(
1984 Ed.]
Companies (Winding-up) Rules
[CAP. 32
H 51
(2) When the assets of the company have been fully realized and distributed, the liquidator shall forthwith send in his accounts to the Official Receiver, although the 6 months may not have expired.
(3) The accounts sent in by the liquidator shall be verified by him by statutory declaration.
163. (1) Where the liquidator carries on the business of the company, he shall keep a distinct account of the trading, and shall incorporate in the Cash Book the total weekly amounts of the receipts and payments on such trading account.
(2) The trading account shall from time to time, and not less than once in every month, be verified by statutory declaration, and the liquidator shall thereupon submit such account to the committee of inspection (if any) or such member thereof as may be appointed by the committee for that purpose, who shall examine and certify the same.
164. When the liquidator's account has been audited, the Official Receiver shall certify the fact upon the account, and thereupon the duplicate copy, bearing a like certificate, shall be filed with the Registrar.
165. (1) Subject to the proviso to section 203(5) of the Ordinance, the liquidator shall transmit to the Official Receiver with his accounts a summary of such accounts in such form as the Official Receiver may from time to time direct, and, on the approval of such summary by the Official Receiver, shall forthwith obtain, prepare, and transmit to the Official Receiver so many printed copies thereof, duly stamped for transmission by post, and addressed to the creditors and contributories, as may be required for transmitting such summary to such creditor and contributory.
(1A) Where under the said proviso the Official Receiver dispenses with compliance with section 203(5) of the Ordinance, he may, if he thinks fit, give a written certificate to that effect which shall be filed with the proceedings in the winding up and shall render an application to the court unnecessary.
(2) The cost of printing and posting such copies shall be a charge upon the assets of the company.
166. Where a liquidator has not, since the date of his appointment or since the last audit of his accounts, as the case may be, received or paid any sum of money on account of the assets of the company, he shall, at the time when he is required to transmit his accounts to the Official Receiver, forward to the Official Receiver a statutory declaration of no receipts or payments.
167. (1) Upon a liquidator 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 liquidator, all books kept by him, and all other books, documents, papers, and accounts in his possession.
[Subsidiary]
Form 8.
L.N. 50/64.
Liquidator carrying on business.
R. 174.
Forms 88 and 89.
L.N. 50/64.
Copy of accounts to be filed.
R. 175.
Summary of accounts.
L.N. 201/84.
R. 176.
L.N. 201/84.
Statutory declaration of no receipts.
R. 177.
L.N. 50/64.
Proceedings on resignation, &c., of liquidator.
R. 178.
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