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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>Company Liquidator duties in voluntary winding up: contributory lists, accounts, meetings, debt payment, and penalties for noncompliance.</h1> Section 314, now omitted by the Insolvency and Bankruptcy Code, 2016, formerly set out the Company Liquidator's duties in voluntary winding up: perform functions as directed by the company or creditors; settle the list of contributories as prima facie evidence of liability; call general meetings for requisite sanctions; maintain books of account subject to inspection; prepare and file quarterly audited statements with the Registrar within thirty days with penalties for delay; pay company debts and adjust contributories' rights; observe due care and diligence; and face prescribed fines for noncompliance.

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