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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>Nil account requirement: liquidator must file affidavit when no receipts or payments during accounting period.</h1> Where a company liquidator has neither received nor paid any sum of money on account of the company's assets during the period of account, the liquidator must file an affidavit of no receipts or payments on the date when he is required to file his accounts for that period.

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