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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Declaration of solvency required before voluntary winding up; false declarations attract criminal liability and monetary penalties.</h1> Directors proposing voluntary winding up had to make a verified declaration of solvency after a full inquiry, affirming the company could pay its debts from asset realisation; the declaration was valid only if made within five weeks before the winding up resolution, registered before that date, declared non fraudulent intent, and was accompanied by the auditors' report and, where relevant, a registered valuer's asset report. If winding up occurred within five weeks and debts were unpaid, a rebuttable presumption arose that directors lacked reasonable grounds; making a declaration without reasonable grounds attracted criminal liability and penal sanctions.

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