Section 45(3) in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
(3)The Liquidator shall cause the statement of accounts when audited or a summary thereof to be printed, and shall send a printed copy of the statement of accounts or summary thereof by post to every creditor and every partner:Provided that the Tribunal may dispense with the compliance of the provisions of this sub-rule if it deems fit.
