valid as on 06/11/2026

Section 345. Books and papers of company to be evidence
Effective from 15-12-2016

Where a companyCompany means a company incorporated under this Act or under any previous company law is being wound up, all books and papers of the company and of the Company LiquidatorCompany Liquidator  means a person appointed by the Tribunal as the Company Liquidator in accordance with the provisions of section 275 for the winding up of a company under this Act. shall, as between the contributories of the company, be prima facie evidence of the truth of all matters purporting to be recorded therein.

Enforcement Notification S.O. 3677(E) dated 07/12/2016