Accountancy, asked by RuskinBond, 1 year ago

concept - list of contributries​

Answers

Answered by Riteshkakade
0
Microweber. Com search now
Answered by akkassh
0

Contributries: A person liable to give money towards the payment of a wound-up company's debts.

(1) As soon as may be after the passing of a winding up order by the Tribunal, the

Tribunal shall settle a list of contributories, cause rectification of register of members in all

cases where rectification is required in pursuance of this Act and shall cause the assets of

the company to be applied for the discharge of its liability:

Provided that where it appears to the Tribunal that it would not be necessary to make

calls on or adjust the rights of contributories, the Tribunal may dispense with the settlement

of a list of contributories.

(2) In settling the list of contributories, the Tribunal shall distinguish between those

who are contributories in their own right and those who are contributories as being

representatives of, or liable for the debts of, others.

(3) While settling the list of contributories, the Tribunal shall include every person,

who is or has been a member, who shall be liable to contribute to the assets of the company

an amount sufficient for payment of the debts and liabilities and the costs, charges and

expenses of winding up, and for the adjustment of the rights of the contributories among

themselves, subject to the following conditions, namely:—

(a) a person who has been a member shall not be liable to contribute if he has

ceased to be a member for the preceding one year or more before the commencement of

the winding up;

(b) a person who has been a member shall not be liable to contribute in respect

of any debt or liability of the company contracted after he ceased to be a member;

(c) no person who has been a member shall be liable to contribute unless it

appears to the Tribunal that the present members are unable to satisfy the contributions

required to be made by them in pursuance of this Act;

(d) in the case of a company limited by shares, no contribution shall be required

from any person, who is or has been a member exceeding the amount, if any, unpaid on

the shares in respect of which he is liable as such member;

(e) in the case of a company limited by guarantee, no contribution shall be

required from any person, who is or has been a member exceeding the amount undertaken

to be contributed by him to the assets of the company in the event of its being wound

up but if the company has a share capital, such member shall be liable to contribute to

the extent of any sum unpaid on any shares held by him as if the company were a

company limited by shares.


RuskinBond: give an example
akkassh: the number of defined contribution plans in the US has been steadily increasing, as more and more employers see pension contributions as a large expense avoidable by disbanding the defined benefit plan and instead offering a defined contribution plan.
Similar questions