45. Audit of Liquidator’s accounts
(1) The Liquidator shall maintain proper books of accounts including the accounts of receipts and payments made by him in the form and manner specified in Part VI.
(2) The accounts of the liquidator shall be audited in the form and manner specified in rule 56 and in Part VI.
(3) The Liquidator shall cause the statement of accounts when audited or a summary thereof to be printed, and shall send a printed copy of the statement of accounts or summary thereof by post to every creditor and every partner:
Provided that the Tribunal may dispense with the compliance of the provisions of this sub- rule if it deems fit.