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of <h1>Section 353: Company Liquidator can be ordered to promptly rectify filing and notice defaults, bearing application costs personally</h1> Section 353 of the Companies Act, 2013 requires a Company Liquidator to comply with statutory obligations to file, deliver, or make returns, accounts, documents, or give notices. If the Liquidator defaults and does not rectify the default within fourteen days of being served a notice, the Tribunal may, on application by a contributory, creditor, or the Registrar, order the Liquidator to cure the default within a specified time. The Tribunal's order may also direct that all costs of the application be borne by the Liquidator. This provision operates in addition to any other statutory penalties applicable for such defaults.
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