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of <h1>Section 299: Power to Summon, Examine and Compel Delivery of Company Assets During Winding Up</h1> Section 299 empowers the Tribunal, after appointment of a provisional liquidator or passing of a winding up order, to summon company officers or other persons suspected of holding company property, books, papers, or being indebted to the company, or capable of providing relevant information. Such persons may be examined on oath, orally or in writing, and required to produce company records, subject to determination of any claimed lien. The Tribunal may direct the liquidator to report on debts or property with third parties and can order payment or delivery to the liquidator, enforceable as a civil decree. Non-appearance may attract costs, and compliant payors are discharged from further liability.
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