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Instructions regarding the preparation of the statement of account

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.... should be entered all payments for costs and charges, or to creditors and contributories. Where property has been realised, the gross proceeds of sale must be entered under realisations, and the necessary payments incidental to sales must be entered as disbursements. The statement should not contain payments into or out of the Bank (which should be shown by the Bank pass book), nor the temporary investments by the Liquidator or the proceeds of such investments when realised, which should be shown separately, by a separate detailed statement of moneys invested by the Liquidator and the investments realised. Interest allowed or charged by the Bank, Bank Commission, etc., and profit or loss upon the realisation of temporary investments shoul....

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....Account, the total amount so paid should be entered in the statement of disbursements as one sum. (Heading as in Form No. 1) Exhibit 'A' referred to in the affidavit of ................................................ Solemnly affirmed this ........................ day of ................ ................................................ 19......... Before me Commissioner. Official Liquidator's statement of account (To be filed under section 462 of the Act) 1. Name of company 2. Date of winding-up order 3. Date of commencement of winding-up 4. Period of account Realisations Disbursements Date Of whom received Nature of assets realised Receipt number Amount Rs. P. Date To whom paid Nature of disbursement Voucher number....