Companies (Official Liquidator’s Accounts) Rules, 1965
(1) The official
liquidator shall maintain in his office separate account in respect of each company
under his charge.
(2) The official
liquidator shall also maintain-
(a) a central cash book in the form set out in
Annexure to these Rules in which shall be recorded all cash transactions, that
is, cash receipts remittances to the Reserve Bank and payments to claimants;
(b) such other books as may be necessary to
work out the consolidated balance for facilitating the periodical
reconciliation of the balances in the account referred to in rule 4.