Recording of statutory fees: maintain a Commission Register for liquidations and enter audited half yearly and final fees promptly.

Form No. 142Q requires maintaining a Commission Register to record fees credited to Government under section 451(2) for every company wound up in which the Official Liquidator acts. A fresh register opening is required annually; half yearly fees must be entered as soon as the account audit is completed, and fees from a final account entered upon audit. The form records amounts on which fees are payable, fees payable (including court ordered fees), total fees, and the date of payment into the Reserve Bank to the credit of the Central Government.

---

---

---