132. The bankruptcy trustee shall, within fourteen days from the
bankruptcy commencement date, prepare a list of creditors of the bankrupt on
the basis of-
(a) the information disclosed by the bankrupt in the application for
bankruptcy filed by the bankrupt under section 118 and the statement of
affairs filed under section 125; and
(b) claims received by the bankruptcy trustee under sub-section (2) of
section 130.