Statement of liquidation required on company documents; non-compliance incurs fines and wilful officer, liquidator or receiver liability.

Every invoice, order for goods or business letter bearing a company's name must carry a statement that the company is being wound up when the company is in liquidation, whether the winding up is by the Tribunal or voluntarily, and this obligation extends to documents issued by or on behalf of the company, the Company Liquidator, or any receiver or manager of the company's property; contravention attracts a monetary penalty on the company and on officers, the Company Liquidator, or any receiver or manager who wilfully authorises or permits the non compliance.

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