https://www.taxtmi.com/acts?id=15784 Disposition of books and papers upon completion of winding up is directed by the Tribunal in judicial winding up and by company special resolution with creditors' prior approval in voluntary winding up. After five years from dissolution, no responsibility attaches to the company, Company Liquidator, or custodians for absent records. The Central Government may prohibit destruction of records for a period and allow creditors or contributories to make representations and appeal such orders to the Tribunal. Contravention of rules or orders under this power is punishable by imprisonment, fine, or both. en-us Fri, 23 Dec 2011 15:53:05 +0530 Fri, 23 Dec 2011 15:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15784 Disposition of books and papers upon completion of winding up is directed by the Tribunal in judicial winding up and by company special resolution with creditors' prior approval in voluntary winding up. After five years from dissolution, no responsibility attaches to the company, Company Liquidator, or custodians for absent records. The Central Government may prohibit destruction of records for a period and allow creditors or contributories to make representations and appeal such orders to the Tribunal. Contravention of rules or orders under this power is punishable by imprisonment, fine, or both. Act-Rules Bills Fri, 23 Dec 2011 15:53:05 +0530 https://www.taxtmi.com/acts?id=15784