No. 7/2018 INSOLVENCY Cap.6:07 summoned in writing by the presiding officer, in a summons substantially in the form of Form E2 of the First Schedule to this Act, to appear before him or her at a place and time stated in the summons for the purpose of being questioned by the presiding officer, the liquidator or a creditor who has proved a claim against the estate, or the representative of the liquidator or such creditor in regard to such claim, and subsection ( 12) with regard to the administering of the oath or the taking of a solemn declaration applies with the necessary changes with regard to the giving of evidence by such person. ( 15) If a person who wishes to prove a claim is called upon to be questioned in terms of subsection (13) and fails without reasonable excuse to appear or refuses to take the oath or make a solemn declaration or to submit to questioning or to answer fully and satisfactorily any lawful question put to him or her, his or her claim may be rejected. 67 Liquidator shall examine claims (1) The person who presided at a meeting of creditors must if he or she is not the liquidator, after the meeting deliver to the liquidator every claim proved against the insolvent estate at that meeting and every document submitted in support of any claim. (2) The liquidator must examine the claims and supporting documents referred to in subsection ( 1) and all available books, documents or records relating to the insolvent estate for the purpose of ascertaining whether the estate in fact owes the claimant the amount claimed, and the liquidator may require the claimant to submit additional supporting proof of his or her claim and, in the case where the claim is based on an estimate, the basis on which the estimate was arrived at. (3) If the liquidator disputes a claim after it has been proved at a meeting of creditors, he or she may, with the authority of the Master or creditors in terms of section 49(4) and after having afforded the claimant the opportunity of substantiating his or her claim or any part thereof, reduce or disallow the claim, and he or she must forthwith notify the claimant and the Master by standard notice of such reduction or disallowance of the claim. (4) The reduction or disallowance of a claim in terms of subsection (3) does not, subject to section 20(5), debar a claimant from establishing his or her claim by means of an action at law. 68 Late proof of claims (l) Subject to subsection (2) and section 89( 17), a creditor of an insolvent estate who has not proved his or her claim against the estate before a date fixed in terms of section 51 (6) is not entitled to share in the distribution of the assets reflected in an account lodged with the Master within two weeks after the said date. (2) If the Master is satisfied that a creditor referred to in subsection ( l) has a reasonable excuse for the delay in proving his or her claim, the Master may permit him or her to prove the claim before the confirmation of the account contemplated in subsection (1) and the Master may order the liquidator to draw up a new account in which provision is made for the claim so proved, if the creditor tenders all costs in connection with the drawing-up of the new account, including wasted advertisement costs, if any. (3) A creditor of an insolvent estate who has proved a claim against the estate and who was not in terms of subsection ( l) permitted to share in the assets reflected in an account is, in so far as available funds allow, entitled to be awarded out of any subsequent distribution account the amount to which he or she would have been entitled under the earlier distribution account if he or she had proved his or her claim in time. 252