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<h1>Form No. 142Q Tracks Liquidation Fees Under Section 451(2) for Companies in Winding Up Process</h1> The Commission Register under Form No. 142Q, as per the Company Court Rules, 1959, is a record for fees credited to the government under section 451(2) for companies being wound up. It requires entries for each company where the Official Liquidator acts as Liquidator, with a fresh entry for each year. Fees are recorded for each half-year once accounts are audited. For final accounts, fees are entered post-audit. The register tracks company petition numbers, company names, amounts credited, distributed dividends, fees payable, and payment dates into the Reserve Bank for the Central Government.