828 THE HONG KONG GOVERNMENT GAZETTE, NOVEMBER 18, 1932.

Proceedings on resigna- tion, &c., of trustee. R367.

Joint and separate estates accounts.

R368.

Expenses of sales.

R369.

Allowance to debtor.

R370.

194. Upon a trustee resigning, or being released or removed from his office, he shall deliver over to the Official Receiver, or, as the case may be, to the new trustee, all books kept by him, and all other books, papers, documents, and accounts in his possession relating to the office of trustee.

195. Where a receiving order has been made against debtors in partnership, distinct accounts shall be kept of the joint estate and of the separate estate or estates, and no transfer of a surplus from อ separate estate to the joint estate on the ground that there are no creditors under such separate estate shall be made until notice of the intention to make such transfer has been gazetted.

198. When property forming part of a debtor's estate is sold by the trustee through an auctioneer or other agent, the proceeds of the sale shall be paid over by such auctioneer or agent, after the charges and expenses connected with the sale shall have been deducted by such auctioneer or agent.

197. In any case in which, under the provisions of section 63 of the Ordinance, a trustee makes an allowance to a bankrupt out of his property, such allowance, unless the creditors by special resolution determine otherwise, shall be in money, and the amount allowed shall be duly entered in the trustee's accounts.

f

Application for payment out by party entitled.

R372.

Accounts by trustees of unclaimed funds.

R373.

Unclaimed Funds.

198. An application, under section 130 of the Ordinance for payment out of the Bankruptcy Estates Account of any sum to which any person claims to be entitled, shall be made in such form and manner as the Registrar may from time to time direct, and shall (unless the Registrar dispenses therewith) be supported by the affidavit of the claimant, and such further evidence

as he may require.

199. For the purposes of section 130 (1) of the Ordinance, the court may at any time order the trustee under any bankruptcy, composition or scheme, to sub- mit to it an account verified by affidavit of the sums received and paid by him under or in pursuance of any such bankruptcy, composition or scheme, and may direct and enforce an audit of the account, and pay- ment of any unclaimed or undistributed moneys arising from the property of the debtor in the hands or under the control of such trustee into the Bankruptcy Estates Account in accordance with the terms of the said sub-section.

Falsification of docu- ments.

R382.

No lien on debtor's books.

R383.

PART V.

MISCELLANEOUS.

200.-(1) Any person who knowingly falsifies or fraudulently alters any document in or incidental to any proceedings under the Ordinance or these Rules shall be deemed to be guilty of contempt of court, and shall be liable to be punished accordingly.

(2) The penalty imposed by this Rule shall be in addition to, and not in substitution for, any other penalty, punishment, or proceeding to which such person may be liable.

201. No person shall, as against the Official Receiver or trustee, be entitled to withhold possession of the books of accounts or of any document or paper belonging to the debtor or to set up any lien thereon.

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