Cap. 13 Art. 480Production of books.

On making the declaration mentioned in the foregoing articles, the trader shall, at the same time, file in the Civil Court (Commercial Section), all his commercial books, records and other papers:

Provided that, where the trader is not a person bound to keep trade books in terms of article 13, it shall be sufficient for such person to file in the Civil Court (Commercial Section), all information and documentation as may be necessary to ascertain the circumstances in which the respective debts were incurred, together with a statement of the financial position of the person at the time listing all assets and liabilities of such person.