SECRETARIAL PRACTICE 
Costs of proof. 95. A creditor shall bear the cost of proving his debt unless the 
Court otherwise orders. 
Discount. 
Periodical pay: 
ments. 
interest. 
Proof for debt 
payable at a 
future time. 
Proof under 
section 264. 
Workmen's 
vages 
Form 60 
96. A creditor proving his debt shall deduct therefrom (a) any 
discount which he may have agreed to allow for payment in cash in 
excess of five per centum on the net amount of his claim and (b) all 
frade discounts. 
97. When any rent or other payment falls due at stated periods, 
and the order or resolution to wind-up is made at any time other 
than one of those periods, the persons entitled to the rent or pay- 
ment may prove for a proportionate part thereof up to the date of the 
winding-up order or resolution as if the rent or payment grew due from 
day to day. Provided that where the Liquidator remains in occupa- 
tion of premises demised to a Company which is being wound up, 
nothing herein contained shall prejudice or affect the right of the 
andlord of such premises to claim payment by the Company, or the 
Liquidator, of rent during the period of the Company’s or the 
Liguidator’s occupation. 
98. On any debt or sum certain, payable at a certain time or 
otherwise, whereon interest is not reserved or agreed for, and which 
is overdue at the date of the commencement of the winding-up, 
the creditor may prove for interest at a rate not exceeding four per 
centum per annum to that date from the time when the debt or sum 
was payable, if the debt or sum is payable by virtue of a written 
instrument at a certain time, and if payable otherwise, then from 
the time when a demand in writing has been made, giving notice 
that interest will be claimed from the date of the demand until the 
rime of payment. 
99. A creditor may prove for a debt not payable at the date of the 
winding-up order or resolution, as if it were payable presently, and 
may receive dividends equally with the other creditors, deducting 
only thereout a rebate of interest at the rate of five per centum per 
annum computed from the declaration of a dividend to the time when 
the debt would have become payable according to the terms on which 
it was contracted. 
100. Unless the Official Receiver or Liquidator shall in any special 
case otherwise direct formal proof of the debts mentioned in para- 
graph (¢) of subsection (1) of section 264 of the Act shall not be 
required. 
101. In any case in which it appears that there are numerous 
claims for wages by workmen and others employed by the Company, 
it shall be sufficient if one proof for all such claims is made either by a 
foreman or by some other person on behalf of all such creditors. 
Such proof shall have annexed thereto as forming part thereof, a 
schedule setting forth the names of the workmen and others, and the 
amounts severally due to them. Any proof made in compliance 
with this Rule shall have the same effect as if separate proofs had 
been made by each of the said workmen and others. 
102 & 103