Companies (Court) Rules, 1959
(1) The Official Liquidator shall maintain the following Registers and Books:-
1. Register of Liquidations in Form No. 142A.
2. Central Cash Book in Form No. 142B.
3. Company's Cash Book in Form No. 142C.
4. General Ledger in Form No. 142D.
5. Cashier's Cash Book in Form No. 142E.
6. Bank Ledger in Form No. 142F.
7. Register of Assets in Form No. 142G.
8. Securities & Investment Register in Form No. 142H.
9. Register of Book Debts and Out standings in Form No. 142-I.
10. Tenants Ledger in Form No. 142J.
11. Suits Register in Form No. 142K.
12. Decree Register in Form No. 142L.
13. Sales Register in Form No. 142M.
14. Register of Claims & Dividends in Form No. 142N.
15. Contributories Ledger in Form No. 142-O.
16. Dividends Paid Register in Form No. 142P.
17. Commission Register in Form No. 142Q.
18. Suspense Register in Form No. 142R.
19. Documents Register in Form No. 142S.
20. Books Register in Form No. 142T.
21. Register of unclaimed dividends and undistributed assets, deposited into the companies liquidation account in the Reserve Bank of India in Form No. 142U, and
22. A Record Book for each company in which shall be entered all minutes of proceedings and the resolutions passed at any meeting of the creditors or contributories or of the Committee of Inspection, the substance of all orders passed by the Court in the liquidation proceedings, and all such matters other than matters of account as may be necessary to furnish a correct view of the administration of the company's affairs.
In maintaining the registers and books mentioned above, the Official Liquidator shall follow the instructions contained in the respective forms prescribed for the said books and registers.
(2) The Official Liquidator shall, in addition to the Registers and Books prescribed above, maintain such books as may be necessary for the proper and efficient working, of his office such as Petty Cash Register, Correspondence Register, Dispatch Register, Daily Register of Money Orders and Cheques, received and so on. and shall also keep the necessary files of correspondence and of proceedings in respect of each company under liquidation in his charge.
(3) Where the accounts of the company are incomplete, the Official Liquidator shall, with all convenient speed as soon as the order for winding-up is made, have them completed and brought up-to-date.
(4) (i) Where the Official Liquidator is authorized to carry on the business of the company he shall keep separate books of account in respect of such business and such books shall, as far as possible, be in conformity with the books already kept by the company in the course of its business. The Official Liquidator shall incorporate in the Central Cash Book and in the Company's Cash Book, the total weekly amounts of the receipts and payments on such trading account.
(ii) The trading account shall from time to time, not less than once in every month, be verified by affidavit, and the Official Liquidator shall thereupon submit such account to the Committee of Inspection (if any) or such member thereof as may be appointed by the Committee for that purpose, who shall examine and certify the same.
(5) The Official Liquidator shall also keep a counterfoil receipt Book in triplicate in Form No. 143, the leaves of which shall be machine numbered serially, from which shall be issued all receipts for payments made to the Official Liquidator. The duplicate and the triplicate shall bear the same number as the original.
(6) The Official Liquidator shall keep proper vouchers for all payments made or expenses incurred by him. The vouchers shall be serially numbered.
(7) In respect of companies the winding-up of which was commenced under the Act prior to the coming into force of these rules and is pending on the date these rules come into force, the Official Liquidator shall, as soon as may be and not later than 3 months after the coming into force of these rules or such extended time as may be allowed by the Court, prepare and bring up-to-date the books and registers prescribed under sub-rule (1) of this rule, provided that the Court may if it thinks fit dispense with this requirement in any particular case.
Banking Account of the Official Liquidator