The Court may, at any time after making an order or decree for winding-up a Company, and either before or after it has ascertained the sufficiency of the assets of the Company, or the debts in respect of which the several classes of contributories are liable, make calls on all or any of the contributories, to the extent of their liability, for payment of all or any sums it seems necessary to satisfy the debts and liabilities of the Company and the costs of winding it up; any it may, in making a call, take into consideration the probability that some contributors upon whom the same is made may partly or wholly fail to pay their respective portions of the same; and every such call shall be deemed to debt due to the Company.