https://www.taxtmi.com/acts?id=17644 Section 347 requires that, when a company has been completely wound up and is about to be dissolved, the books and papers of the company and of the Company Liquidator be disposed of as the Tribunal directs; custodial responsibility for production of such records lapses five years after dissolution. The Central Government may frame rules to prevent destruction of those records for specified periods, allow creditors or contributories to make representations and appeal to the Tribunal, and may impose a fine up to fifty thousand rupees for contraventions. en-us Sat, 02 Mar 2013 15:43:53 +0530 Sat, 13 Dec 2025 12:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17644 Section 347 requires that, when a company has been completely wound up and is about to be dissolved, the books and papers of the company and of the Company Liquidator be disposed of as the Tribunal directs; custodial responsibility for production of such records lapses five years after dissolution. The Central Government may frame rules to prevent destruction of those records for specified periods, allow creditors or contributories to make representations and appeal to the Tribunal, and may impose a fine up to fifty thousand rupees for contraventions. Act-Rules Companies Law Sat, 02 Mar 2013 15:43:53 +0530 https://www.taxtmi.com/acts?id=17644