4.7.—(1) This Chapter applies where the liquidator or, in a case where a provisional liquidator is appointed, the provisional liquidator decides to require a statement as to the affairs of the company to be made out and submitted to him in accordance with section 131.
(2) In this Chapter the expression “liquidator” includes “provisional liquidator”.
(3) The liquidator shall send to each of the persons upon whom he decides to make such a requirement under section 131, a notice in the form required by Rule 7.30 and Schedule 5 requiring him to make out and submit a statement of affairs.[Form 4.3 (Scot)]
(4) Any person to whom a notice is sent under this Rule is referred to in this Chapter as “a deponent”.
4.8.—(1) The statement of affairs shall be in the form required by Rule 7.30 and Schedule 5.[Form 4.4 (Scot)]
(2) The liquidator shall insert any statement of affairs submitted to him in the sederunt book.
4.9.—(1) At the request of any deponent, made on the grounds that he cannot himself prepare a proper statement of affairs, the liquidator may authorise an allowance towards expenses to be incurred by the deponent in employing some person or persons to be approved by the liquidator to assist the depondent in preparing it.
(2) Any such request by the deponent shall be accompanied by an estimate of the expenses involved.
(3) An authorisation given by the liquidator under this Rule shall be subject to such conditions (if any) as he thinks fit to impose with respect to the manner in which any person may obtain access to relevant books and papers.
(4) Nothing in this Rule relieves a deponent from any obligation to make up and submit a statement of affairs, or to provide information to the liquidator.
(5) Any allowance by the liquidator under this Rule shall be an expense of the liquidation.
(6) The liquidator shall intimate to the deponent whether he grants or refuses his request for an allowance under this Rule and where such request is refused the deponent affected by the refusal may appeal to the court not later than 14 days from the date intimation of such refusal is made to him.