https://www.taxtmi.com/acts?id=12955 Disposal of a company's books and papers must follow the authority appropriate to the winding-up mode: Tribunal directions in tribunal windings, company special resolution in members' voluntary windings, and committee of inspection or creditors' directions in creditors' voluntary windings. After dissolution, custody holders cease to be responsible for missing records following the prescribed period. The Central Government may by rule temporarily prevent destruction of records, permit creditors or contributories to make representations, and provide for appeals to the Tribunal against its directions. Contravention of such rules or directions is punishable with imprisonment, fine, or both. en-us Wed, 18 May 2011 13:26:13 +0530 Wed, 18 May 2011 13:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12955 Disposal of a company's books and papers must follow the authority appropriate to the winding-up mode: Tribunal directions in tribunal windings, company special resolution in members' voluntary windings, and committee of inspection or creditors' directions in creditors' voluntary windings. After dissolution, custody holders cease to be responsible for missing records following the prescribed period. The Central Government may by rule temporarily prevent destruction of records, permit creditors or contributories to make representations, and provide for appeals to the Tribunal against its directions. Contravention of such rules or directions is punishable with imprisonment, fine, or both. Act-Rules Companies Law Wed, 18 May 2011 13:26:13 +0530 https://www.taxtmi.com/acts?id=12955