The Companies Act, 2013
Chapter– XX Winding Up
Part III- Provision applicable to every mode of winding up
Section 345: Books and papers of company to be evidence.
*345. Where a company is being wound up, all books and papers of the company and of the Company Liquidator shall, as between the contributories of the company, be prima facie evidence of the truth of all matters purporting to be recorded therein.
*Effective from 15.12.2016.
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