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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Audit of liquidation accounts: auditor to examine Official Liquidator's books and issue a certificate with observations.</h1> Form No. 147 requisitions an audit of the Official Liquidator's statement of account for a specified liquidation period, to be carried out with reference to the books and vouchers kept by the Official Liquidator, the Companies (Court) Rules, 1959, and court orders; the auditor must issue a certificate of audit and forward it to the court in duplicate with observations, and supply a copy to the Official Liquidator.

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