, decree or order of any court in favour of a creditor of the company is returned unsatisfied in whole or in part; (c) if it is proved to the satisfaction of the court that the company is unable to pay its debts as they fall due; or (d) if it is proved to the satisfaction of the court that then value of the company’s assets is less than the amount of its liabilities, taking into account the contingent and prospective liabilities of the company.” [Emphasis added].