Section 208(16A) in Civil Court Rules of the High Court of Judicature at Patna
(16A)If on the expiry of one year after the date of the order of adjudication the Receiver has not been able to realize all the property of the insolvent, he shall refer the case to the Court for decision under Section 64 of the Act whether as much has been realized as can be realised without needlessly protracting the receivership.Proof of Debts.