20.1.102- Companies (Winding Up) Rules, 2020

102. Mode of proof and verification thereof.- A debt may be proved by delivering or sending to the Company Liquidator by such mode as set out in section 20, an affidavit verifying the debt made by the creditor or by some person authorised by him and if the affidavit is made by a person authorised by the creditor, it shall state the authority and means of knowledge of the deponent and a creditor need not attend upon the examination unless required so to do by the Company Liquidator.