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of <h1>Procedures for Voluntary Company Winding Up: Liquidators' Roles, Record Loss Protocol, and Misconduct Investigation u/ss 497(6A) & 509(6A.</h1> The circular addresses procedures for voluntary winding up of companies, particularly focusing on the role of voluntary and official liquidators. If a voluntary liquidator cannot produce financial records due to loss or destruction, the official liquidator should verify the situation, review available documents, and report to the court. Even if the official liquidator acts as a voluntary liquidator, a factual report on the winding up must be submitted. Transporting financial records for scrutiny is permissible if cost-effective. Sections 497(6A) and 509(6A) allow further investigation if initial findings suggest misconduct, emphasizing that such reports are preliminary.
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