Tax clearance affidavit permitted when certificate unavailable, with official liquidator to verify with tax authorities if doubts arise. If income tax or sales tax clearance certificates cannot be furnished but there are no other objections, the official liquidator may obtain an affidavit from the voluntary liquidator stating the company does not owe income tax or sales tax; if the official liquidator has doubts before submission of his report, he should refer the matter to the concerned tax authority or income tax officer to ascertain the position and decide the course of action.