Registers and books to be maintained by Company Liquidator

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..... any under winding up: (a). Register of Liquidations in Form WIN 38 A; (b). Central Cash Book in Form WIN 38 B; (c). Company s Cash Book in Form WIN 38 C; (d). General Ledger in Form WIN 38 D; (e). Cashier's Cash Book in Form WIN 38 E; (f). Bank Ledger in Form WIN 38 F; (g). Register of Assets in Form WIN 38 G; (h). Securities and Investment Register in Form WIN 38 H; (i). Register of Book Debt .....

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..... e Company Liquidator shall, in addition to the registers and books referred to in sub-rule (1), maintain such other books as may be necessary for the proper and efficient working of his office such as petty cash register, correspondence register, despatch register, daily register of money orders and cheques received for accounting of transactions entered into by him in relation to the company. (3) .....

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..... ny Liquidator shall thereupon submit such account to the advisory committee (if any) or such member thereof as may be appointed by the said committee for that purpose, who shall examine and certify the same. (5) The Company Liquidator shall keep proper vouchers for all payments made or expenses incurred by him, and the vouchers shall be serially numbered. - - statute, statutory provisions legisl .....

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