THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 31, 1936.
167.-(1) Upon a Liquidator resigning, or being releas- Proceedings ed or removed from his office, he shall deliver over to the on resigna-
tion, &c., of Official Receiver, or as the case may be, to the new Liquidator, Liquidator. all books kept by him, and all other books, documents, papers, R. 178. and accounts in his possession relating to the office of Liquida- tor. The release of a Liquidator shall not take effect unless and until he has delivered over to the Official Receiver, or as the case may be to the new Liquidator, all the books, papers, documents, and accounts which he is by this Rule required to deliver on his release.
(2) The Court may, at any time during the progress of Disposal of the liquidation, on the application of the Liquidator or the books. Official Receiver, direct that such of the books, papers, and documents of the Company or of the Liquidator as are no longer required for the purpose of the liquidation, may be sold, destroyed, or otherwise disposed of.
R. 179.
168. Where property forming part of a Company's Expenses of assets is sold by the Liquidator through an auctioneer or other sales. agent, the gross proceeds of the sale shall be paid over by such auctioneer or agent, and the charges and expenses con- nected with the sale shall afterwards be paid to such auctioneer or agent, on the production of the necessary certificate of the taxing officer. Every Liquidator by whom such auctioneer or agent is employed, shall, unless the Court otherwise orders, be accountable for the proceeds of every such sale.
Taxation of Costs,
by or to
169. Every solicitor, manager, accountant, auctioneer, Taxation of broker, or other person employed by an Official Receiver or costs payable Liquidator in a winding-up by the Court shall on request by official the Official Receiver or Liquidator (to be made a sufficient Receiver or Liquidator time before the declaration of a dividend) deliver his bill of or by costs or charges to the Official Receiver or Liquidator for the Company. purpose of taxation; and if he fails to do so within the time R. 180. stated in the request, or such extended time as the Court may allow, the Liquidator shall declare and distribute the dividend. without regard to such person's claim, and subject to any order of the Court the claim shall be forfeited. The request by the Official Receiver or Liquidator shall be in the Form Form 90. No. 90.
ment.
170. Where a bill of costs or charges in any winding-up Notice of has been lodged with the Taxing Officer, he shall give notice appoint- of an appointment to tax the same, in a winding-up by the R. 181. Court to the Official Receiver, and in every winding-up to the Liquidator, and to the person to or by whom the bill or charges is or are to be paid (as the case may be).
171. The bill or charges, if incurred in a winding-up by Lodgment the Court prior to the appointment of a Liquidator, shall be of Bill lodged with the Official Receiver, and if incurred after the R. 182. appointment of a Liquidator, shall be lodged with the Liquida- tor. The Official Receiver or the Liquidator, as the case may be, shall lodge the bill or charges with the Taxing Officer.
furnished.
172. Every person whose bill or charges in a winding-up Copy of the by the Court is or are to be taxed shall, on application either Bill to be of the Official Receiver or the Liquidator, furnish a copy of R. 183. his bill or charges so to be taxed, on payment at the rate of 35 cents per folio, which payment shall be charged on the
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