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of <h1>Rule 126: Creditors and contributories can attend liquidation proceedings, but may cover costs if deemed unnecessary.</h1> Under the Companies (Winding Up) Rules, 2020, Rule 126 governs the attendance and appearance of creditors and contributories in proceedings related to company liquidation. Creditors whose debts are admitted and those on the list of contributories can attend proceedings at their own expense and receive notices upon request. However, if their attendance incurs additional costs deemed unnecessary by the Tribunal, they may be required to cover these costs and barred from further proceedings until payment. Attendance requires filing an appearance with the Registry, which maintains a record of all appearances.
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