Companies Act, 2017 — section 338

338. Liquidator to keep books containing proceedings of meetings..—The official liquidator of a company which is being wound up by the Court shall, in order to reflect a correct and fair view of` the administration of the company’s affairs, maintain proper books of accounts and also keep the following books

(a)register showing the dates at which notices were issued to the creditors and contributories;

(b)minutes book of all proceedings and resolutions passed at any meeting of the contributories or the creditors;

(c)register containing particulars of all transactions and negotiations made by him in relation to the winding up of the company and the connected matters.