Section 293 of Companies Act, 2013 – Books to be kept by Company Liquidator

  • Updated Till : November 29, 2022


[Effective from 15th December, 2016]

(1) The Company Liquidator shall keep proper books in such manner, as may be prescribed, in which he shall cause entries or minutes to be made of proceedings at meetings and of such other matters as may be prescribed.

(2) Any creditor or contributory may, subject to the control of the Tribunal, inspect any such books, personally or through his agent.

Applicable Rules

Companies (Winding Up) Rules, 2020

[Effective from 1st April, 2020]


Rule 79. Record book to be maintained by Company Liquidator.—The Company Liquidator shall maintain a record book for each company in which shall be entered minutes of all the proceedings and resolutions passed at any meeting of the creditors or contributories or of the advisory committee, the substance of all orders passed by the Tribunal 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.

Rule 80. Registers and books to be maintained by Company Liquidator.—(1) The Company Liquidator shall maintain the following books of accounts, so far as may be applicable, in respect of the company under winding up:

(a) Register of Liquidations in Form WIN 38 A;

(b) Central Cash Book in Form WIN 38 B;

(c) Company’s Cash Book in Form WIN 38 C;

(d) General Ledger in Form WIN 38 D;

(e) Cashier’s Cash Book in Form WIN 38 E;

(f) Bank Ledger in Form WIN 38 F;

(g) Register of Assets in Form WIN 38 G;

(h) Securities and Investment Register in Form WIN 38 H;

(i) Register of Book Debts and Outstanding’s in Form WIN 38 -I;

(j) Tenants Ledger in Form WIN 38 J;

(k) Suits Register in Form WIN 38 K;

(l) Decree Register in Form WIN 38 L;

(m) Sales Register in Form WIN 38 M;

(n) Register of Claims and Dividends in Form WIN 38 N;

(o) Contributories Ledger in Form WIN 38-O;

(p) Dividends Paid Register in Form WIN 38 P;

(q) Suspense Register in Form WIN 38 Q;

(r) Documents Register in Form WIN 38 R;

(s) Books Register in Form WIN 38 S;

(t)  Register of unclaimed dividends and undistributed assets, deposited into the companies liquidationaccount in the Bank, in Form WIN 38 T,

and in maintaining the registers and books mentioned above, the Company Liquidator shall follow theinstructions contained in the respective forms provided for the said books and registers.

(2) The Company Liquidator shall, in addition to the registers and books referred to in sub-rule (1), maintainsuch other books as may be necessary for the proper and efficient working of his office such as petty cashregister, correspondence register, dispatch register, daily register of money orders and cheques received foraccounting of transactions entered into by him in relation to the company.

(3) Where the accounts of the company are incomplete, the Company Liquidator shall, with all convenientspeed, as soon as the order for winding up is made, have them completed and brought up-to-date.

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