20.1.184- Companies (Winding Up) Rules, 2020
184. Bill of costs by authorised representative, etc. employed by Company Liquidator.- Every authorised representative, accountant, auctioneer or other person employed by the Company Liquidator in a winding up by the Tribunal, shall, on request by the Company Liquidator (to be made in sufficient time before the declaration of a dividend) deliver his bill of costs or charges to the Company Liquidator, and if he fails to do so within four weeks of the receipt of the request or such extended time as the Tribunal may allow, the Company Liquidator shall declare and distribute the dividend without regard to such person’s claim and the claim shall be forfeited:
Provided that the Tribunal may, at any time before the declaration of the final dividend, for good cause shown, restore the claim and order the bill to be received without prejudice to the distribution of dividends declared prior to the making of the order, and the request by the Company Liquidator shall be in Form WIN 95 and shall be served personally or by registered post or speed post.