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Procedure to be followed in the matter of crediting of fees to Central Government in terms of rule 291 of Court Rules, 1959

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.... question about the procedure to be followed in the matter of crediting fees to the Central Government in terms of rule 291 of the Companies (Court) Rules, 1959, has been examined in detail and it is hereby clarified that the aforesaid rule has to be read with rule 286 which prescribes the forms of the registers to be maintained by the official liquidator for the internal use of his office includi....

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....op of the form prescribed under the section to the effect that under "disbursement" should be entered all payments for costs and charges which would include the fees credited to Government [vide rule 338 of the Companies (Court) Rules read with section 476]. It may be noticed that Form No. 144 prescribed under the rules is the form to be used under rule 299 of the said Rules for the purpose of the....

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....sition being as stated, it is indeed not necessary to consider the point that if the commission is credited on a half‑yearly basis, there may be some cases in which the amount realised in half year may not exceed Rs. 10,000 and may thus attract the larger percentage of the amount to be credited to the Central Government as fees in terms of rule 291 whereas if a whole year is taken into accou....