Audit of liquidation accounts: auditor to examine Official Liquidator's books and issue a certificate with observations. 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.
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.
Audit of liquidation accounts: auditor to examine Official Liquidator's books and issue a certificate with observations.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.