Section 22(1) in Companies (Winding Up) Rules, 2020
(1)On a winding up order being made the Company Liquidator shall forthwith take into his custody or under his control all the properties and effects actionable claims and the books and papers of the company and it shall be the duty of all persons having custody of any of the properties books and papers cash or any other assets of the company to deliver possession thereof to the Company Liquidator.
