Heirs and legal representatives are contributories under the Companies Act and may be listed as liable to contribute.

Under company law the terms "heirs" and "legal representatives" encompass successors who represent the estate of a deceased contributory; consequently such successors are themselves contributories and may be entered on the official liquidator's list of contributories. The construction treats representatives of representatives as within scope, and concurrent or multiple successor liability does not defeat listing at the compilation stage; apportionment or enforcement among co-successors may be addressed later in enforcement proceedings. The applicant, as successor to a deceased contributory, is therefore properly liable to be listed as a contributory.

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Issues: Whether the applicant, as an heir and legal representative of a legal representative of a deceased member, is properly a contributory and therefore liable to be included on the list of contributories maintained by the official liquidator.

Analysis: The question turns on the proper construction of the expressions "heirs" and "legal representatives" and the application of the Companies Act provisions defining contributories. Section 158 defines "contributory" as every person liable to contribute to the assets of a company. Section 160(1) provides that the legal representatives and heirs of a deceased contributory shall themselves be contributories. The relevant authorities and definitions support a wide meaning of "heir" and of "legal representative," extending to those who represent the estate of a deceased person, including the legal representatives of legal representatives. The fact that multiple heirs or representatives may share the liability does not preclude the inclusion of a particular heir's name on the list of contributories at the stage when the list is compiled; questions of apportionment or enforcement may arise later in proceedings to enforce the liability.

Conclusion: The applicant is properly a contributory and his name may be placed on the list of contributories; the application for removal is not sustained.

Ratio Decidendi: Under the Companies Act, the terms "heirs" and "legal representatives" include successors who represent the estate of a deceased contributory, and by operation of section 160(1) such successors are themselves contributories and may be listed as liable to contribute to the company's assets.

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