating to the winding up.
(2) The notice calling for such meeting shall be in Form 55 set out in
the First Schedule.

Application of rules as to meetings
113. Except where and so far as the nature of the subject-matter or
the context may otherwise require, the rules as to meetings hereinafter
set out shall apply to first meetings, Court meetings and liquidator’s
meetings of creditors and contributories, but so nevertheless that the
rules shall take effect as to first meetings subject and without prejudice
to any express provisions of the Act and as to Court meetings, subject
and without prejudice to any express directions of the Court.
Summoning of meetings
114.—(1) The liquidator shall summon all meetings of creditors and
contributories by giving not less than 7 days’ notice of the time and
place thereof in the Gazette and in one local newspaper; and shall not
less than 7 days before the day appointed for the meeting send by post
to every person appearing, by the company’s books, to be a creditor of
the company, notice of the meeting of creditors, and to every person
appearing, by the company’s books, or otherwise, to be a contributory
of the company, notice of the meeting of contributories.
(2) The notice to each creditor shall be sent to the address given in
his proof, or, if he has not proved, to the address given in the statement
of affairs of the company, or to such other address as may be known to
the person summoning the meeting.
(3) The notice to each contributory shall be sent to the address
mentioned in the company’s books as the address of such
contributory, or to such other address as may be known to the
person summoning the meeting.
(4) This rule shall not apply to meetings under section 296 or 308 of
the Act.
Proof of notice
115. An affidavit in Form 56 set out in the First Schedule by the
liquidator or his solicitor or the clerk of either of such persons, that the
notice of any meeting has been duly posted, shall be sufficient
evidence of such notice having been duly sent to the person to whom
the notice was addressed.

Place of meetings
116. Every meeting shall be held at such place as, in the opinion of
the person convening the meeting, is most convenient for the majority
of the creditors or contributories or both and different times or places
or both may if thought expedient be named for the meetings of
creditors and for the meetings of contributories.
Costs of calling meeting

117.—(1) The costs of summoning a meeting of creditors or
contributories at the instance of any person other than the liquidator
shall be paid by the person at whose instance it is summoned who
shall before the meeting is summoned deposit with the liquidator such
sum as may be required by the liquidator as security for the payment
of such costs.
(2) The costs of summoning such meetings of creditors or
contributories, including all disbursements for printing, stationery,
postage and the hire of room, shall be calculated at the following rate
for each creditor or contributory to whom notice is required to be sent,
namely, $1 per creditor or contributory for the first 50 creditors or
contributories, 75 cents per creditor or contributory for the next 50
creditors or contributories, 50 cents per creditor or contributory for
any number of creditors or contributories after the first 100.
(3) The costs shall be repaid out of the assets of the company if the
Court shall by order, or if the creditors or contributories (as the case
may be) shall by resolution so direct.
(4) This rule shall not apply to meetings under section 296 or 297(5)
of the Act.
Chairman of meeting
118.—(1) Where a meeting is summoned by the liquidator, he, or a
person nominated by him, shall be chairman of the meeting.
(2) At every other meeting of creditors or contributories the
chairman shall be such person as the meeting by resolution shall
appoint.

(3) This rule shall not apply to meetings under section 296 of the
Act.
Ordinary resolution of creditors and contributories

119. At a meeting of creditors a resolution shall be deemed to be
passed when a majority in number and value of the creditors present,
personally or by proxy, and voting on the resolution, have voted in
favour of the resolution, and at a meeting of the contributories a
resolution shall be deemed to be passed when a majority in number
and value of the contributories present, personally or by proxy, and
voting on the resolution, have voted in favour of the resolution, the
value of the contributories being determined according to the number
of votes conferred on each contributory by the regulations of the
company.
Copy of resolution to be filed

120. The liquidator shall file with the Registrar a copy, certified by
him, of every resolution of a meeting of creditors or contributories.
Non-reception of notice by a creditor

121. Where a meeting of creditors or contributories is summoned by
notice, the proceedings and resolutions at the meeting shall, unless the
Court otherwise orders, be valid, notwithstanding that some creditors
or contributories may not have received the notice sent to them.
Adjournment
122. The chairman may with the consent of the meeting adjourn it
from time to time and from place to place, and then shall issue a
memorandum in Form 57 set out in the First Schedule but the
adjourned meeting shall be held at the same place as the original place
of meeting unless in the resolution for adjournment another place is
specified or unless the Court otherwise orders.
Quorum
123.—(1) A meeting may not act for any purpose except the
election of a chairman, the proving of debts and the adjournment of
the meeting unless there are present or represented thereat in the case

of a creditors’ meeting at least 3 creditors entitled to vote or in the case
of a meeting of contributories at least 3 contributories or all the
creditors entitled to vote or all the contributories, if the number of the
creditors entitled to vote or the contributories, as the case may be, shall
not exceed 3.
(2) If within half an hour from the time appointed for the meeting a
quorum of creditors or contributories is not present or represented, the
meeting shall be adjourned to the same day in the following week at
the same time and place or to such other day as the chairman may
appoint, not being less than 7 nor more than 21 days from the day from
which the meeting was adjourned.
(3) 1If within half an hour from the time appointed for the adjourned
meeting a quorum of creditors or contributories is not present or
represented, the adjourned meeting shall not be further adjourned.
(4) The list of creditors assembled to be used at every meeting shall
be in Form 18 set out in the First Schedule.
Creditors entitled to vote

124.—(1) In the case of a first meeting of creditors or of an
adjournment thereof a person shall not be entitled to vote as a creditor
unless he has duly lodged with the Official Receiver not later than the
time mentioned for that purpose in the notice convening the meeting
or adjourned meeting a proof of the debt which he claims to be due to
him from the company.
(2) In the case of a Court meeting or liquidator’s meeting of
creditors a person shall not be entitled to vote as a creditor unless he
has lodged with the liquidator a proof of the debt which he claims to
be due to him from the company and such proof has been admitted
wholly or in part before the date on which the meeting is held:
Provided that this rule and rules 125, 126, 127 and 128 shall not
apply to a Court meeting of creditors held prior to the first meeting of
creditors.
1
Form 17, First Schedule (memorandum of proceedings at an adjourned first meeting).

Cases in which creditors may not vote
125. A creditor shall not vote in respect of any unliquidated or
contingent debt, or any debt the value of which is not ascertained, nor
shall a creditor vote in respect of any debt on or secured by a current
bill of exchange or promissory note held by him unless he is willing to
treat the liability to him thereon of every person who is liable thereon
antecedently to the company, and against whom a receiving order in
bankruptcy has not been made, as a security in his hands, and to
estimate the value thereof, and for the purpose of voting, but not for
the purposes of dividend, to deduct it from his proof.
Votes of secured creditors

126. For the purpose of voting, a secured creditor shall, unless he
surrenders his security, state in his proof the particulars of his security,
the date when it was given, and the value at which he assesses it, and
shall be entitled to vote only in respect of the balance (if any) due to
him after deducting the value of his security. If he votes in respect of
his whole debt he shall be deemed to have surrendered his security,
unless the Court on application is satisfied that the omission to value
the security has arisen from inadvertence.
Creditor required to give up security

127. The liquidator may, within 28 days after a proof estimating the
value of a security as aforesaid has been used in voting at a meeting,
require the creditor to give up the security for the benefit of the
creditors generally on payment of the value so estimated with an
addition thereto of 20%:
Provided that where a creditor has valued his security he may at any
time before being required to give it up correct the valuation by a new
proof and deduct the new value from his debt, but in that case the said
addition of 20% shall not be made if the security is required to be
given up.
Admission and rejection of proofs for purpose of voting

128. The chairman shall have power to admit or reject a proof for the
purpose of voting, but his decision shall be subject to appeal to the
Court. If he is in doubt whether a proof shall be admitted or rejected he

shall mark it as objected to and allow the creditor to vote subject to the
vote being declared invalid in the event of the objection being
sustained.
Statement of security
129. For the purpose of voting at any meeting in a voluntary
liquidation a secured creditor shall, unless he surrenders his security,
lodge with the liquidator or where there is no liquidator at the
registered office of the company before the meeting a statement giving
the particulars of his security, the date when it was given and the value
at which he assesses it.
Minutes of meeting
130.—(1) The chairman shall cause minutes of the proceedings at
the meeting to be drawn up and fairly entered in a book kept for that
purpose and the minutes shall be signed by him or by the chairman of
the next ensuing meeting.
(2) A list of creditors and contributories present at every meeting
shall be made and kept as in Form 18 set out in the First Schedule.
PROXIES IN RELATION TO A WINDING UP

BY THE COURT, AND TO A CREDITORS’
VOLUNTARY WINDING UP
Proxies
131. A creditor or a contributory may vote either in person or by
proxy. Where a person is authorised in the manner provided by
section 179(3) of the Act to represent a corporation at any meeting of
creditors or contributories that person shall produce to the liquidator
or the chairman of the meeting a certificate under section 179(5) of the
Act. The succeeding rules as to proxies shall not (unless otherwise
directed by the Court) apply to a Court meeting of creditors or
contributories prior to the first meeting.
Form of proxies
132. Every instrument of proxy shall be in accordance with Form 58
or Form 59 set out in the First Schedule.

Forms of proxy to be sent with notices
133. General and special forms of proxy shall be sent to the creditors
and contributories with the notice summoning the meeting, and
neither the name nor description of the Official Receiver or liquidator
or any other person shall be printed or inserted in the body of any
instrument of proxy before it is so sent.
General proxies to managers or clerks

134. A creditor or a contributory may give a general proxy to his
manager or clerk or any other person in his regular employment.
Special proxies
135. A creditor or a contributory may give a special proxy to any
person to vote at any specified meeting or adjournment thereof —
(a) for or against the appointment or continuance in office of
any specified person as liquidator or member of the
committee of inspection; and
(b) on all questions relating to any matter other than those
referred to above and arising at the meeting or an
adjournment thereof.
Solicitation by liquidator to obtain proxies

136. Where it appears to the satisfaction of the Court that any
solicitation has been used by or on behalf of a liquidator in obtaining
proxies or in procuring his appointment as liquidator except by the
direction of a meeting of creditors or contributories, the Court if it
thinks fit may order that no remuneration be allowed to the person by
whom or on whose behalf the solicitation was exercised
notwithstanding any resolution of the committee of inspection or of
the creditors or contributories to the contrary.
Proxies to liquidator
137. A creditor or a contributory in any winding up may appoint the
liquidator or, if there is no liquidator, the chairman of the meeting to
act as his general or special proxy.

Holder of proxy not to vote on matter in which he is financially
interested
138. No person acting either under a general or a special proxy shall
vote in favour of any resolution which would directly or indirectly
place himself, his partner or employer in a position to receive any
remuneration out of the estate of the company otherwise than as a
creditor rateably with the other creditors of the company:
Provided that where any person holds special proxies to vote for an
application to the Court in favour of the appointment of himself as
liquidator he may use the said proxies and vote accordingly.
Proxies
139.—(1) A proxy intended to be used at the first meeting of
creditors or contributories, or an adjournment thereof, shall be lodged
with the Official Receiver not later than the time mentioned for that
purpose in the notice convening the meeting or the adjourned meeting,
which time shall not be earlier than 12 o’clock noon of the day but one
before, nor later than 12 o’clock noon of the day before the day
appointed for such meeting, unless the Court otherwise directs.
(2) In every other case a proxy shall be lodged with the liquidator
not later than 4 o’clock in the afternoon of the day before the meeting
or adjourned meeting at which it is to be used.
(3) No person who is a minor shall be appointed a general or special
proxy.
Use of proxies by deputy

140. Where the Official Receiver who holds any proxies cannot
attend the meeting for which they are given, he may, in writing, depute
some person under his official control to use the proxies on his behalf,
and in such manner as he may direct.
Filling in where creditor blind or incapable

141. The proxy of a creditor blind or incapable of writing may be
accepted, if the creditor has attached his signature or mark thereto in
the presence of a witness, who shall add to his signature his
description and residence:

Provided that all insertions in the proxy are in the handwriting of the
witness and the witness shall have certified at the foot of the proxy that
all the insertions have been made by him at the request of the creditor,
and in his presence before he attached his signature or mark.
LIQUIDATOR AND COMMITTEE OF INSPECTION

Remuneration of liquidator
142.—(1) If the Official Receiver is of opinion that the
remuneration of a liquidator as fixed by the committee of
inspection is unnecessarily large, the Official Receiver may apply
to the Court and thereupon the Court shall fix the amount of the
remuneration of the liquidator.
(2) This rule shall only apply to a liquidator appointed in a winding
up by the Court.
Limit of remuneration
143. Except as provided by the Act or these Rules, a liquidator shall
not under any circumstances whatever, make any arrangement for, or
accept from any solicitor, auctioneer, or any other person connected
with the company of which he is liquidator, or who is employed in or
in connection with the winding up of the company, any gift,
remuneration, or pecuniary or other consideration or benefit
whatever beyond the remuneration to which under the Act and
these Rules he is entitled as liquidator, nor shall he make any
arrangement for giving up, or give up any part of the remuneration to
any such solicitor, auctioneer or other person.
Dealings with assets

144. Neither the liquidator nor any member of the committee of
inspection of a company shall, while acting as liquidator or member of
the committee, except by leave of the Court, either directly or
indirectly, by himself or any employer, partner, agent or employee,
become purchaser of any part of the company’s assets and any such
purchase made contrary to this rule may be set aside by the Court on
the application of the Official Receiver or any creditor or contributory

and the Court may make such order as to costs as the Court shall think
fit.
Restriction on purchase of goods by liquidator

145. Where the liquidator carries on the business of the company, he
shall not, without the express sanction of the Court, purchase goods
for the carrying on of the business from any person whose connection
with him is of such a nature as would result in his obtaining any
portion of the profit (if any) arising out of the transaction.
Committee of inspection not to make profit

146.—(1) No member of a committee of inspection shall, except
under and with the sanction of the Court, directly or indirectly, by
himself or any employer, partner, agent or employee, be entitled to
derive any profit from any transaction arising out of the winding up, or
to receive out of the assets any payment for services rendered by him
in connection with the administration of the assets, or for any goods
supplied by him to the liquidator for or on account of the company.
(2) In a winding up by the Court, if it appears to the Official
Receiver or, in a voluntary winding up, if it appears to the committee
of inspection, or to any meeting of creditors or contributories, that any
profit or payment has been made contrary to this rule, they may
disallow the payment or recover the profit, as the case may be, on the
audit of the liquidator’s accounts or otherwise.
Cost of obtaining sanction of Court

147. In any case in which the sanction of the Court is obtained under
rule 145 or 146 the cost of obtaining the sanction shall be borne by the
person in whose interest the sanction is obtained, and shall not be
payable out of the company’s assets.
Sanction of payments to committee

148. Where the sanction of the Court to a payment to a member of a
committee of inspection for services rendered by him in connection
with the administration of the company’s assets is obtained, the order
of the Court shall specify the nature of the services and the sanction
shall only be given where the service performed is of a special nature;

and except by the express sanction of the Court no remuneration shall,
under any circumstances, be paid to a member of a committee for
services rendered by him in the discharge of the duties attaching to his
office as a member of such committee.
RELEASE OR RESIGNATION OF LIQUIDATOR

Notice of liquidator’s intention to apply for release
149. A liquidator before making application for his release in Form
67 set out in the First Schedule shall give notice of his intention to do
so in Form 66 set out in that Schedule to all the creditors who have
proved their debts and to all the contributories, and shall send with the
notice a summary of all receipts and payments in the winding up in
Form 68 set out in that Schedule.
Meetings of creditors and contributories to consider resignation

of liquidator
150.—(1) A liquidator who desires to resign his office shall
summon separate meetings of the creditors and contributories of the
company to decide whether or not the resignation shall be accepted.
Memorandum of resignation to be filed

(2) If the creditors and contributories by ordinary resolutions both
agree to accept the resignation of the liquidator, he shall file with the
Registrar, the Official Receiver and the Registrar of Companies a
memorandum of his resignation and the resignation shall thereupon
take effect.
Court consideration of application to resign

(3) In any other case the liquidator shall report to the Court the result
of the meetings and thereupon the Court may, upon the application of
the liquidator, determine whether or not his resignation shall be
accepted and may give such directions and make such orders as in its
opinion shall be necessary.

Notice of acceptance of resignation to be filed
(4) On the Court pronouncing a determination that a resignation
shall be accepted the liquidator shall immediately file a notice thereof
with the Official Receiver and the Registrar of Companies.
(5) The Court may dispense with all or any of the requirements of
this rule.
Office of liquidator vacated by his insolvency

151. If a Receiving Order in bankruptcy is made against the
liquidator, he shall thereby vacate his office, and for the purpose of the
application of the Act and these Rules he shall be deemed to have been
removed.
Proceedings on resignation, etc., of liquidator

152. Upon a liquidator resigning or being released or removed from
his office, he shall deliver up to the Official Receiver or the new
liquidator, as the case may be, all books kept by him and all other
books, documents, papers and accounts in his possession relating to
the office of liquidator. The release of a liquidator shall not take effect
until he has delivered over to the Official Receiver or the new
liquidator, as the case may be, all the books, documents, papers and
accounts aforesaid.
SPECIAL BANK ACCOUNT FOR LIQUIDATOR

Application for special bank account
153.—(1) In a winding up by the Court, if the committee of
inspection satisfies the Court that for the purpose of carrying on the
business of the company or of obtaining advances, or for any other
reason, it is to the advantage of the creditors or contributories that the
liquidator should have an account with any other bank, the Court
shall, on the application of the committee of inspection, authorise the
liquidator to make his payments into such other bank as the committee
may select instead of to the Companies Liquidation Account, and
thereupon those payments shall be made in the prescribed manner.

(2) The Court may grant such authorisation as is referred to in
paragraph (1) for such time and on such terms as it may think fit, and
may at any time order the account to be closed if it is of opinion that
the account is no longer required for the purposes mentioned in the
application.
Payments into and out of bank

154.—(1) Where the liquidator in a winding up by the Court is
authorised to have a special bank account, he shall immediately pay
all moneys received by him into that account to the credit of the
liquidator of the company.
(2) All payments out of that account shall be made by cheque
payable to order, and every cheque shall have marked or written on the
face of it the name of the company, and shall be signed by the
liquidator, and shall be countersigned by at least one member of the
committee of inspection, and by such other person, if any, as the
committee of inspection may appoint.
BOOKS
Record book
155. In a winding up by the Court the provisional liquidator, until a
liquidator is appointed by the Court, and thereafter the liquidator, shall
keep a book to be called the “Record Book”, in which he shall record
all minutes, all proceedings held and resolutions passed at any
meeting of creditors or contributories, or of the committee of
inspection, and all such matters as may be necessary to give a
correct view of his administration of the company’s affairs, but he
shall not be bound to insert in the Record Book any document of a
confidential nature (such as the opinion of counsel on any matter
affecting the interest of the creditors or contributories), nor need he
exhibit the document to any person other than a member of the
committee of inspection or the Official Receiver.
Cash book
156.—(1) In a winding up by the Court the provisional liquidator,
until a liquidator is appointed by the Court, and thereafter the

liquidator, shall keep a book to be called the “Cash Book” in which he
shall (subject to the provisions of these Rules as to trading accounts)
enter from day to day the receipts and payments made by him.
(2) The liquidator, other than the Official Receiver, shall submit the
Record Book and Cash Book, together with any other requisite books
and vouchers, to the committee of inspection (if any) when required,
and not less than once every 3 months.
(3) In a creditors’ voluntary winding up the liquidator shall keep
such books as the committee of inspection or, if there is no such
committee, as the creditors direct and all books kept by the liquidator
shall be submitted to the committee of inspection or, if there is no such
committee, to the creditors, with any other books, documents, papers
and accounts in his possession relating to his office as liquidator of the
company as and when the committee of inspection or, if there is no
such committee, the creditors direct.
INVESTMENT OF FUNDS
Investment of assets in securities and realisation of securities
157.—(1) Where the committee of inspection is of opinion that any
part of the cash balance standing to the credit of the account of the
company in the Companies Liquidation Account should be invested,
the committee shall sign a certificate and request in Form 60 and Form
61 set out in the First Schedule, respectively, and the liquidator shall
transmit such certificate and request to the Official Receiver.
(2) Where the committee of inspection is of opinion that it is
advisable to sell any of the securities in which the moneys of the
company or the company’s assets are invested the committee shall
sign a certificate and request to that effect, and the liquidator shall
transmit such certificate and request to the Official Receiver.
(3) Where in a winding up by the Court in which there is no
committee of inspection a case has in the opinion of the liquidator
arisen under section 321 of the Act for an investment of funds of the
company or a sale of securities in which the company’s funds have
been invested, the liquidator shall sign and transmit to the Official
Receiver a certificate of the facts on which his opinion is founded, and

a request to the Official Receiver to make the investment or sale
mentioned in the certificate, and the Official Receiver may thereupon,
if he thinks fit, invest or sell the whole or any part of the funds or
securities, as provided in that section, and the certificate and request
shall be sufficient authority to the Official Receiver for the said
investment or sale.
ACCOUNTS AND AUDIT IN A WINDING UP BY THE COURT

Audit of Cash Book
158. The committee of inspection shall not less than once every 3
months audit the liquidator’s Cash Book and certify in Form 62 set out
in the First Schedule under its hand the day on which the Book was
audited.
Liquidator’s accounts
159.—(1) The liquidator shall, at the expiration of 6 months from
the date of the winding up order, and at the expiration of every
succeeding 6 months thereafter until his release, transmit to the
Official Receiver a copy of the Cash Book for such period in
duplicate, together with the necessary vouchers and copies of the
certificates of audit by the committee of inspection.
(2) The liquidator shall forward with the first accounts a summary of
the company’s statement of affairs, showing thereon in red ink the
amounts realised, and explaining the cause of the non-realisation of
such assets as may be unrealised.
(3) The liquidator shall also at the end of every 6 months forward to
the Official Receiver, with his accounts, a report on the position of the
liquidation of the company in such form as the Official Receiver may
direct.
(4) When the assets of the company have been fully realised and
distributed, the liquidator shall immediately send in his accounts to the
Official Receiver, although the 6 months may not have expired.
(5) The accounts sent in by the liquidator shall be verified by him by
statutory declaration.

Liquidator carrying on business
160. Where the liquidator carries on the business of the company, he
shall keep a distinct account of the trading, and shall incorporate in the
Cash Book the total weekly amount of the receipts and payments on
such trading account.
Liquidator’s trading account

161. The trading account shall from time to time, and not less than
once in every month, be verified by statutory declaration and the
liquidator shall thereupon submit the account in Form 63 set out in the
First Schedule to the committee of inspection (if any) or such member
thereof as may be appointed by the committee for that purpose, who
shall examine and certify the account.
Expenses of sales
162. Where property forming part of a company’s assets is sold by
the liquidator through an auctioneer or other agent, the gross proceeds
of the sale shall be paid over by the auctioneer or agent, and the
charges and expenses connected with the sale shall afterwards be paid
to the auctioneer or agent, on the production of the necessary
certificate of the Taxing Master.
TRANSFERS OF ACTIONS AND PROCEEDINGS

Judge may order transfer of pending actions to himself
163. Where an order has been made for the winding up of a
company the Judge shall have power to order the transfer to him of
any action, cause or matter pending, brought or continued by or
against the company.
Powers of Court
164. Where any action, cause or matter brought by or against a
company against which a winding up order has been made is so
transferred the Court may determine and deal with any application,
matter or proceeding which, if the action, cause or matter had not been
transferred, would have been determined in Chambers.

TAXATION OF COSTS
Taxation of costs payable by liquidator
165. Every solicitor, manager, accountant, auctioneer, broker or
other person employed by a liquidator in a winding up by the Court
shall on request by the liquidator in Form 64 set out in the
First Schedule (to be made a sufficient time before the declaration
of a dividend) deliver his bill of costs or charges to the Taxing Master
for the purpose of taxation; and if he fails to do so within the time
stated in the request or such extended time as the Registrar may allow,
the liquidator shall declare and distribute the dividend without regard
to such person’s claim, and subject to any order of the Court the claim
shall be forfeited.
Notice of appointment to tax

166. Where a bill of costs or charges in any winding up has been
lodged with the Taxing Master he shall give notice of an appointment
to tax the bill of costs or charges to the liquidator and to the person to
or by whom the bill of costs or charges is or are to be paid.
Copy of bill of costs to be furnished to liquidator

167. Every person whose bill of costs or charges in a winding up by
the Court is or are to be taxed shall furnish a copy of his bill or charges
to be so taxed to the liquidator.
Attendance at taxation
168. The liquidator may attend or be represented on the taxation.
Certificate of taxation
169. Upon the taxation of any bill of costs, charges or expenses
being completed, the Taxing Master shall issue to the person
presenting the bill for taxation his certificate of taxation in Form 65
set out in the First Schedule.
Certificate as to special terms of remuneration, etc.

170. Where the bill of costs or charges of any solicitor, manager,
accountant, auctioneer, broker or other person employed by a

liquidator is or are payable out of the assets of the company, a
certificate in writing, signed by the liquidator, shall, on the taxation, be
produced to the Taxing Master setting forth any special terms of
remuneration which have been agreed to, and in the case of the bill of
costs of a solicitor, a copy of the resolution or other authority
sanctioning his employment.
Liquidator’s charges
171.—(1) Where a liquidator or special manager in a winding up by
the Court receives remuneration for his services as such, no payment
shall be allowed on his account in respect of the performance by any
other person of the ordinary duties which are required by the Act or
these Rules to be performed by himself.
(2) Where a liquidator is a solicitor he may contract that the
remuneration for his services as liquidator shall include all
professional services.
Application for costs

172. Where any party to or person affected by any proceedings
desires to make an application for an order that he be allowed his costs
or any part of them incidental to such proceedings and the application
is not made at the time of the proceedings —
(a) the party or person shall serve notice of his intended
application on the liquidator;
(b) the liquidator may appear on such application and object
thereto; and
(c) no costs of or incidental to such application shall be
allowed to the person making the application, unless the
Court is satisfied that the application could not have been
made at the time of the proceedings.
Costs
173. No payments in respect of bills of costs, charges or expenses of
solicitors, managers, accountants, brokers or other persons, other than
payments for costs and expenses incurred and sanctioned under
rule 45 and payments of bills which have been taxed and allowed

under orders made for the taxation thereof, shall be allowed out of the
assets of the company without proof that the same have been duly
taxed and allowed by the Taxing Master. The Taxing Master shall
satisfy himself before passing such bills of costs or charges that the
employment of the solicitor or other person in respect of the matters
mentioned in the bills or charges has been duly sanctioned:
Provided that the Official Receiver when acting as liquidator may
without taxation allow and pay the costs, charges and expenses of any
person employed by him where such costs, charges and expenses are
within the scale usually allowed by the Court and do not exceed the
sum of $25,000.
Costs ordered by Court or Judge to be paid by company

174. Nothing in rule 173 shall apply to or affect costs which, in the
course of legal proceedings by or against a company which is being
wound up by the Court, are ordered by the Court in which such
proceedings are pending, or a Judge thereof, to be paid by the
company or the liquidator, or the rights of the person to whom the
costs are payable.
ATTENDANCE OF LIQUIDATOR
Attendance of liquidator
175. Where the attendance of the liquidator is required in any
proceedings in Court or Chambers, the liquidator need not attend in
person, except in cases where the Court directs him to attend in
person.
STATEMENTS BY LIQUIDATOR TO THE REGISTRAR OF

COMPANIES AND OFFICIAL RECEIVER
Conclusion of voluntary winding up deemed to be date of
dissolution of company
176. The voluntary winding up of a company shall be deemed to be
concluded at the date of the dissolution of the company, unless at such
date any funds or assets of the company remain unclaimed or
undistributed in the hands of or under the control of the liquidator, or

any person who has acted as liquidator, in which case the winding up
shall not be deemed to be concluded until the funds or assets have
either been distributed or paid into the Companies Liquidation
Account.
Time for lodging account and statement under section 317 of

Act
177. In every winding up the accounts and statements with respect
to the proceedings in and position of the liquidation of a company, the
winding up of which is not concluded within 6 months after the
appointment of a liquidator, shall be sent to the Registrar of
Companies and the Official Receiver twice in every year the first
account commencing at the date when a liquidator was first appointed
and brought down to the end of 6 months after the appointment of the
liquidator, shall be sent within one month from the expiration of such
6 months, or within such extended period as the Court may sanction,
and the subsequent accounts shall be sent at intervals of 6 months,
each account being brought down to the end of the 6 months for which
it is sent.
Form of liquidator’s account and statement

178. The account of his receipts and payments and the statement
which a liquidator is required to lodge with the Registrar of
Companies and the Official Receiver under section 317 of the Act
shall be in the form provided for under the Companies (Filing of
Documents) Regulations (Rg 7). Such form shall also be used even
where a liquidator has not during any period for which an account has
to be lodged, received or paid any money on account of the company.
UNCLAIMED FUNDS AND UNDISTRIBUTED ASSETS IN THE

HANDS OF A LIQUIDATOR, OTHER THAN THE OFFICIAL
RECEIVER
Investments representing unclaimed funds
179. Money invested or deposited at interest by a liquidator shall be
deemed to be money under his control, and when such money forms
part of the minimum balance payable into the Companies Liquidation
Account, the liquidator shall realise the investment or withdraw the

deposit, and shall pay the proceeds into the Companies Liquidation
Account:
Provided that where the money is invested in Government securities,
the securities may, with the permission of the Official Receiver, be
transferred to the control of the Official Receiver instead of being
immediately realised and the proceeds thereof paid into the
Companies Liquidation Account. If and when the money
represented by the securities is required wholly or in part for the
purposes of the liquidation, the Official Receiver may realise the
securities wholly or in part and pay the proceeds of realisation into the
Companies Liquidation Account and deal with the proceeds in the
same way as other moneys paid into that Account may be dealt with.
Liquidator to furnish information to Official Receiver

180. Every person who has acted as liquidator of any company,
whether the liquidation has been concluded or not, shall furnish to the
Official Receiver particulars of any money in his hands or under his
control representing unclaimed or undistributed assets of the company
and such other particulars as the Official Receiver may require for the
purpose of ascertaining or getting in any money payable into the
Companies Liquidation Account. The Official Receiver may require
such particulars to be verified by affidavit.
Official Receiver may call for verified accounts

181. The Official Receiver may at any time order any such person to
submit an account verified by affidavit of the sums received and paid
by him as liquidator of the company and may direct and enforce an
audit of the account.
Application for payment out by person entitled

182. An application by a person claiming to be entitled to any
money paid into the Companies Liquidation Account in pursuance of
section 322 of the Act, shall be made in such form and manner as the
Official Receiver may from time to time direct, and shall, unless the
Official Receiver otherwise directs, be accompanied by the certificate
of the liquidator that the person claiming is entitled and such further
evidence as the Official Receiver may direct.

Application by liquidator for payment out
183. A liquidator who requires to make payments out of money paid
into the Companies Liquidation Account in pursuance of section 322
of the Act either by way of distribution or in respect of the costs and
expenses of the proceedings, shall apply in such form and manner as
the Official Receiver may direct, and the Official Receiver may
thereupon either make an order for payment to the liquidator of the
sum required by him for the purposes aforesaid, or may direct cheques
to be issued to the liquidator for transmission to the persons to whom
the payments are to be made.
OFFICIAL RECEIVER
Appointment
184.—(1) Judicial notice shall be taken of the appointment of the
Official Receiver.
(2) Any person appointed to act for the Official Receiver shall
during his tenure of office have all the status, rights and powers, and
be subject to all the liabilities of the Official Receiver.
Removal
185. When the Official Receiver is removed from his office, notice
of the order removing him shall be published in the Gazette.
Assistants
186. An Assistant Official Receiver shall be an officer of the Court
like the Official Receiver and, subject to the directions of the Court, he
may represent the Official Receiver in all proceedings in Court, or in
any administrative or other matter. Judicial notice shall be taken of the
appointment of an Assistant Official Receiver and he may be
appointed or removed in the same manner as is provided in the
case of the Official Receiver.
Duties where no assets

187. Where a company against which a winding up order has been
made has no available assets, the liquidator shall not be required to

incur any expense in relation to the winding up without the express
directions of the Court.
Official Receiver to act for committee of inspection where there

is no committee of inspection
188. Where there is no committee of inspection any functions of the
committee of inspection, subject to the directions of the Court, may be
exercised by the Official Receiver.
Appeals from Official Receiver

189. An appeal to the Court from an act or decision of the Official
Receiver acting otherwise than as liquidator of a company, shall be
brought within 21 days from the time when the decision or act
appealed against is done, pronounced or made.
ELECTRONIC FILING SYSTEM

Electronic filing system
189A. There shall be established an electronic filing system for the
purposes of carrying out transactions with the Official Receiver under
these Rules.
Duty of person carrying out electronic filing

189B. Any person who wishes to file, serve, deliver or otherwise
convey an application or a request or document by means of the
electronic filing system shall do so in accordance with these Rules and
any practice directions issued by the Official Receiver.
Receipt of submission
189C.—(1) Any application, request or document transmitted by
means of the electronic filing system is considered to have been
submitted to and received by the Official Receiver if the last byte of
the transmission is received by the server designated by the Official
Receiver for the receipt of such transmissions.
(2) Any person who files with or sends to the Official Receiver any
application, request or document by means of the electronic filing
system may produce a record of transmission issued through the

electronic filing system together with a copy of the notification of
acceptance of the transmission by the Official Receiver as evidence
of —
(a) the filing or sending of the application, request or
document; and
(b) the date and time the filing or sending took place.
MISCELLANEOUS MATTERS
Enlargement or abridgment of time
190.—(1) The Court may, in any case in which it shall see fit, extend
or abridge the time appointed by these Rules or fixed by any order of
the Court for doing any act or taking any proceeding.
Disposal of books
(2) The Court may, at any time during the progress of the
liquidation, on the application of the liquidator or the Official
Receiver, direct that such of the books, papers and documents of the
company or of the liquidator as are no longer required for the purpose
of the liquidation, may be sold, destroyed or otherwise disposed of.
Formal defect not to invalidate proceedings

191.—(1) No proceedings under the Act or these Rules shall be
invalidated by any formal defect or by any irregularity, unless the
Court is of opinion that substantial injustice has been caused by the
defect or irregularity, and that the injustice cannot be remedied by any
order of the Court.
(2) No defect or irregularity in the appointment or election of a
receiver, liquidator, or member of a committee of inspection shall
vitiate any act done by him in good faith.
Fees
192.—(1) Fees in accordance with the provisions of the
Second Schedule shall be leviable by the Court.
(2) For taxation of costs, the same fees as are payable in the High
Court shall be leviable.

FIRST SCHEDULE
Rule 3(1)
FORM 1
Rule 7(3)
FORM OF SUMMONS (GENERAL)

(Title)
Let all parties concerned attend before the Judge (or Registrar) on _________
_____________ (date/time) on the hearing of an application on the part of _____
_________________ for the following orders:
Dated this day of 20 .
This summons is taken out by of solicitor for

the person making the application whose address is
Note: If you do not attend personally or by your counsel or solicitor at

the time or place abovementioned such order will be made as the
Court may think just and expedient.
_____________________________
FORM 1A
Rule 17A(1)
(NOTICE OF RENEWAL OF ORIGINATING SUMMONS)
Renewed for months from the day of 20 by an order of Court dated

the day of 20 .

Solicitor for the
FORM 2
Rule 22(1)
IN THE HIGH COURT OF THE REPUBLIC OF SINGAPORE

FIRST SCHEDULE — continued
CWU O.S. No. )
of 20 )
(Seal).
AND
In the Matter of _______________________
Applicant.
ORIGINATING SUMMONS
Let all parties concerned attend before the Judge on ___________ (date/time)
on the hearing of an application by the applicant that:
(1) a winding up order be made against the applicant; [and

(2) ______________be appointed as liquidator of the applicant].
Registrar.
This summons is taken out by of

solicitor for the applicant whose address is
Note: This summons shall be served together with an affidavit in support of the application.
This summons may not be served more than 6 calendar months after the above date unless
renewed by order of the Court.
FORM 3
Rule 22(1)
IN THE HIGH COURT OF THE REPUBLIC OF SINGAPORE

CWU O.S. No. )
of 20 )
(Seal).

AND
In the Matter of _______________________
Between
Plaintiff.
and
Defendant.
ORIGINATING SUMMONS
Let all parties concerned attend before the Judge on ___________ (date/time)
on the hearing of an application by the plaintiff that:
(1) a winding up order be made against the defendant; [and
(2) __________be appointed as liquidator of the defendant]; and
(3) [if appropriate] the costs of the proceedings be paid to the plaintiff
out of the assets of the defendant.*
Registrar.
This summons is taken out by of

solicitor for the applicant whose address is
Note: This summons shall be served together with an affidavit in support of the application.
This summons may not be served more than 6 calendar months after the above date unless
renewed by order of the Court.
If a defendant does not attend by his counsel or solicitor at the time and place
abovementioned such order will be made as the Court may think just and expedient.
* If not appropriate, to draft in the costs order prayed for.
[S 557/2007 wef 01/11/2007]

FORM 4
Rule 24
ADVERTISEMENT OF WINDING UP APPLICATION

(Title)
Notice is hereby given that an application for the winding up of the
abovenamed company by the High Court was, on the day of
20 filed by of , a creditor (or as the
case may be), and that the winding up application is directed to be heard before
the Court Sitting at at o’clock, on the day of
20 ; and any creditor or contributory of the company desiring to support or
oppose the making of an order on the winding up application may appear at the
time of hearing by himself or his counsel for that purpose; and a copy of the
winding up application will be furnished to any creditor or contributory of the
company requiring the copy of the winding up application by the undersigned on
payment of the regulated charge for the same.
The Applicant’s address is
The Applicant’s solicitor is of
(Signature)(a)
Note: Any person who intends to appear on the hearing of the winding up application must serve on or send
by post to the (b) notice in writing of his intention to do so. The notice must state the name
and address of the person, or, if a firm, the name and address of the firm, and must be signed by the
person, firm, or his or their solicitor (if any) and must be served, or, if posted, must be sent by post in
sufficient time to reach the abovenamed not later than 12 o’clock noon of the day of 20
(the day before the day appointed for the hearing of the winding up application).
(a) To be signed by the solicitor to the applicant or by the applicant if he has no solicitor.
(b) Solicitor or applicant, as the case may be.
FORM 5
Rule 25(1)
AFFIDAVIT SUPPORTING WINDING UP APPLICATION

I, , of , do make oath (or affirm) and say as
follows:
(1) I am (a Director, Manager or the Secretary) of , the

Applicant in the above matter, a corporation duly incorporated under the
Companies Act (Cap. 50) and am duly authorized by the Applicant to
make this affidavit on its behalf.
(applicable if the winding up allocation is made by a corporation)
(2) The (hereinafter called “the company”) was on
the day of 20 incorporated under the
Companies Act
(Cap. 50).
(3) The registered office of the company is at
(4) (Here set out in paragraphs the facts supporting the grounds of winding
up)
Sworn or affirmed, etc.
FORM 6
Rule 26(1)
AFFIDAVIT OF SERVICE OF
WINDING UP APPLICATION AND SUPPORTING AFFIDAVIT
ON MEMBERS, OFFICERS OR EMPLOYEES
(Title)
In the matter of a winding up application dated I,

, of , make oath (solemnly, sincerely and
truly affirm) and say:
1. [In the case of service of winding up application on a company by leaving it

with a member, officer or employee at the registered office, or if no
registered office, at the principal or last known principal place of business
of the company.]

That I did on day, the day of 20
serve the abovenamed company with the abovementioned winding up
application and supporting affidavit by delivering to and leaving with [name and
description] a member (or officer) (or employee) of the company a copy of the
abovementioned winding up application and supporting affidavit, duly sealed
with the seal of the Court, at [office or place of business as aforesaid], before the
hour of in the noon.
2. [In the case of no member, officer or employee of the company being found
at the registered office or place of business.]
That I did day, the day of 20

having failed to find any member, officer or employee of the abovenamed
company at [here state registered office or place of business], leave there a copy of
the abovementioned winding up application and supporting affidavit, duly sealed
with the seal of the Court, before the hour of in the noon [add with
whom such sealed copy was left, or where, e.g. affixed to door of offices, or
placed in letter box, or otherwise.]
3. [In the case of directions by the Court as to the member or members of the
company to be served.]
That I did, on day, the day of 20 serve

[name or names and description] with a copy of the abovementioned winding up
application and supporting affidavit, duly sealed with the seal of the Court, by
delivering the winding up application and supporting affidavit personally to the
said , at [place] before the hour of in the noon.
4. The winding up application and supporting affidavit is now produced and

shown to me, collectively marked ‘A’.
Sworn or affirmed at, etc.
FORM 7
Rule 26(1)
AFFIDAVIT OF SERVICE OF

WINDING UP APPLICATION ON LIQUIDATOR
(Title)
In the matter of an application dated , for winding up the above

company by the Court.
I, , of , make oath (solemnly,

sincerely and truly affirm) and say:
That I did, on , the day of 20

serve [name and description] the Liquidator of the abovenamed company, with a
copy of the abovementioned winding up application and supporting affidavit,
duly sealed with the seal of the Court, by delivering the copy of the winding up
application and supporting affidavit personally to the said
at [place], before the hour of in the noon.
The said winding up application and supporting affidavit is now produced and
shown to me, collectively marked ‘A’.
Sworn or affirmed at, etc.
FORM 8
Rule 28(1)
NOTICE OF INTENTION TO APPEAR

ON WINDING UP APPLICATION
(Title)
Take notice that A.B., of (a) a creditor for $ of (or contributory
holding (b) shares in) the above company intends to appear on
the hearing of the winding up application advertised to be heard on
the day of 20 and to support (or oppose) such
winding up application.
(Signature) (c) [Name of person or firm.]

[Address]
To
(a) State full name, or if a firm, the name of the firm and address.
(b) State number and class of shares held.
(c) To be signed by the person or his solicitor.
FORM 9
Rule 29(1)
LIST OF PARTIES WISHING TO ATTEND

THE HEARING OF A WINDING UP APPLICATION
(Title)
The following are the names of those who have given notice of their intention to
attend the hearing of the winding up application herein, on the day
of 20 .
Name and Contri
address of Creditors butories
Oppos Support
Name Address solicitors of amount of number
ing ing
party who has debt of
given notice shares
FORM 10
Rule 34(1)
NOTIFICATION TO LIQUIDATOR OF ORDER

PRONOUNCED ON APPLICATION FOR WINDING UP
(Title)
To the Liquidator

(Address)
Order pronounced this day of 20 by Justice

on the application for winding up of the undermentioned company under the
Companies Act (Cap. 50) and for the appointment of (a) as liquidator.
Date of filing of
Registered office Applicant’s
Name of company winding up
of company solicitor
application
(a) The Official Receiver or A.N., an approved liquidator.
FORM 11
Rule 34(1)
NOTICE OF WINDING UP ORDER
In the matter of Limited.
Winding up Order made 20 .
Name and address of Liquidator
Applicant or his solicitor.
Note:
(a) All creditors of the abovenamed company should file their proof of
debt with the liquidator who will be administering all affairs of the
company.

(b) All debts due to the abovenamed company should be forwarded to
the liquidator.
FORM 12
Rule 34(3)
(Title)
The day of 20 .
Upon the application of the abovenamed [or A.B., of etc., a creditor (or
contributory) of the abovenamed company], on the day of 20 ,
preferred unto the Court, and upon hearing for applicant, and
for ,and upon reading the winding up application, an affidavit of
, filed, & c., supporting the winding up application, an affidavit of L.M.,
filed the day of 20 , the Gazette of the day of
20 , the newspaper of the day of 20
[enter any other papers], each containing an advertisement of the winding up
application [enter any other evidence], this Court do order:
(1) that the said Company be wound up by the Court

under the provisions of the Companies Act (Cap. 50); and
(2) that be constituted Provisional Liquidator of the
Company.
Note: It will be the duty of such of the persons as are liable to make out or
concur in making out a statement of affairs as the Provisional
Liquidator may require, to attend on him at such time and place as he
may appoint and to give him all information he may require.
FORM 13
Rule 35(1)

ORDER APPOINTING PROVISIONAL LIQUIDATOR
AFTER MAKING OF WINDING UP APPLICATION
AND BEFORE ORDER TO WIND UP
(Title)
Upon the application, & c., and upon reading, & c., the Court do hereby
appoint the Official Receiver of A.B. an approved liquidator to be Provisional
Liquidator of the abovenamed company until the making of a winding up order
herein or until further order. The duties to be performed by the Provisional
Liquidator are as follows:
The nature and description of the property of which the Provisional Liquidator
is as follows:
FORM 14
Rule 109
NOTICE TO CREDITORS OF FIRST MEETING
(Title)
(Under the Order for winding up the abovenamed company dated the
day of 20 .)
Notice is hereby given that the first meeting of creditors in the above matter
will be held at on the day of 20 at
o’clock in the noon.
To entitle you to vote thereat your proof must be lodged with me not later
than o’clock on the day of 20 .
Forms of proof and of general and special proxies are enclosed herewith.
Proxies to be used at the meeting must be lodged with me not later than
o’clock on the day of 20 .

Official Receiver and

Provisional Liquidator.
Address: Official Receiver’s Office,
...................................
...................................
[The statement of the company’s affairs (a) ]
NOTE
At the first meetings of creditors and contributories they may by resolution

determine whether or not an application should be made to the Court to appoint a
liquidator in place of the Official Receiver.
Note: If a liquidator is not appointed by the Court, the Official Receiver will be
the
liqui
dator.
(a) Here insert “has not been lodged” or “has been lodged, and summary
is enclosed”.
FORM 15
Rule 109
NOTICE TO CONTRIBUTORIES OF FIRST MEETING
(Title)
(Under the Order for winding up the abovenamed company

dated the day of 20 .)
Notice is hereby given that the first meeting of the contributories in the above
matter will be held at on the day of 20 at
o’clock in the noon.

Forms of general and special proxies are enclosed herewith. Proxies to be
used at the meeting must be lodged with me not later than o’clock on the
day of 20 .

Provisional Liquidator
Address: Official Receiver’s Office,

...................................
...................................
[The statement of the company’s affairs (a) ]
NOTE
At the first meetings of creditors and contributories they may by resolution

determine whether or not an application should be made to the Court to appoint a
liquidator in place of the Official Receiver.
Note: If a liquidator is not appointed by the Court, the Official Receiver will
be the liquidator.
(a) Here insert “has not been lodged” or “has been lodged, and summary
is enclosed”.
FORM 16
Rule 110(1)
NOTICE TO DIRECTORS AND OFFICERS OF COMPANY

TO ATTEND FIRST MEETING OF CREDITORS
OR CONTRIBUTORIES
(Title)

Take notice that the first meeting of creditors (or contributories) will be held
on the day of 20 at o’clock at (a)
and that you are required to attend and give such information as the meeting may
require.
To (b)

Provisional Liquidator.
(a) Here insert place where meeting will be held.
(b) Insert name of person required to attend.
FORM 17
Rule 123(1)
MEMORANDUM OF PROCEEDINGS
AT ADJOURNED FIRST MEETING
(No quorum)
(Title)
Before at on the day of

20 at o’clock.
Memorandum.‑ The adjourned meeting of (a) in the above matter was
held at the time and place abovementioned but it appearing that there was not a
quorum of (a) qualified to vote present or represented, no
resolution was passed, and the meeting was not further adjourned.
..............................
Chairman
(a) Insert “creditors” or “contributories”, as the case may be.

FORM 18
Rule 123(4) and 130(1)
LIST OF CREDITORS (a) ASSEMBLED

TO BE USED AT EVERY MEETING
(Title)
Meeting held at this day of 20 .
. . .
Number Name of creditors (a) present or represented Amount of
proof (b)
1
2
3
4
5
6
7
8
9
Total number of creditors (a) present or
represented.
(a) “or contributories”.

(b) In case of contributories, insert “number of shares”.
FORM 19
Rule 46(1)

REPORT OF RESULT OF MEETING OF
CREDITORS OR CONTRIBUTORIES
In the matter, etc.
I, A.B., the Official Receiver of the Court (or, as the case may be) chairman of
a meeting of the creditors (or contributories) of the abovenamed company
summoned by advtisement (or notice) dated the day of 20 ,
and held on the day of 20 at in the ,
do hereby report to the Court the result of such meeting as follows:
The said meeting was attended, either personally or by proxy, by

creditors whose proofs of debt against the said company were admitted for voting
purposes, amounting in the whole to the value of $ (or by
contributories, holding in the whole share in the company, and entitled
respectively by the regulations of the company to the number of votes hereinafter
mentioned).
The question submitted to the meeting was, whether the creditors (or
contributories) of the company wished that (here state proposal submitted to the
meeting).
The meeting was unanimously of opinion that the proposal should (or should
not) be adopted: (or the result of the voting upon such question was as
follows:) (a)
. . .
Resolutions at Voting on resolutions
meetings
For Against
No. Amount. No. Amount.

(State the
substance of any
resolutions passed
and give names of
Committee of
Inspection (if any)
and amount of
their proofs if
Creditors or shares
if Contributories.)
Creditors ‑
No. of Votes No. of Votes
Shares Shares
Contributories ‑

(Signature) H.T.
Chairman.
(a) Here set out the majorities by which the respective resolutions were
carried.
FORM 20
Rule 46(1)
ORDER APPOINTING LIQUIDATOR
(Title)
The day of 20 .
Upon the application of the Official Receiver and Provisional Liquidator of
the abovenamed company, by summons dated and upon hearing the
applicant in person and reading the order to wind up the said company dated
, 20 , and the reports of the Official Receiver of the results of the meetings

of creditors and contributories made to the Court and respectively
dated the , and upon reading the consent dated of A.B., an
approved liquidator filed
It is ordered that of be appointed liquidator of the

abovementioned company.
(a) It is also ordered that the following persons be appointed a committee of

inspection to act with the liquidator, namely:
And it is ordered that the liquidator do within 7 days from the date of this
Order give security to the satisfaction of the Official Receiver as provided by the
Companies (Winding Up) Rules.
And notice of this Order is to be published in the Gazette and advertised in the
(a) To be struck out if no committee of inspection appointed.
.
FORM 21
Rule 47
CERTIFICATE THAT LIQUIDATOR HAS GIVEN SECURITY
(Title)
This is to certify that A.B., of , who was on the day of

20 appointed Liquidator of the abovenamed company, has duly
given security to the satisfaction of the Official Receiver.

(Signature) F.S.
Official Receiver.

______________________
FORM 22
Rule 46(1)
ADVERTISEMENT OF APPOINTMENT
OF LIQUIDATOR
In the matter of Limited
By Order of the , dated the day of 20 , Mr.

of has been appointed Liquidator of the abovenamed
company with (or without) a committee of inspection.
FORM 23
Rule 53(1)
ORDER DIRECTING A PUBLIC EXAMINATION
(Title)
Upon reading the reports of the Liquidator in the above matter, dated
respectively the day of 20 , the day of 20 , and
IT IS ORDERED that the several persons whose names and addresses are set
forth in the schedule hereto do attend before the Court on a day and at a place to be
named for the purpose, and be publicly examined as to the promotion or
formation of the company, and as to the conduct of the business of the company,
and as to their conduct and dealings as directors or officers of the company.
THE SCHEDULE REFERRED TO

. . .
Connection with
Name Address
the Company
FORM 24
Rule 53(1)
ORDER APPOINTING A TIME FOR

PUBLIC EXAMINATION
(Title)
Upon the application of the Liquidator in the above matter, IT IS ORDERED

that the public examination of who, by the Order of the Court
dated the day of 20 , was directed to attend before
to be publicly examined, be held at (a) on the day
of 20 at o’clock in the noon.
AND IT IS ORDERED that the abovenamed do attend at the

place and time abovementioned.
Note: Notice is hereby given that if you, the abovenamed fail,

without reasonable excuse, to attend at the time and place aforesaid, you will be
liable to be committed to prison without further notice.
(a) Insert the place for the examination.

FORM 25
Rule 53(1)
NOTICE TO ATTEND PUBLIC EXAMINATION
(Title)
WHEREAS by an Order of this Court, made on the day of

20 , IT WAS ORDERED that you, the undermentioned
should attend before the Court on the day and at a place to be named
for the purpose, and the publicly examined as to the promotion or formation of the
company, and as to the conduct of the business of the company and as to your
conduct and dealings as (a):
AND WHEREAS the day of 20 , at

o’clock, in the noon, before the sitting at has been
appointed as the time and place for holding the examination.
NOTICE is hereby given that you are required to attend at the said time and
place, and at any adjournments of the examination which may be ordered, and to
bring with you and produce all books, papers and writings and other documents in
your custody or power in any way relating to the abovenamed company.
AND TAKE NOTICE that if you fail, without reasonable excuse, to attend at
such time and place, and at the adjournments of the public examination which
may be ordered, you will be liable to be committed to prison without further
notice.
To Liquidator.
(a) Insert director or officer [or, as the case may be].

FORM 26
Rule 56(1)
APPLICATION FOR APPOINTMENT OF

SHORTHAND WRITER TO TAKE DOWN NOTES OF
PUBLIC EXAMINATION AND ORDER THEREON
(Title)
I, , the Liquidator herein, do hereby apply to the Court for an

Order for the appointment of of to take down in
shorthand or record by mechanical means the notes of examination of
at their public examination.
Liquidator.
Before
Upon the application of the liquidator the Court hereby appoints

of to take down in shorthand or record by mechanical means
the notes of examination of the persons mentioned in the above application at
their public examination, or at any adjournment thereof.
FORM 27
Rule 57(1)
NOTES OF PUBLIC EXAMINTION

WHERE A SHORTHAND WRITER IS APOINTED

(Title)
Public examination of (a)
Before at the Court this day of

20 .
The abovenamed , being sworn and examined at the time

and place abovementioned, upon the several questions following being put and
propounded to him, gave the several answers thereto respectively following each
question, that is to say:
These are the notes of the public examination referred to in the memorandum
of public examination of , taken before me this day of
20 .
(a) Mr. ............an officer [or, as the case may be] of the abovenamed
company.
_________________________
FORM 28
Rule 57(1)
NOTES OF PUBLIC EXAMINATION

WHERE A SHORTHAND WRITER IS NOT APPOINTED
(Title)

Public examination of (a)
Before at the Court this day of

20 .
The abovenamed , being sworn and examined at the time and

place abovementioned, upon his oath saith as follows:
These are the notes of the public examination referred to in the memorandum
of public examination of , taken before me this day of
20 .
(a) Mr ............an officer [or, as the case may be] of the abovenamed company.
FORM 29
Rule 58
WARRANT AGAINST PERSON

WHO FAILS TO ATTEND EXAMINATION
(Title)
To the Sheriff of our said Court and to the Director of Prisons.
WHEREAS by evidence taken upon oath, it has been made to appear to the
satisfaction of the Court that by Order of the Court dated the day of
20 , and directed to (a) he was directed to attend personally
at the (b) and be examined before (c) , which Order was
afterwards, as has been duly proved on oath, duly served upon the said (a) [or, that
there is probably reason to suspect and believe that the said (a) , has

absconded and gone abroad or quitted his place of residence, or is about to go
abroad or quit his place of residence] with a view of avoiding examination under
the Companies Act (Cap. 50).
AND WHEREAS the said (a) did without good cause fail to attend
on the day of 20 , for the purpose of being examined,
according to the requirements of the Order of this Court made on the day of
20 , directing him so to attend.
These are therefore to require you the Sheriff of our said Court to take the said
(a) and to deliver him to the Director of Prisons, and you the Director
to receive the said (a) and to keep him safely in the Civil Prison until
such time as this Court may order.
Given under my hand and the seal of the Court this day of 20
.
Registrar
(a) Name of person required to attend.

(b) Place of examination.
(c) Name or title of officer before whom examination is directed to be held.
FORM 30
Rule 59(1)
NOTICE OF DISCLAIMER
(Title)
Pursuant to an Order of the Court dated the day of 20 .

I, , the Liquidator of the abovenamed company, hereby
disclaim all interest in the lease dated the day of 20 , whereby
the premises (insert description of the property disclaimed) were leased to
, at a rent of $ per annum for a term of
Notice of this disclaimer has been given to
Liquidator
FORM 31
Rule 59(1)
NOTICE OF DISCLAIMER OF LEASE
(Title)
Take notice that, pursuant to an Order of the Court, dated the day of
20 . I, , the Liquidator of the abovenamed company, by
writing under my hand bearing date the day of 20
disclaimed premises (insert description of the property disclaimed) which were
demised to at a rent of $ per annum for a term of
The abovementioned notice of disclaimer has been filed at the office of the
Registrar at (state address).
Liquidator

To (address)
FORM 32
Rule 64(1)
NOTICE BY LIQUIDATOR REQUIRING

PAYMENT OF MONEY OR DELIVERY OF
BOOKS, ETC., TO LIQUIDATOR
(Title)
Take notice that I, the undersigned (a) , have been appointed

Liquidator of the abovenamed company, and that you, the under mentioned (b)
, are required, within days after service hereof, to pay to
me (or deliver, convey, surrender or transfer to or into my hand) as Liquidator of
the said company at my office, situate at (c) etc., the sum of $ ,
being the amount of debt appearing to be due from you on your account with the
company (or specifically describe the property) now in your hands, and to which
the company is entitled (or otherwise, as the case may be).
(Signature)
Liquidator.
To (b)
(Address)
(a) Name of liquidator.
(b) Name of person to whom notice is addressed.
(c) Address of liquidator’s office.

FORM 33
Rule 67
PROVISIONAL LIST OF CONTRIBUTORIES

TO BE MADE OUT BY LIQUIDATOR
(Title)
The following is a list of members of the company liable to be placed on the

list of contributories of the said company, made out by me from the books and
papers of the company, together with their respective addresses and the number of
shares (or extent of interest) to be attributed to each, so far as I have been able to
make out or ascertain the same.
In the first part of the list, the persons who are contributories in their own right
are distinguished.
In the second part of the list, the persons who are contributories as being
representatives of, or being liable to the debts of others, are distinguished.
FIRST PART
CONTRIBUTORIES IN THEIR OWN RIGHT
. . . . .
Number of
Serial shares (or
Name Address Description
No. extent of
interest)
SECOND PART

CONTRIBUTORIES AS BEING
REPRESENTATIVES OF, OR LIABLE TO
THE DEBTS OF, OTHERS
. . . . . .
Number of
In what shares (or
Serial
Name Address Description character extent of
No.
included interest)
FORM 34
Rule 68
NOTICE TO CONTRIBUTORIES OF APPOINTMENT

TO SETTLE LIST OF CONTRIBUTORIES
(Title)
Take notice that I, , the Liquidator of the abovenamed

company, have appointed the day of 20 , at o’clock in
the noon, at (a) , to settle the list of the contributories of the
abovenamed company, made out by me, pursuant to the Companies Act (Cap. 50)
and the rules thereunder, and that you are included in such list in the character and
for the number of shares (or extend of interest) stated below; and if no sufficient
cause is shown by you to the contrary at the time and place aforesaid, the list will
be settled, including you herein.
To Mr. A.B. (and to Mr. C.D., his solicitor).

Liquidator.
. . . . . .
No. on Name Address Description In what Number of shares
list character (or extent of
included interest)
(a) Insert place of appointment.
FORM 35
Rule 69
CERTIFICATE OF LIQUIDATOR OF
FINAL SETTLEMENT OF THE LIST
OF CONTRIBUTORIES
(Title)
Pursuant to the Companies Act (Cap. 50) and to the rules made thereunder, I,
the undersigned, being the Liquidator of the abovenamed
company, hereby certify that the result of the settlement of the list of
contributories of the abovenamed company, so far as the list has been settled, up
to the date of this certificate, is as follows:
1. The several persons whose names are set forth in the second column of
the First Schedule hereto have been included in the list of contributories as
contributories of the said company in respect of the (a) set
opposite the names of such contributories respectively in that Schedule.
I have, in the first part of that Schedule, distinguished such of the several
persons included in the list as are contributories in their own right.

I have, in the second part of that Schedule, distinguished such of the several
persons included in the list as are contributories as being representatives of or
being liable to the debts of others.
2 The several persons whose names are set forth in the second column of
the Second Schedule hereto, and were included in the provisional list of
contributories, have been excluded from the list of contributories.
3 I have, in the sixth column of the first part of the First Schedule and in
the seventh column of the second part of the First Schedule and in the same
column of the Second Schedule, set forth opposite the name of each of the several
persons respectively the date when such person was included in or excluded from
the said list of contributories.
4. Before setting the said list, I was satisfied by the affidavit of

, clerk to , duly filed with the proceedings herein, that notice was duly
sent by post to each of the persons mentioned in the list, informing him that he
was included in that list in the character and for the (a) stated therein,
and of the day appointed for finally settling the list.
The FIRST SCHEDULE above referred to.
FIRST PART
CONTRIBUTORIES IN THEIR OWN RIGHT
. . . . . .
Serial Name Address Description Number of Date when
No. in shares (or included in the
list extent of list
interest)

SECOND PART
CONTRIBUTORIES AS BEING REPRESENTATIVES OF
OR LIABLE TO THE DEBTS OF OTHERS
. . . . . . .
Number of
Serial In what Date when
Descrip shares (or
No. in Name Address character include in
tion extent of
list included the list
interest)
The SECOND SCHEDULE above referred to.
. . . . . . . . .
Date
In what Number of
Serial when
Addres Descrip character shares (or
No. in Name exclude
s tion proposed to extent of
list from the
be included interest)
list

(a) “Number of shares” or “extent of interest”.
FORM 36
Rule 70
NOTICE TO CONTRIBUTORY OF
FINAL SETTLEMENT OF LIST OF CONTRIBUTORIES
AND THAT HIS NAME IS INCLUDED
(Title)
Take notice that I, , the Liquidator of the abovenamed

company, have, by certificate, dated the day of 20 , under my hand,
finally settled the list of contributories of the company, and that you are included
in such list in the character and for the number of shares (or extent of interest)
stated below.
Any application by you to vary the said list of contributories or, that your
name may be excluded therefrom, must be made by you to the Court within 21
days from the service on you of this notice, or the application will not be
entertained.
The said list may be inspected by you at the chambers of the Registrar at (a)
on any day between the hours of and
(Signature)
Liquidator.

To Mr.
[or to Mr.
his solicitor].
. . . . . . . .
No. Name Address Description In what Number of
on list character shares (or extent
included of interest)
(a) State address.
FORM 37
Rule 72(1)
SUPPLEMENTAL LIST OF CONTRIBUTORIES
(Title)
1. The following is a list of persons who, since making out the list of
contributories herein, dated the day of 20 , I have ascertained
are, or have been, holders of shares in [or members of] the abovenamed company,
and to the best of my judgment are contributories of the company.
2 The said supplemental list contains the names of such persons together with
their respective addresses and the number of shares (or extend of interest) to be
attributed to each.
3. In the first part of the list such of the persons as are contributories in their
own right are distinguished.

4 In the second part of the list such of the persons as are contributories as
being representatives of, or being liable to the debts of others, are distinguished.
[The supplemental list is to be made out in the same form as the original list.]
___________________
FORM 38
Rule 73
NOTICE TO EACH MEMBER OF

COMMITTEE OF INSPECTION OF MEETING
FOR SANCTION TO PROPOSED CALL
(Title)
Take notice that a meeting of the committee of inspection of the above

company will be held at on the (a) day of 20 , at
o’clock in the noon, for the purpose of considering and obtaining the sanction of
the committee to a call of $ per share proposed to be made by the liquidator
on the contributories.
Annexed hereto is a statement showing the necessity for the proposed call and
the amount required.
(Signature)
Liquidator.

STATEMENT
1. The amount due in respect of proofs admitted against the company, and the
estimated amount of the costs, charges, and expenses of the winding up, form in
the aggregate the sum of $ or thereabouts.
2 The assets of the company are estimated to realize the sums of $ .

There are no other assets, except the amounts due from certain of the
contributories to the company, and in my opinion it will not be possible to realise
in respect of the said amounts more than $ .
3. The list of contributories has been duly settled, and persons have been
settled on the list in respect of the total number of shares.
4. For the purpose of satisfying the several debts and liabilities of the
company and of paying the costs, charges and expenses of the winding up, I
estimate that a sum of $ will be required in addition to the amount of the
company’s assets hereinbefore mentioned.
5. In order to provide the said sum of $ it is necessary to make a call on

the contributories, and having regard to the probability that some of them will
partly or wholly fail to pay the amount of the call, I estimate that for the purpose of
realising the amount required it is necessary that a call of $ per share
should be made.
(Annex tabular statement showing amounts of debts, costs, etc., and of assets)
(a) To be a date not less than 7 days from the date when the notice will in course of post reach the
person to whom it is addressed.
FORM 39
Rule 73
ADVERTISEMENT OF MEETING OF
COMMITTEE OF INSPECTION TO SANCTION

PROPOSED CALL
(Title)
Notice is hereby given that the undersigned Liquidator of the abovenamed

company proposes that a call should be made on all the contributories of the said
company (or, as the case may be) of $ per share, and that he has summoned
a meeting of the committee of inspection of the company, to be held at
on the day of 20 , at o’clock in the noon, to
obtain their sanction to the proposed call.
Each contributory may attend the meeting, and be heard or make any
communication in writing to the Liquidator or the members of the committee of
inspection in reference to the intended call.
A statement showing the necessity of the proposed call and the purpose for
which it is intended may be obtained on application to the Liquidator at his office
at (a)
Liquidator.
(a) Insert address.
FORM 40
Rule 73
RESOLUTION OF COMMITTEE OF
INSPECTION SANCTIONING CALL
(Title)
Resolved that a call of $ per share be made by the liquidator on all the
contributories of the company [or, as the case may be].

(Signature)
Members of the Committee
of Inspection.
FORM 41
Rule 76
NOTICE OF CALL SANCTIONED BY

COMMITTEE OF INSPECTION TO
BE SENT TO CONTRIBUTORY
(Title)
Take notice that the committee of inspection in the winding up of this

company has sanctioned a call of $ per share on all the contributories of
the company.
The amount due from you in respect of the call is the sum of $ . This
sum should be paid by you direct to me at my office (a) on or before
the day of 20 .
To Mr.
Liquidator.
Note: If you do not pay the sum due from you by the date mentioned, interest
will be claimed on such sum at the rate of 4% per annum from that date until
payment.

(a) State address.
FORM 42
Rule 74(1)
SUMMONS FOR LEAVE TO MAKE A CALL
(Title)
Let the several persons whose names and addresses are set forth in the second
column of the Schedule hereto, being contributories of the abovenamed company,
as shown in the third column of the Schedule, attend at on the
day of 20 at o’clock in the noon on the hearing of an
application on the part of the (Official Receiver and) Liquidator, of the company
for an order that he may be at liberty to make a call to the amount of $
per share on all the contributories (or, as the case may be) of the company.
This summons was taken out by of

solicitors for the (Official Receiver and) Liquidator.
To
Note: If you do not attend either in person or by your solicitor, at the time and
place abovementioned, such order will be made and proceedings taken as the
Court may think just and expedient.
THE SCHEDULE
. . .

Number on list Name and In what character included
address
FORM 43
Rule 74(1)
AFFIDAVIT OF LIQUIDATOR
IN SUPPORT OF PROPOSAL FOR CALL
(Title)
I of, etc., the Liquidator of the abovenamed company make

oath (solemnly and sincerely affirm) and say as follows:
1. I have in the schedule now produced and shown to me, and marked with the
letter “A”, set forth a statement showing the amount due in respect of the debts
proved and admitted against the said company, and the estimated amount of the
costs, charges and expenses of and incidental to the winding up the affairs thereof,
and which several amounts form in the aggregate the sum of $ or
thereabouts.
2. I have also in the said schedule set forth a statement of the assets in hand
belonging to the company, amounting to the sum of $ and no more. There
are no other assets belonging to the company, except the amounts due from
certain of the contributories of the company, and, to the best of my information
and belief, it will be impossible to realise in respect of the amounts more than the
sum of $ or thereabouts.
3. persons have been settled by me on the list of contributories of the

company in respect of the total number of shares.

4. For the purpose of satisfying the several debts and liabilities of the company
and of paying the costs, charges and expenses of and incidental to the winding up
the affairs thereof, I believe the sum of $ will be required in addition to the
amount of the assets of the company mentioned in the Schedule A, and the sum of
$ .
5. In order to provide the said sum of $ , it is necessary to make a

call upon the several persons who have been settled on the list of contributories as
before mentioned, and, having regard to the probability that some of such
contributories will partly or wholly fail to pay the amount of such call, I believe
that, for the purpose of realising the amount required as before mentioned, it is
necessary that a call of $ per share should be made.
FORM 44
Rule 74(1)
ADVERTISEMENT OF INTENDED CALL
In the matter of
Notice is hereby given that the (a) Court has appointed

the day of 20 at o’clock in the noon, at (b)
to sanction a call on all the contributories of the said company (or, as the case
may be) and that the liquidator of the company proposes that the call shall be for
$ per share. All persons interested are entitled to attend at such day, hour
and place to offer objections to such call.
Liquidator.
(a) Name of court.

(b) State place of appointment.

FORM 45
Rule 74(1)
ORDER GIVING LEAVE TO MAKE A CALL
(Title)
The day of 20 .
Upon the application of the (Official Receiver and) Liquidator of the

abovenamed company, and upon reading the affidavit of the (Official Receiver
and) Liquidator filed the day of 20 and the exhibit
marked “A” therein referred to, and an affidavit of
filed the day of 20 .
IT IS ORDERED that leave be given to the (Official Receiver and) Liquidator

to make a call of $ per share on all the contributories of the company
(a) .
AND IT IS ORDERED that each such contributory do on or before the day

of 20 pay to the (Official Receiver and) Liquidator of the
abovenamed company, the amount which will be due from him or her in respect
of such call.
(a) Or, as the case may be.
FORM 46
Rule 75
DOCUMENT MAKING A CALL
(Title)
I, , the (Official Receiver and) Liquidator of the abovenamed

company, in pursuance of (a) made (or passed) this day
of 20 hereby make a call of $ per share on all the

contributories of the company, which sum is to be paid at my office (b)
on the day of 20 .
(a) An Order of Court, or resolution of the committee of inspection.

(b) Insert address.
___________________
FORM 47
Rule 76
NOTICE TO BE SERVED WITH

THE ORDER SANCTIONING A CALL
(Title)
The amount due from you, A.B., in respect of the call made pursuant to leave
given by the above [or within] order is the sum of $ , which sum is to be
paid by you to me as the Liquidator of the said company at my office, No.
Street/Road.
To Mr. A.B.
Liquidator.
Note: If you do not pay the sum due from you by the date mentioned, interest will be claimed on such sum at
the rate of 4% per annum from that date until payment.
FORM 48
Rule 92

NOTICE OF REJECTION OF PROOF OF DEBT
(Title)
Take notice that, as (Official Receiver and) Liquidator of the abovenamed

company, I have this day rejected your claim against the company (a) (to the
extent of $______________) on the following grounds:
And further take notice that subject to the power of the Court to extend the
time, no application to reverse or vary my decision in rejecting your proof will be
entertained after the expiration of (b) days from this date.
Signature
(Official Receiver and) Liquidator.

To Address
(a) If proof wholly rejected strike out words underlined.
(b) 21 days or 7 days, as the case may be.
_____________________
FORM 49
Rule 91
NOTICE TO CREDITORS OF INTENTION

TO DECLARE DIVIDEND
(Title)

A (a) dividend is intended to be declared in the above matter. You
are mentioned in the statement of affairs, but you have not yet proved your debt.
If you do not prove your debt by the day of 20 , you will

be excluded from this dividend.

Liquidator.
(Address)
(a) Insert here “first” or “second” or “final” or as the case may be.
FORM 50
Rule 91
NOTICE TO PERSONS CLAIMING TO BE

CREDITORS OF INTENTION TO
DECLARE FINAL DIVIDEND
(Title)
Take notice that a final dividend is intended to be declared in the above matter,
and that if you do not establish your claim to the satisfaction of the Court on or
before the day of 20 , or such later day as the Court may
fix, your claim will be expunged, and I shall proceed to make a final dividend
without regard to such claim.
Liquidator.
(Address)
To X.Y.

______________________
FORM 51
NOTICE OF DIVIDEND
[Deleted by S 277/2003 wef 15/06/2003]
FORM 52
Rule 101(1)
AUTHORITY TO LIQUIDATOR TO PAY

DIVIDENDS TO ANOTHER PERSON
(Title)
To the (Official Receiver and) Liquidator.

Sir,
I
We hereby authorise and request you to pay to of
(a specimen of whose signature is given below), all dividends as they are
declared in the abovenamed matter, and which may become due and payable to
me
us in respect of the proof of debt for the sum of $ against the
my
abovenamed Company, made (by Mr. ) on our behalf.
I
And We further request that the cheque or cheques drawn in respect of such
dividends may be made payable to the order of the said whose
receipt shall be sufficient authority to you for the issue of such cheque or cheques
in his name.
It is understood that this authority is to remain in force until revoked by me

us in
writing.

Signature.
Witness to the signature
of
Date
Specimen signature of
person appointed as above.
Witness to the signature of
person appointed as above.
FORM 53
NOTICE OF RETURN TO CONTRIBUTORIES
[Deleted by S 277/2003 wef 15/06/2003]
FORM 54
Rule 102
SCHEDULE OR LIST OF CONTRIBUTORIES

HOLDING PAID-UP SHARES TO WHOM
A DIVIDEND OR RETURN IS TO BE PAID
(Title)

Number in settled list
Name of contributory as in settled list

CAP. 50, R 1]
Address
Number of shares held as per settled list
$
Total called-up value
c.
$
Total paid-up value
c.
$
Arrears of calls at date of return
c.
$
Previous return of capital appropriated by liquidator for arrears of calls
c.
Companies (Winding Up) Rules
$
Amount of return payable at per share
c.
$
Net return payable

[2006 Ed.
c.
Date and particulars of transfer of interest or other variation in list
p. 121
FORM 55
Rule 112(1)
NOTICE OF MEETING (GENERAL FORM)
(Title)
Take notice that a meeting of creditors (or contributories) in the above matter
will be held at on the day of 20 at o’clock.
Agenda
(a)
(Signature) (b) ........................
Forms of general and special proxies are enclosed herewith. Proxies to be

used at the meeting must be lodged not later than o’clock on the
day of 20 .
(a) Here insert purpose for which meeting called.

(b) “Liquidator” or “Official Receiver”.
FORM 56
Rule 115

AFFIDAVIT OF POSTING OF
NOTICES OF MEETING
(Title)
I, a (a) , make oath (solemnly, sincerely and

truly affirm) and say as follows:
1. That I did on the day of 20 send to each creditor (or

contributory) mentioned in the company’s statement of affairs a notice of the time
and the place of the (b) in the form hereunto annexed marked “A”.
2. That the notices for creditors (or contributories) were addressed to the said
creditors (or contributories) respectively, according to their respective names and
addresses appearing in the statement of affairs of the company.
3. That I sent the said notices by putting the notices prepaid into the post
office at before the hour of o’clock in the noon on the said day.
(a) State the description of the deponent.

(b) Insert here “general” or adjourned general or “first” meeting of creditors (or contributories as
the case may be.)
FORM 57
Rule 122
MEMORANDUM OF ADJOURNMENT OF MEETING

(Title)
Before at on the day of 20 at

o’clock.
Memorandum. ‑ The (a) meeting of (b) in the above matter

was held at the time and place abovementioned; but it appearing that (c)
the meeting was adjourned until the day of 20 at
o’clock then to be held at the same place.
Chairman.
(a) “First or as the case may be.

(b) Insert “creditors” or “contributors”, as the case may be.
(c) Here state reason for adjournment.
FORM 58
Rule 132
GENERAL PROXY
(Title)
I, (a) of , a creditor [or contributory] hereby

appoint (b) to be (c) general proxy to vote at the
meeting of creditors [or contributories] to be held in the above matter on the
day of 20 , or at any adjournment thereof.
(Signature) (d) ........................

Signature of witness (e).
Address.
NOTES
1. The authorised agent of a corporation may fill up blanks, and sign for the
corporation thus:
For the Company.
F.S. (duly authorised under the seal of the company).
2. The person appointed general proxy must be either the Official Receiver or
a person in the regular employ of the creditor [or contributory].
Certificate to be signed by person other than the creditor [or contributory]

filling up the above proxy.
I, of ,being a (f) hereby

certify that all insertions in the above proxy are in my own hand-writing, and have
been made by me at the request of the abovenamed and in his
presence, before he attached his signature (or mark) thereto.
(Signature)..............................
The proxy must be lodged with the Official Receiver or Liquidator not later
than the time named for that purpose in the notice convening the meeting at which
it is to be used.
(a) If a firm write “We” instead of “I”, and set out the full name of the firm.

(b) Here insert either (but not both) “Mr. or a clerk, manager, etc., in my regular employ”, in
which case the standing of the person appointed must be clearly set out, or “the Official Receiver in
the above matter”.
(c) “My” or “our”.
(d) If a firm, sign the firm’s trading title, and add “by A.B., a partner in the firm”.
(e) The signature of the creditor or contributory appointing a proxy must not be attested as
witness by the person nominated as proxy.
(f) Here state whether clerk or manager in the regular employment of the creditor or contributory
or a commissioner to administer oaths.
FORM 59
Rule 132
SPECIAL PROXY
(Title)
I, (a) of , a creditor [or contributory],

hereby appoint (b) as (c) proxy at the
meeting of creditors [or contributories] to be held on the day of
20 , or at adjournment thereof, to vote (d) .
(Signature) (e) ..........................
Signature of witness.
Address
NOTES

1. A creditor (or contributory) may give a special proxy to any specified

meeting or adjournment thereof on all or any of the following matters:
(a) for or against the appointment or continuance in office of any specified

person as liquidator or as member of the committee of inspection; and
(b) on all questions relating to any matter, other than those above referred to,
arising at a specified meeting or adjournment thereof.
2. The authorised agents of a corporation may fill up blanks and sign for the
corporation thus ‑
“For the Company.
F.S. (duly authorised under the seal of the company).”
Certificate to be signed by person other than the creditor or contributory

filling up the above proxy.
I, of ,being a (f) hereby certify

that all insertions in the above proxy are in my own hand-writing, and have been
made by me at the request of the abovenamed and in his
presence, before he attached his signature (or mark) thereto.
(Signature) ................................
The proxy must be lodged with the Official Receiver or Liquidator not later
than the time named for that purpose in the notice convening the meeting at which
it is to be used.

(a) If a firm write “We” instead of “I”, and set out the full name of the firm.
(b) Here insert either “Mr. or the Official Receiver in the above matter”.
(c) “My” or “our”.
(d) Here insert the word “for” or the word “against”, as the case may require, and specify the
particular resolution.
(e) If a firm, sign the firm’s trading title and add “by A.B., partner in the firm”.
(f) Here state whether clerk or manager in the regular employment of the creditor or contributory
or a commissioner to administer oaths.
_____________________________
FORM 60
Rule 157 (1)
CERTIFICATE AND REQUEST BY COMMITTEE

OF INSPECTION AS TO INVESTMENT OF FUNDS
(Title)
We, the Committee of Inspection in the above matter, hereby certify that in
our opinion the cash balance standing to the credit of the abovenamed company in
the Companies Liquidation Account is in excess of the amount which is required
for the time being to answer demands in respect of the company’s estate, and
request that the Official Receiver will place the sum of $ upon fixed
deposit for the space of months with the for the benefit of
the company.
............................................. }
............................................. } Committee of Inspection.
............................................. }

FORM 61
Rule 157(1)
REQUEST BY COMMITTEE OF INSPECTION

TO THE OFFICIAL RECEIVER TO
WITHDRAW FIXED DEPOSITS
(Title)
We, the Committee of Inspection in the above matter, hereby certify that a
sum of $ , forming part of the assets of the abovenamed company, has
been placed on fixed deposit with the and that the sum of $
is now required to answer demands in respect of the company. And we request
that so much of the fixed deposit as may be necessary for the purpose of
answering the demands may be withdrawn by the Official Receiver, and placed to
the credit of the company.
............................................. }
............................................. }
FORM 62
Rule 158
CERTIFICATE BY COMMITTEE OF INSPECTION

AS TO AUDIT OF LIQUIDATOR’S ACCOUNTS

(Title)
We, the undersigned, members of the Committee of Inspection in the winding

up of the abovenamed company, hereby certify that we have examined the
foregoing account with the vouchers, and that to the best of our knowledge and
belief the account contains a full, true and complete account of the liquidator’s
receipts and payments.
............................................. }
............................................. }
FORM 63
Rule 161
LIQUIDATOR’S TRADING ACCOUNT
(Title)
G.H. the Liquidator of the abovenamed company in account with the estate.
RECEIPTS PAYMENTS
Dr. Cr.
Date Date

.............................................
Liquidator
.
(Date)
We have examined this account with the vouchers and find the same correct,
and we are of opinion the expenditure has been proper.

Committee of Inspection
[or member of the Committee of Inspection]
FORM 64
Rule 165
REQUEST TO DELIVER BILL

FOR TAXATION
(Title)
I hereby request that you will, within days of this date, or such
further time as the Court may allow, deliver for taxation by the proper officer,
your bill of costs [or charges] as (a) failing which, I shall, in pursuance
of the Companies Act (Cap. 50) and the Companies (Winding Up) Rules, proceed

to declare and distribute a dividend without regard to any claim which you may
have against the assets of the company and your claim against the assets of the
company will be liable to be forfeited.
(a) Here state nature of employment.
________________________
FORM 65
Rule 169
CERTIFICATE OF TAXATION
(Title)
I hereby certify that I have taxed the bill of costs [or charges] [or expenses] of
C.D. [here state capacity in which employed or engaged] [where necessary add
“pursuant to an order of the Court dated the day of 20 ’’],
and have allowed the same at the sum of dollars [where
necessary add “which sum is to be paid to the said C.D. by as directed by the said
order”].
...................................
Registrar
____________
$___________

FORM 66
Rule 149
NOTICE TO CREDITORS AND

CONTRIBUTORIES OF INTENTION
TO APPLY FOR RELEASE
(Title)
Take notice that I, the undersigned Liquidator of the abovenamed company,

intend to apply to the Court for my release, and further take notice that any
objection you may have to the granting of my release must be notified to the Court
within 21 days of the date hereof.
A summary of my receipts and payments as Liquidator is hereto annexed.
Liquidator.
To
Note: Section 276(4) of the Companies Act (Cap. 50) states that an order of the Court releasing
the liquidator shall discharge him from all liability in respect of any act done or default made by him
in the administration of the affairs of the company or otherwise in relation to his conduct as
liquidator, but any such order may be revoked on proof that it was obtained by fraud or by
suppression or concealment of any material fact.
FORM 67
Rule 149
APPLICATION BY LIQUIDATOR
TO THE COURT FOR RELEASE

(Title)
I, , the Liquidator of the abovenamed company, do hereby

report to this Honourable Court as follows:
1. That the whole of the property of the company has been realised for the
benefit of the creditors and contributories [and a dividend to the amount of $
per centum has been paid as shown by the statement hereunto annexed, and a
return of per share has been made to the contributories of the company];
[or That so much of the property of the company as can, according to the joint
opinion of myself and the committee of inspection hereunto annexed in writing
under our hands, be realised without needlessly protracting the liquidation, has
been realised, as shown by the statement hereunto annexed, and a dividend to the
amount of $ per centum has been paid, together with a return of per
share to the contributories of the company] (a) .
2. I have given or caused to be given to all creditors and contributories the

notice required to be given by rule 149 of the Companies (Winding Up) Rules.
3. I have caused a report on my accounts to be prepared, and I request this

Honourable Court to grant me a certificate of release on being satisfied therewith.
Liquidator.
(a) Add if necessary “That the rights of the contributories between themselves have been
adjusted.”.
FORM 68

Rule 149
STATEMENT TO ACCOMPANY NOTICE OF

APPLICATION FOR RELEASE
(Title)
Statement to accompany Notice of Application

at date of application for release
Dr.
Cr.
. Estimated Receipts Pay

to produce ment
as per
$ ¢ By court fees (including $ ¢
company
stationery, printing and postage
statement
in respect of contributories,
of affairs
creditors and debtors, and fees
for audit)
To total receipts $ ¢ $ ¢
from date of
Law costs of winding up
Winding up Order,
application
viz: (State
particulars under Law costs of solicitor to
the several liquidator
headings specified
Other law costs
in the statement of
affairs)
Receipts per trading Liquidator’s
account remuneration, viz:
Other receipts $ ¢
Total % on $
assets realised
Less: $ ¢ % on $
Payments to assets distributed in
redeem securities dividend

Costs of execution
Payments per Shorthand writer’s charges
trading accounts
Special manager’s charges
$ Person appointed to assist in
preparation of statement of
affairs
Net realizations $ Auctioneer’s charges as taxed
Amounts received from calls on Other taxed costs
contributories made by the
liquidator
Costs of possession and
maintenance of estate
Costs of notices in Gazette and
local papers
Incidental outlay
Total costs and charges $

Creditors, viz: $ ¢
(a) Preferential
(b) Unsecured: dividend
of $. . . per centum
The estimate of amount
expected to rank for
dividend was $
Amount returned to
contributories
$ Balance $
Assets not yet realised estimated to produce $
(Add here any special remarks the liquidator thinks desirable).

Creditors can obtain any further information by inquiry at the office of the
Liquidator.

(Signature of Liquidator)
(Address)
FORM 69
Rule 91 and 101(1)
NOTICES FOR GAZETTE
(1) Notice of winding up order
Date of filing
Address of
Name of Number of of winding
registered Court Date of order
company matter up
office
application
(2) Notice of day appointed for public examination
Address Names of
Date fixed
Name of of Number persons to
Court for Hour Place
company registered of matter be
examination
office examined
(3) Notice of intended dividend
Address of Last day for

Name of Number of Name of
registered Court receiving Address
company matter liquidator
office proofs

(4) Notice of dividend
Address
Date fixed First and
Name of of Number When Where
Court for final or
company registered of matter payable payable
examination otherwise
office
(5) Notice of return to contributories
Address
First and
Name of of Number Amount When Where
Court final or
company registered of matter per share payable payable
otherwise
office
(6) Notice of removal of liquidator
Address of
Name of Number Liquidator’s Liquidator’s Date of
registered Court
company of matter name address removal
office
(7) Notice of release of liquidator
Address of
Name of Number Liquidator’s Liquidator’s Date of
registered Court
company of matter name address release
office
FORM 70
Rule 20
MEMORANDUM OF ADVERTISEMENT
OR GAZETTING
(Title)

Name of paper Date of issue Date of filing Nature of order, etc.
SECOND SCHEDULE
Rule 192(1)
FEES
. $
1. Every winding up application 75
2. Every bond with sureties 10
3. Every subpoena or summons 4
4. On issuing an office copy of a judgment or order made in Court
(except an order upon an application for winding up, an order
adjourning a public examination, and an order appointing a
shorthand writer) —
( a) if made in Court 20
( b) if not made in Court 10
5. Every order adjourning a public examination 10
6. Every order appointing a shorthand writer 10
7. Every affidavit filed 10
8. For taking an affidavit or an affirmation in lieu of an affidavit, or 4
a declaration, except for proof of debts, for each person making the
same
And in addition thereto for each exhibit referred to therein and 1
required to be marked
9. [ Deleted by S 184/1998 wef 01/04/1998]
10. [Deleted by S 587/2013 wef 15/10/2013]
11. Every other office copy, each folio of 100 words 1
12. On every application to the Court to approve a reconstruction 100
or other scheme by which the affairs of the company are to be
wound up otherwise than by the realisation and distribution of
assets
13. On every order of the Court approving such reconstruction or
scheme, a fee according to the following scale on the estimated

SECOND SCHEDULE — continued
value of the company’s property transferred or otherwise disposed
of, viz.
(a) on the first $100,000 or fraction thereof 1⁄4%
(b) on the next $900,000 or fraction thereof 1/8%
(c) above $1,000,000 1/10%
14. On every application to Court under Part X of the Act (other 50
than the applications mentioned above)
[S 587/2013 wef 28/05/2002]

[S 587/2013 wef 15/10/2013]
[G.N. Nos. S 184/69; S 434/94; S 513/95; S 118/96;
S 184/98; S 118/2000; S 128/2001; S 315/2001;
S350/2002; S592/2002; S 277/2003; S 420/2004;
S 859/2005]

LEGISLATIVE HISTORY
COMPANIES (WINDING UP) RULES
(CHAPTER 50, R 1)
This Legislative History is provided for the convenience of users of the
Companies (Winding Up) Rules. It is not part of these Rules.
1. G. N. No. S 184/1969 — Companies (Winding Up) Rules 1969
Date of commencement : 1 August 1969
2. 1990 Revised Edition — Companies (Winding Up) Rules
Date of operation : 25 March 1992
3. G. N. No. S 434/1994 — Companies (Winding Up) (Amendment)
Rules 1994
Date of commencement : 1 November 1994
Rules 1995
Rules 1996
Date of commencement : 1 April 1996
Rules 1998
Rules 2000
Rules 2001
9. G. N. No. S 315/2001 — Companies (Winding Up) (Amendment No. 2)
Rules 2001
Date of commencement : 1 July 2001
Rules 2002
Date of commencement : 1 August 2002

ii
11. G. N. No. S 592/2002 — Companies (Winding Up) (Amendment No. 2)
Rules 2002
Date of commencement : 1 December 2002
Rules 2003
Date of commencement : 15 June 2003
Rules 2004
Date of commencement : 15 July 2004
Rules 2005
15. 2006 Revised Edition — Companies (Winding Up) Rules
Date of operation : 5 June 2006
Rules 2007
17. G.N. No. S 654/2011 — Companies (Winding Up) (Amendment)
Rules 2011
Date of commencement : 1 January 2012
Rules 2013
Date of commencement : 15 October 2013
Rules 2018
Date of commencement : 1 February 2018

Companies (Winding Up) Rules

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CAP. 50, R 1] Companies (Winding Up) Rules [2006 Ed. p.

COMPANIES (WINDING UP) RULES

COURT AND CHAMBERS

Informal Consolidation – version in force from 1/2/2018

Informal Consolidation – version in force from 1/2/2018

VESTING OF DISCLAIMED PROPERTY

ARRANGEMENT WITH CREDITORS AND

COLLECTION AND DISTRIBUTION

Informal Consolidation – version in force from 1/2/2018

ADMISSION AND REJECTION OF PROOFS

Informal Consolidation – version in force from 1/2/2018

PAYMENTS INTO AND OUT OF

GENERAL MEETINGS OF CREDITORS

Informal Consolidation – version in force from 1/2/2018

PROXIES IN RELATION TO A WINDING UP

LIQUIDATOR AND COMMITTEE OF INSPECTION

RELEASE OR RESIGNATION OF LIQUIDATOR

Informal Consolidation – version in force from 1/2/2018

ACCOUNTS AND AUDIT IN A WINDING UP BY THE COURT

TRANSFERS OF ACTIONS AND PROCEEDINGS

Informal Consolidation – version in force from 1/2/2018

UNCLAIMED FUNDS AND UNDISTRIBUTED ASSETS IN THE HANDS OF A

ELECTRONIC FILING SYSTEM

[1st August 1969]

Informal Consolidation – version in force from 1/2/2018

Informal Consolidation – version in force from 1/2/2018

COURT AND CHAMBERS

Matters to be heard in Court and Chambers

Informal Consolidation – version in force from 1/2/2018

Originating summonses and summonses

Informal Consolidation – version in force from 1/2/2018

In the Matter of the Companies Act (Cap. 50)

(2) The first proceeding in every winding up matter shall have a

Written or printed proceedings

Issue of originating summons, etc.

Informal Consolidation – version in force from 1/2/2018

File of proceedings in office of Registrar

Use of file by Official Receiver

Informal Consolidation – version in force from 1/2/2018

Duration and renewal of originating summons for purpose of

Informal Consolidation – version in force from 1/2/2018

Publication in the Gazette

Informal Consolidation – version in force from 1/2/2018

Memorandum of advertisements to be filed

Informal Consolidation – version in force from 1/2/2018

Filing of winding up application

Advertisement of winding up application

Informal Consolidation – version in force from 1/2/2018

Affidavit supporting application for winding up

Informal Consolidation – version in force from 1/2/2018

Service of winding up application and supporting affidavit

Copy of winding up application and supporting affidavit to be

Informal Consolidation – version in force from 1/2/2018

List of persons intending to appear

Affidavits opposing winding up application and affidavits in

Informal Consolidation – version in force from 1/2/2018

Approved liquidator to be nominated

Informal Consolidation – version in force from 1/2/2018

(2) No order, except an order for the dismissal or adjournment of the

Substitution of any person as applicant