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....ase the company has more than two directors, the majority of its directors, shall, at a meeting of the Board, make a declaration verified by an affidavit to the effect that they have 15 made a full inquiry into the affairs of the company and they have formed an opinion that the company has no debt or whether it will be able to pay its debts in full from the proceeds of assets sold in voluntary win....

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.... of the company made out as on that date which would also contain a statement of the assets and liabilities of the company on that date; and (d) where there are any assets of the company, it is accompanied by a report of the valuation of the assets of the company prepared by a registered valuer. (3) Where the company is wound up in pursuance of a resolution passed within a period of five weeks....