Companies (Court) Rules, 1959
298. Half-yearly accounts to be filed
Unless otherwise ordered by the Court, the Official Liquidator shall file his accounts into Court twice a year. Such accounts shall be made up to the 31st of March and 30th of September every year, the account for the period ending 31st of March being filed not later than the 30th of June following, and account for the period ending 30th September, not later than the 31st of December following:
Provided that the final account of the Official Liquidator shall be filed as soon as the affairs of the company have been fully wound-up, irrespective of the periods prescribed above.