Section 139. When an order has been made for winding-up a Company limited by guarantee and having a capital divid

139. When an order has been made for winding-up a Company limited by guarantee and having a capital divided into shares, any share-capital that may not have been called up shall be deemed to be assets of the Company and to be a debt due to the Company from each member to the extent of any sums that may be unpaid on any shares held by him, and payable at such time as may be appointed by the Court. Court may have regard to wishes of creditors or contributories.