Section 14(3) in Companies (Winding Up) Rules, 2020
(3)An order for the appointment of a provisional liquidator as passed in accordance with clause (c) of subsection (1) of section 273 shall also state that it will be the duty of every person who is in possession of any property books or papers cash or any other assets of the company including the benefits derived therefrom to surrender forthwith such property books or papers cash or other assets and the benefits so derived as the case may be to the provisional liquidator.
