COMPANIES ACT, 1929 I Po , Supplementary Provisions as to Winding up. 278.—(1) A body corporate shall not be qualified for appoint- ment as liquidator of a company, whether in a winding up by or under the supervision of the court or in a voluntary winding up, and any appointment made in contravention of this provision shall be void. Disqualification for appointment as liquidator. (2) Nothing in this section shall disqualify a body corporate from acting as liquidator of a company if acting under an appoint- ment made before the third day of August, nineteen hundred and twenty-eight, but subject as aforesaid any body corporate which acts as liquidator of a company shall be liable to a fine not exceeding one hundred pounds. (3) In the application of this section to Scotland the expression “body corporate ’’ does not include a firm. 279.—(1) If any liquidator, who has made any default in filing, Enforcement of delivering or making any return, account or other document, or in [uy of liquida- giving any notice which he is by law required to file, deliver, make returns, &c. or give, fails to make good the default within fourteen days after the service on him of a notice requiring him to do so, the court may, on an application made to the court by any contributory or creditor of the company or by the registrar of companies, make an order directing the liquidator to make good the default within such time as may be specified in the order. (2) Any such order may provide that all costs of and incidental to the application shall be borne by the liquidator. (3) Nothing in this section shall be taken to prejudice the operation of any enactment imposing penalties on a liquidator in respect of any such default as aforesaid. 280.—(1) Where a company is being wound up, whether by or Notification that under the supervision of the court or voluntarily, every invoice, order Bday 1s in for goods or business letter issued by or on behalf of the company or a liquidator of the company, or a receiver or manager of the property of the company, being a document on or in which the name of the company appears, shall contain a statement that the company is being wound up. (2) If default is made in complying with this section, the company and every director, manager, secretary or other officer of the company, and everv liquidator of the company and ev~- receiver or manager, who knowingly and wilfully authorises permits the default, shal be liable to a fine of twenty pound 281.—(1) In the c=s registered 1n Englan. such a company- (a) every assurance relating solely to freehold or leasehold property, or to any mortgage, charge or other encumbrance on, or any estate, right or interest in, anv real or personal ~ winding up by the court of a co t of a creditors’ voluntary winding Exemption of certain docu- ments from stamp duty on winding up of rompanies.