(C 
SECRETARIAL PRACTICE 
property, which forms part of the assets of the company 
and which, after the execution of the assurance, either at 
law or in equity, is or remains part of the assets of the 
company; and 
every power of attorney, proxy paper, writ, order, certificate, 
affidavit, bond or other instrument or writing relating solely 
to the property of any company which is being so wound up, 
or to any proceeding under any such winding-up, 
shall be exempt from duties chargeable under the enactments relating 
to stamp duties. 
(2) In the case of such a winding up as aforesaid of a company 
registered in Scotland, 
(a) every conveyance relating solely to property which forms 
part of the assets of the company and which, after the 
execution of the conveyance, is or remains the property of 
the company for the benefit of its creditors; and 
every power of attorney, commission, factory, oath, 
affidavit, articles of roup or sale, submission, decree arbitral, 
and every other instrument and writing whatsoever relating 
solely to the property of the company; and 
every deed or writing forming a part of the proceedings in 
the winding up, 
shall be exempt from duties chargeable under the enactments 
relating to stamp duties. 
(3) In subsection (1) of this section the expression ‘“assurance’’ 
includes deed, conveyance, assignment and surrender, and in sub- 
section (2) of this section the expression ‘conveyance’ includes 
assignation, instrument, discharge. writing and deed. 
Books of com- 
pany to be 
evidence. 
282. Where a company is being wound up, all books and papers 
of the company and of the liquidators shall, as between the con- 
tributories of the company, be primé facie evidence of the truth of 
all matters purporting to be therein recorded. 
Disposal of 283.—(1) When a company has been wound up and is about to be 
books and papers issolved, the books and papers of the company and of the liauidators 
may be disposed of as follows, that is to say: — 
(a) In the case of a winding up by, or subject to the supervision 
of, the court in such way as the court directs; 
In the case of a members’ voluntary winding up, in such 
way as the company by extraordinary resolution directs, 
and, in the case of a creditors’ voluntary winding up, in 
such way as the committee of inspection or, if there is no 
such committee, as the creditors of the company, may 
direct. 
(2) After five years from the dissolution of the company no 
responsibility shall rest on the company, the liquidators, or any 
person to whom the custody of the books and papers has been com- 
mitted, by reason of any book or paper not being forthcoming to any 
person claiming to be interested therein.