Companies (Court) Rules, 1959
49. List of creditors
The company shall, within the time allowed by the Judge, file a list in Form No. 21 made out by an officer of the company competent to make the same, containing the names and addresses of the creditors of the company to whom the enquiry extends, as on the date fixed by the Judge under the last preceding Rule, and the respective amounts due to them in respect of debts, claims or liabilities to which the enquiry extends, or, in case of any such debt payable on a contingency or not ascertained, or any such claim admissible to proof in a winding-up of the company, the value, so far as can be justly estimated, of such debt or claim.