WINDING-UP RULES 
ADMISSION AND REJECTION OF PROOFS AND PREFERENTIAL CLAIMS 
AND APPEAL TO THE COURT. 
104.—(1) Subject to the provisions of the Act, and unless other- 
wise ordered by the Court, the Liquidator in any winding-up may 
from time to time fix a certain day, which shall be not less than 
fourteen days from the date of the notice, on or before which the 
creditors of the Company are to prove their debts or claims, and to 
establish any title they may have to priority under section 264 of 
the Act, or to be excluded from the benefit of any distribution made 
before such debts are proved, or as the case may be from objecting to 
such distribution. 
(2) The Liquidator shall give notice in writing of the day sc 
fixed by advertisement in such newspaper as he shall consider con- 
venient, and in a winding-up by the Court to every person mentioned 
in the Statement of Affairs as a creditor, and who has not proved his 
debt, and to every person mentioned in the Statement of Affairs as 
a preferential creditor whose claim to be a preferential creditor has 
not been established and is not admitted, and in any other winding- 
up to the last known address or place of abode of each person who, 
to the knowledge of the Liquidator, claims to be a creditor or prefer- 
ential creditor of the Company and whose claim has not been 
admitted. 
(3) All the Rules hereinafter set out as to admission and rejection 
of proofs shall apply with the necessary variations to anv such claim 
to priority as aforesaid. 
105. The Liquidator shall examine every proof of debt lodged 
with him, and the grounds of the debt, and 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 to the creditor 
the grounds of the rejection. 
Notice to 
Creditors tc 
Drove. 
Examination of 
proof. 
Form 61 
106. If a creditor or contributory is dissatisfied with the decision Appeal by 
of the Liquidator in respect of a proof, the Court may, on the applica- creditor. 
tion of the creditor or contributory, reverse or vary the decision; 
but, subject to the power of the Court to extend the time, no applica- 
tion 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 twenty-one days from 
the date of the service of the notice of rejection. 
107. 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. 
108. The Court may also expunge or reduce a proof upon the Expunging a) 
application of a creditor or contributory if the Liquidator declines to pin 
interfere in the matter 
109 to 1.4