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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 books and papers may be disposed as directed; custodial liability lapses after five years with rule-based protections.</h1> Section 347 requires that, when a company has been completely wound up and is about to be dissolved, the books and papers of the company and of the Company Liquidator be disposed of as the Tribunal directs; custodial responsibility for production of such records lapses five years after dissolution. The Central Government may frame rules to prevent destruction of those records for specified periods, allow creditors or contributories to make representations and appeal to the Tribunal, and may impose a fine up to fifty thousand rupees for contraventions.

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