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<h1>Guide for Maintaining Claims and Dividends Register Under Company Court Rules 1959 Using Form No. 142N</h1> The format and instructions for maintaining a Register of Claims and Dividends under the Company Court Rules, 1959, specifically using Form No. 142N. It is applicable to companies undergoing liquidation. The register is divided into sections for recording claims by creditors, including details such as the creditor's name, address, amount claimed, nature of the claim, and whether it is ordinary or preferential. It also tracks dividends declared and paid, noting the amount, date, mode of payment, and rate. Only admitted claims, either wholly or partially, should be recorded.