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of <h1>Clause 345: Company Books and Liquidator Records Are Prima Facie Evidence in Winding-Up Process</h1> Clause 345 of the Companies Bill, 2011, states that during the winding-up process of a company, all books and papers of the company and the Company Liquidator serve as prima facie evidence of the truth of the matters recorded in them. This provision applies to all modes of winding up and is relevant to the contributories of the company, ensuring that the documented information is presumed accurate unless proven otherwise.
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