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IGST_Act_2017

Section / Rule Number Content


25 Inability to pay Debts
26 Petition for winding up
27 Powers of Tribunal
28 Directions for filing statement of affairs
29. 'Liquidators' and their appointments
30 Removal and replacement of liquidator, etc
31. Winding up order to be communicated to the liquidator and the Registrar
32 Winding up to operate in favour of all creditors and partners
33 Jurisdiction of Tribunal
34 Submission of report by Liquidator
35 Directions of Tribunal on report of Liquidator etc.
36 Custody of LLP’s properties
37 Partners, officers, employees, etc. to discover and deliver property, books, etc. and to cooperate with Liquidator
38 Application of assets
39 Committee of inspection
40. Submission of periodical reports, etc. to the Tribunal
41 Duties of Liquidator
42. Provision for assistance to Liquidator
43 Exercise and control of Liquidator’s powers and duties
44 Books to be kept by Liquidator
45 Audit of Liquidator’s accounts
46. Payment of debts due by partner
47 Adjustment of rights of partners
48 Control of Central Government over official liquidator as liquidator
49 Inspection or investigation of books of accounts and records of the Liquidator