Enforcement of liquidator's dues: Registrar can seek court order to compel payment and levy penalties. Moneys payable by a liquidator, including interest and penalties under section 555(9), are to be treated as assets of the company in liquidation. The Registrar should initiate action under section 555(3) read with section 556(1) and seek a court order requiring the liquidator to file the statutory statement and pay all moneys into the Companies Liquidation Account, submitting the prescribed statement in Form No. 159. Prosecution under the penal provision may be pursued but may not secure recovery; the Registrar's levy under section 555(9) is not appealable.