Official Liquidator Bank Ledger ensures structured recording of deposits and withdrawals for court-managed company liquidation accounts. The instrument prescribes a standardized tabular ledger for the Official Liquidator's account maintained with the central banking institution, specifying fields for date, particulars, challan identifiers, cheque numbers, deposits, withdrawals and running balance to enable transparent accounting, reconciliation and evidentiary traceability of receipts and payments in court-supervised company liquidations.
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Provisions expressly mentioned in the judgment/order text.
Official Liquidator Bank Ledger ensures structured recording of deposits and withdrawals for court-managed company liquidation accounts.
The instrument prescribes a standardized tabular ledger for the Official Liquidator's account maintained with the central banking institution, specifying fields for date, particulars, challan identifiers, cheque numbers, deposits, withdrawals and running balance to enable transparent accounting, reconciliation and evidentiary traceability of receipts and payments in court-supervised company liquidations.
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