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of <h1>Liquidator in Voluntary Winding Up Must File Quarterly Audited Financials or Face Penalties Under Company Rules</h1> The Company Liquidator in a voluntary winding up must perform duties as determined by the company or creditors, settle the list of contributories, and call general meetings for resolutions or necessary purposes. They are required to maintain and allow inspection of proper accounting records, prepare and file quarterly audited financial statements with the Registrar, and pay company debts while adjusting contributories' rights. The Liquidator must exercise due care and diligence, with penalties for non-compliance, including fines up to ten lakh rupees, and five thousand rupees per day for failing to file financial statements on time.
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