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    <title>Report by Official Liquidator.</title>
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    <description>Section 455 requires the Official Liquidator to submit a preliminary report to the Tribunal within six months (or such extended period) after a winding up order, stating capital issued, subscribed and paid up, estimated assets and liabilities with particulars of cash and negotiable securities, debts due from contributories, debts due to the company and securities, movable and immovable property, unpaid calls, causes of failure, and whether further inquiry into promotion, formation, failure, or conduct is desirable; further reports may address promotion, formation and alleged fraud, triggering Tribunal powers under section 478.</description>
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