Section 67(2G) in The Companies (Second Amendment) Act, 2002
(2G)The liquidator appointed shall-(a) maintain a separate bank account for each company under his charge for depositing the sale proceeds of the assets and recovery of debts of each company;(b)maintain proper books of account in respect of all receipts and payments made by him in respect of each company and submit half yearly return of receipts and payments to the Tribunal.".
