law: Companies Act, 2013 
  274.
  
    Directions
  
  for filing statement of affairs.
  1.      Where a petition for
  
  winding up is filed before the Tribunal by any person other than the company,
  
  the Tribunal shall, if satisfied that a prima facie case for winding up
  
  of the company is made out, by an order direct the company to file its
  
  objections along with a statement of its affairs within thirty days of the
  
  order in such form and in such manner as may be prescribed:
  Provided
  
  that the Tribunal may allow a further period of thirty days in a situation of
  
  contingency or special circumstances:
  Provided
  
  further that the Tribunal may direct the petitioner to deposit such security
  
  for costs as it may consider reasonable as a precondition to issue directions
  
  to the company.
  1.     
  2.      A company, which
  
  fails to file the statement of affairs as referred to in sub-section (1 ),
  
  shall forfeit the right to oppose the petition and such directors and officers
  
  of the company as found responsible for such non-compliance, shall be liable
  
  for punishment under sub-section (4 ).
  3.      The directors and
  
  other officers of the company, in respect of which an order for winding up is
  
  passed by the Tribunal under clause (d ) of sub-section (1 ) of
  
  section 273, shall, within a period of thirty days of such order, submit, at
  
  the cost of the company, the books of account of the company completed and
  
  audited up to the date of the order, to such liquidator and in the manner
  
  specified by the Tribunal.
  4.      If any director or
  
  officer of the company contravenes the provisions of this section, the director
  
  or the officer of the company who is in default shall be punishable with
  
  imprisonment for a term which may extend to six months or with fine which shall
  
  not be less than twenty-five thousand rupees but which may extend to five lakh
  
  rupees, or with both
  5.      The complaint may be
  
  filed in this behalf before the Special Court by Registrar, provisional
  
  liquidator, Company Liquidator or any person authorised by the Tribunal.