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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>Liquidation cost: defined to cover liquidator fees, preservation costs, interim finance interest and essential liquidation expenses.</h1> Definitions establish key terms for liquidation: 'Books of the corporate debtor' encompass statutory accounts and statements; 'contributory' includes members, partners and persons liable to contribute; 'electronic means' denotes an authorised secured programme for communications; and 'identification number' means LLPIN or CIN. The Regulations create a Corporate Liquidation Account and define 'liquidation cost' to include liquidator fees and remuneration, preservation and business-continuation costs, costs for protecting assets and actionable claims, interest on interim finance for the prescribed period, repayable amounts under the Regulations, and other essential liquidation expenses, excluding costs for compromises under section 230 of the Companies Act.

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