Companies (Official Liquidator's Accounts) Rules, 1965
3. Maintenance of accounts
(1) The official liquidator shall maintain in his office separate account in respect of each company under his charge.
(2) The official liquidator shall also maintain-
(a) a central cash book in the form set out in Annexure to these Rules in which shall be recorded all cash transactions, that is, cash receipts remittances to the Reserve Bank and payments to claimants; and
(b) such other books as may be necessary to work out the consolidated balance for facilitating the periodical reconciliation of the balances in the account referred to in rule 4.