Companies (Court) Rules, 1959

336. Unclaimed dividends or undistributed assets under investment

For purposes of payment of unclaimed dividends and undistributed assets into the Companies Liquidation Account, money invested or deposited at interest by the liquidator shall be deemed to be money in his hands, and when such money forms part of the unclaimed dividends or undistributed assets of the company, the liquidator shall realize the investment or withdraw the deposit and shall pay the proceeds into the Companies Liquidation Account.