81 STAT.]
PUBLIC LAW 90-157-NOV. 28, 1967
515
claims directed to be filed but not filed witliin the time prescribed piirsiiiint to subdivision c and claims not allowable under paragraph (4) of subdivision a of this section because not filed within the time prescribed therein may nevertheless be filed within such time as the court may fix or for cause shown extend and, if duly proved, shall be allowed against any surplus remaining in such case.'* Superseding SEC. 4. Section 483 of the Bankruptcy Act (11 U.S.C. 883) is bankruptcy proamended to read as follows: ceeding. "SEC. 483, a. Upon the entry of an order directing that bankruptcy 52 Stat. 925. be proceeded with— " (1) in the case of a petition filed under section 421 of this Act, 11 USC 8 2 1. the bankruptcy proceeding shall be deemed reinstated and thereafter shall be conducted, so far as possible, as if such petition under this chapter had not been filed; "(2) in the case of a petition filed under section 422 of this Act, 11 USC 822. the proceeding shall thereafter be conducted, so far as possible, in the same manner and wath like effect as if a voluntary petition for adjudication had been filed and a decree of adjudication had been entered on the day when such original petition under this chapter was filed; F ing sjepa"(3) a separate schedule listing unpaid obligations incurred ratei ldebt ofschedafter the filing of the petition under this chapter, including the Jie amounts owing, the creditors' names, and their addresses or places of business, and a statement of all contracts, executory in whole or in part, assumed or entered into after the filing of the petition, shall be filed with the court within thirty days after the entry of such order or within such further time as the court may allow: such schedule and statement shall be filed by the debtor for any obligations incurred and contracts assumed or entered into by him while continued in possession and before the qualification of a trustee, if any, under this chapter, and if a trustee has qualified, the schedule and statement shall be filed by such trustee for any obligations incurred and contracts assumed or entered into by him; and "(4) except as otherwise provided in this section, only claims T a x c l a i m s. for taxes due the United States or any State or any subdivision thereof at the time of the filing of the original petition under this 873. Act and such claims as are provable under section 63 of this Act 52 Stat. 103. 11 USC shall be allowed, and claims not already filed may be filed in accordance with the provisions of subdivision n of section 57 of 66 Stat. 424. this Act. 11 USC 9 3. "b. Any contract which is entered into or assumed by a debtor in Executory conpossession or trustee in a proceeding under this chapter and which is t r a c t s, rejection. executory in whole or in part at the time of the entry of an order directing that bankruptcy be proceeded with shall be deemed to be rejected unless expressly assumed within sixty days after the entry of such order or the qualification of the trustee in bankruptcy, whiche\er is the later, but the court may for cause shown extend or reduce the time. When a contract entered into or assumed in a superseded proceeding is rejected, the resulting liability shall constitute a cost of administration of the superseded proceeding. Filing "c. Upon the filing of the schedule and statement required by sub- c l a i m s. of division a of this section, the court shall make an order directing the claims against the debtor in possession or trustee, including all claims of the United States, any State, or any subdivision thereof, to be filed, and the holders of such claims to be notified to file their claims within sixty days from the date of the order. The court shall designate the form and manner in which the notice shall be given. Notwithstanding the foregoing, claims not duly scheduled as provided in subdivision a
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