(1) When a company has been wound up and is about to be dissolved, the books and papers of the company and of the liquidators may be disposed of as follows (that is to say):
(a) In the case of a winding up by or subject to the supervision of the court in such way as the court directs;
(b) In the case of a voluntary winding up in such way as the company by extraordinary resolution directs.
(2) After five years from the dissolution of the company no responsibility shall rest on the company, or the liquidators, or any person to whom the custody of the books and papers has been committed, by reason of tire same not being forthcoming to any person claiming to be interested therein.