law: Companies Act, 2013 
  281.
  
    Submission
  
  of report by Company Liquidator.
  1.      Where the Tribunal
  
  has made a winding up order or appointed a Company Liquidator, such liquidator
  
  shall, within sixty days from the order, submit to the Tribunal, a report
  
  containing the following particulars, namely:—
  a.     
  
    the
  
  nature and details of the assets of the company including their location and
  
  value, stating separately the cash balance in hand and in the bank, if any, and
  
  the negotiable securities, if any, held by the company:
  Provided
  
  that the valuation of the assets shall be obtained from registered valuers for
  
  this purpose;
  a.    
  
  
  b.    
  
    amount
  
  of capital issued, subscribed and paid-up;
  c.     
  
    the
  
  existing and contingent liabilities of the company including names, addresses
  
  and occupations of its creditors, stating separately the amount of secured and
  
  unsecured debts, and in the case of secured debts, particulars of the
  
  securities given, whether by the company or an officer thereof, their value and
  
  the dates on which they were given;
  d.    
  
    the
  
  debts due to the company and the names, addresses and occupations of the
  
  persons from whom they are due and the amount likely to be realised on account
  
  thereof;
  e.     
  
    guarantees,
  
  if any, extended by the company;
  f.     
  
    list
  
  of contributories and dues, if any, payable by them and details of any unpaid
  
  call;
  g.    
  
    details
  
  of trade marks and intellectual properties, if any, owned by the company;
  h.     
  
    details
  
  of subsisting contracts, joint ventures and collaborations, if any;
  i.      
  
    details
  
  of holding and subsidiary companies, if any;
  j.      
  
    details
  
  of legal cases filed by or against the company; and
  k.     
  
    any
  
  other information which the Tribunal may direct or the Company Liquidator may
  
  consider necessary to include.
  1.     
  2.      (2 ) The
  
  Company Liquidator shall include in his report the manner in which the company
  
  was promoted or formed and whether in his opinion any fraud has been committed
  
  by any person in its promotion or formation or by any officer of the company in
  
  relation to the company since the formation thereof and any other matters
  
  which, in his opinion, it is desirable to bring to the notice of the Tribunal.
  3.      The Company
  
  Liquidator shall also make a report on the viability of the business of the
  
  company or the steps which, in his opinion, are necessary for maximising the
  
  value of the assets of the company.
  4.      The Company
  
  Liquidator may also, if he thinks fit, make any further report or reports.
  5.      Any person describing
  
  himself in writing to be a creditor or a contributory of the company shall be
  
  entitled by himself or by his agent at all reasonable times to inspect the
  
  report submitted in accordance with this section and take copies thereof or
  
  extracts there from on payment of the prescribed fees.