Section 159: Liquidator’s accounts
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
159. Liquidator’s accounts
(1) Every liquidator shall—
(a) within 28 days after the expiry of the period of 6 months from
the date of his appointment and of every subsequent period of
6 months;
(b) within 28 days after he ceases to act as liquidator; and
(c) forthwith after obtaining an order of release,
lodge with the Director an affidavit giving an account of his receipts and
payments and stating the steps taken in the winding up, and deliver a copy
of the affidavit to the Official Receiver and the Registrar.
(2) (a) The Director may cause the account to be audited by a qualified
auditor.
(b) The liquidator shall furnish the auditor with such vouchers and
information as he requires, and the auditor may at any time require the production of and inspect any book kept by the liquidator.
(3) A copy of the account or, if audited, a copy of the audited account
shall be kept by the liquidator and a copy shall be open to the inspection of
any person on request at the office of the liquidator.
(4) Where an account has been made up under subsection (1), the liquidator shall, when he forwards any report, notice of meeting, notice of call or
dividend to a creditor or contributory—
(a) include a written notice to that effect; and
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Revised Laws of Mauritius
(b) inform the creditors or contributories of the place where a copy
of the account may be inspected.
(5) The costs of an audit under this section shall be fixed by the Director
and be part of the expenses of the winding up.
(6) In this section—
“liquidator” means a person, other than the Official Receiver, who is
appointed as liquidator.
[S. 159 amended by s. 11 (g) of Act 4 of 2017 w.e.f. 20 May 2017.]