Section 79 in Tamil Nadu Non-Trading Companies Rules, 1981
79. Maintenance of accounts by the official liquidator.
(1)The official liquidator shall maintain in his office separate accounts in respect of each company under his charge.(2)He shall also maintain -(a)a Central Cash Book in Form No. 15 in Appendix A in which there shall be recorded all cash transactions, that is, cash receipts remittances to the Reserve Bank of India and payments to claimants; and(b)such other book as may be necessary to work out the consolidated balance for facilitating of the periodical reconciliation of the balances in the account referred to in rule 80.
