Tenants ledger requirement records tenant details and rent accounting for property of company in liquidation. Form No. 142J under the Companies Court Rules, 1959 is a Tenants Ledger for company property in liquidation requiring property description, tenant details, tenancy dates and period, rent particulars, special terms, arrears on taking charge, advances, and a monthly schedule of demand, realisation and balance with remarks to facilitate accounting and record keeping during liquidation.