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Section 48
Claims to be submitted by the creditor
: (1) The creditor of the company in liquidation shall submit a claim for the unpaid or payable debt of such company within the time limit specified by the restructuring manager or liquidator.
(2) When submitting a claim as per sub-section (1), the creditor shall also submit any evidence to confirm such claim if requested by the restructuring manager or liquidator.
(3) The restructuring manager or liquidator may fully or partially accept or reject the claim submitted in accordance with sub-section (2).
(4) According to sub-section (3), if the restructuring manager or the liquidator rejects the loan claim in whole or in part, he shall give written information along with the reasons thereof to the creditor submitting the claim within seven days.
(5) A creditor who is not satisfied with the information received under sub-section (4) may apply for review to the Court of Appeal within fifteen days.
(6) According to the prevailing law, the foreign creditor who has given a loan to the company may also submit a claim in accordance with this clause if the company has a debt claim.