103. (1) The Official Assignee shall also, as soon as practicable, send
     Summary of
     to each creditor mentioned in the company's statement of affairs, and to
     statement of
     each person appearing from the company's books or otherwise to be a
     affairs.
     contributory of the company a summary of the company's statement of
     Imp. r. 124
     affairs, including the causes of its failure, and any observations thereon
     which the Official Assignee may think fit to make. The proceedings at
     a meeting shall not be invalidated by reason of any summary or notice
     required by these rules not having been sent or received before the
     meeting.
     (2) Where prior to the winding-up order the company has commenced
     to be wound up voluntarily the Official Assignee may, if in his absolute
     discretion he sees fit so to do, send to the persons aforesaid or any of
     them an account of such voluntary winding-up, showing how such winding-up
     has been conducted and how the property of the company has been
     disposed of, and any observations which the Official Assignee may think
     fit to make on such account or on the voluntary winding-up.

GENERAL MEETINGS OF CREDITORS AND CONTRIBUTORIES IN RELATION TO
WINDING-UP BY THE COURT AND OF CREDITORS IN RELATION TO A
CREDITORS' VOLUNTARY WINDING-UP.

104. (1) In addition to the first meetings of creditors and contributories Liquidator's
     and in addition also to meetings of creditors and contributories directed meetings of
     to be held by the Court under section 278 of the Act (hereinafter referred creditors and
     to as Court meetings of creditors and contributories), the liquidator in contributories
     any winding-up by the Court may himself from time to time, subject to Imp. r. 125
     the provisions of the Act and the control of the Court, summon, hold,
     and conduct meetings of the creditors or contributories (hereinafter referred
     to as liquidator's meetings of creditors and contributories) for the purpose
     of ascertaining their wishes in all matters relating to the winding-up.
     (2) In any creditors' voluntary winding-up the liquidator may himself
     from time to time summon, hold, and conduct meetings of creditors for
     the purpose of ascertaining their wishes in all matters relating to the winding-
     up. Such meetings and all meetings of creditors which a liquidator or a
     company is by the Act required to convene in or immediately before such a
     voluntary winding-up and all meetings convened by a creditor in a voluntary
     winding-up under these rules are hereinafter called voluntary liquidation
     meetings.

105. Except where and so far as the nature of the subject-matter or Application of
     the context may otherwise require, the rules as to meetings hereinafter rules as to
     set out shall apply to first meetings, Court meetings, liquidator's meetings meetings.
     of creditors and contributories, and voluntary liquidation meetings, but Imp. r. 126
     so nevertheless that the said rules shall take effect as to first meetings
     subject and without prejudice to any express provisions of the Act and as
     to Court meetings subject and without prejudice to any express directions
     of the Court.

106. (1) The Official Assignee or liquidator shall summon all meetings Summoning of
     of creditors and contributories by giving not less than seven days' notice meetings.
     of the time and place thereof in the Gazette and in a local newspaper; and Imp. r. 127
     shall not less than seven days before the day appointed for the meeting Form 65
     send by post to every person appearing by the company's books to be a
     creditor of the company notice of the meeting of creditors, and to every
     person appearing by the company's books or otherwise to be a contributory
     of the company notice of the meeting of contributories.
     (2) The notice to each creditor shall be sent to the address given in
     his proof, or if he has not proved to the address given in the statement
     of affairs of the company, if any, or to such other address as may be known
     to the person summoning the meeting. The notice to each contributory
     shall be sent to the address mentioned in the company's books as the address
     of such contributory, or to such other address as may be known to the person
     summoning the meeting.
     (3) In the case of meetings under section 238 of the Act the continuing
     liquidator or, if there is no continuing liquidator, any creditor may summon
     the meeting.
     (4) This rule shall not apply to meetings under section 234 or section
     241 of the Act.

107. A certificate by the Official Assignee or other officer of the Court,
     Proof of notice.
     or by the clerk of any such person, or an affidavit by the liquidator, or Imp. r. 128
     creditor, or his solicitor, or the clerk of either of such persons, or, as the Forms 66 and 67
     case may be, by some officer of the company or its solicitor, or the clerk of
     such company or solicitor, that the notice of any meeting has been duly
     posted, shall be sufficient evidence of such notice having been duly sent to
     the person to whom the same was addressed.

C