Section 592 in Rules of the High Court of Judicature for Rajasthan, 1952
592. Records to be maintained by Official Liquidator.
- The Official Liquidator shall forthwith upon his appointment provide and keep proper books of accounts for the purpose of showing the receipts and payments of the company in its liquidation and of all such transactions and matters, as may be necessary to furnish a correct record of his administration of the company. In particular, he shall keep:-(a)a cash book, in which shall be entered from day to day all receipts and payments.(b)a ledger, which shall include individual accounts of the contributions, in which every contributory shall be debited with the amount payable by him in respect of any call, and(c)a book to be called the "Record Book" in which shall be recorded all proceedings had, and resolutions passed at any meeting of creditors or contributories or of the Committee of Inspection and all such matters other than matters of account as may be necessary to furnish a correct view of his administration of the affairs of the company. The Official Liquidator shall not be bound to insert in the record book any documents of a confidential nature, nor need be exhibit such document to any person other than the Judge or a member of the Committee of Inspection.
