Part II
FILING AND AUDIT OF COMPANY LIQUIDATOR'S ACCOUNT
94. Registry to send copy of account to auditor.-
As soon as the accounts are filed, the Registry shall forward to the auditor one copy thereof for purposes of audit with a requisition in Form WIN 42 requesting that the accounts may be audited and a certificate of audit be submitted to the Tribunal not later than one month from the date of receipt of the copy of the account as required under sub-section (3) of section 294:
Provided that the accounts need not be got audited where the total transaction during the period is for ten thousand rupees or less.