Sales register requirement ensures standardized recording of asset sales in company liquidations and records purchaser, price, and adjustments. Form No. 142M establishes a Sales Register for company liquidations under the Company Court Rules, 1959, listing fields for petition identification, asset description, sale method and date, purchaser details, highest bid, sale price and confirmation date, advances, interest realised, balances, costs of sale, mortgage adjustments and payment dates. The Register is common to all liquidations administered by the Official Liquidator and entries must be made when sales are held to provide a standardized record of disposals and related financial adjustments.