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4. What are the powers of the Court under Section 286B of the Companies (Winding Up & Miscellaneous Provisions) Ordinance?

Section 286B of the Companies (Winding Up & Miscellaneous Provisions) Ordinance (Cap.32) confers a power on the Court to examine a person on oath either by word of mouth or on written inquiries. The person that may be examined refers to the officer of the company or other person deemed capable of giving information, and includes a body corporate.


The authority of the Court under section 286B is limited to the production of documents which relate to the company in liquidation and does not extend to documents which relate to its current or former subsidiary or associated companies unless they also relate to the liquidated company itself, but this cannot be assumed.


In exercising its discretion, the Court must endeavour to strike a balance between the liquidator’s reasonable requirements and the need to avoid making an order that is unreasonable, unnecessary or oppressive to the party from whom the documents or information are sought.