Judicial consideration of liquidator statements requires the liquidator to attend and provide explanations at a fixed hearing.

Upon filing of a statutory statement or the final account in a supervised winding-up, the Registrar must obtain an order fixing a date for the Judge to consider the filing, notify that date on the court notice board and to the liquidator, and the liquidator must attend the consideration and provide any further explanation or information the Judge requires regarding the matters in the statement or account.

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