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<h1>Official Liquidator Must Maintain Detailed Central Cash Book Under Companies (Official Liquidator's Account) Rules, 1965</h1> The Companies (Official Liquidator's Account) Rules, 1965 establish procedures for maintaining a central cash book by the official liquidator. This register records all transactions chronologically, detailing receipts and payments for liquidations managed by the liquidator. Instructions include recording cash and cheques, handling dishonored cheques, and maintaining separate challans for remittances. Vouchers and receipts must be systematically numbered, and trading account transactions are summarized weekly. Dividends are recorded in aggregate daily. Cash books must have machine-numbered pages, be balanced daily, and verified monthly. The central cash book's total balances must reconcile monthly with individual company accounts.