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of <h1>Liquidator Must Maintain Detailed Registers and Books Under Rule 286 of Company Court Rules, 1959 for Efficient Management.</h1> The Official Liquidator is required to maintain a comprehensive set of registers and books as per Rule 286 of the Company Court Rules, 1959. These include, among others, a Register of Liquidations, Cash Books, Ledgers, and Registers for assets, claims, and dividends. The Liquidator must follow specific instructions for each form and maintain additional records for efficient office functioning. If company accounts are incomplete, they must be updated promptly. Separate accounts are kept for ongoing business operations, verified monthly. The Liquidator must also keep receipt books, vouchers, and update records for cases initiated before these rules, unless exempted by the court.
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