Companies (Court) Rules, 1959
274. Expenses of sale
Where property forming part of a company's assets is sold by the Official Liquidator through an auctioneer or other agent, the gross proceeds of the sale shall, unless the Court otherwise orders, be paid over to the Liquidator by such auctioneer or agent, and the charges and expenses connected with the sale shall afterwards be paid to such auctioneer or agent in accordance with the scales, if any, fixed by the Court.
Dividends and returns of capital in a winding-up by Court