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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>General ledger maintenance requires posting from the cash book and monthly reconciliation to ensure balanced liquidation accounts.</h1> A separate General Ledger must be maintained for each company in liquidation with heads of account as the Official Liquidator deems necessary; entries are to be posted from the company's Cash Book and the total debits and credits across heads must agree after considering cash and bank balances, with monthly tallies required.

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