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of <h1>Debtor's Ledger Form No. 142-I: Essential for Recording Company Debts During Liquidation as per Rule 286.</h1> The Register of Book-Debts and Outstandings, also known as the Debtor's Ledger, is a form used under the Company Court Rules, 1959, specifically Form No. 142-I, as per rule 286. It is utilized in the context of a company undergoing liquidation. This register records all debts owed to the company, whether secured or unsecured, including arrears of calls made before the winding-up process. The form includes columns for the serial number, debtor's name and address, particulars of the debt, amount due, limitation bar date, actions taken, amount realized, date of realization, reference to suits register, and remarks.
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