20.1.123- Companies (Winding Up) Rules, 2020

123. Procedure on failure to prove debt within time fixed.- If any creditor fails to file proof of his debt with the Company Liquidator within the time specified in the advertisement referred to in rule 100, such creditor may apply to the Tribunal for relief within fifteen days from the time specified in such advertisement, and the Tribunal may, thereupon, adjudicate upon the debt or direct the liquidator to do so.