Section - 462 - Companies Act, 1956

Section - 462 - Audit of liquidatorâ€™s accounts

Audit of liquidator’s accounts.

462. (1) The liquidator shall, at such times as may be prescribed but not less than twice in each year during his tenure of office, present to the

[Tribunal] an account of his receipts and payments as liquidator.

(2) The account shall be in the prescribed form, shall be made in duplicate, and shall be verified by a declaration in the prescribed form.

(3) The

[Tribunal] shall cause the account to be audited in such manner as it thinks fit; and for the purpose of the audit, the liquidator shall furnish the

[Tribunal] with such vouchers and information as the

[Tribunal] may require, and the

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