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  • Indian Companies Act
  • Books and papers of company to be evidence Section-345

Code of Criminal Procedure Act, 1973

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Sections Particulars
Chapter XX Winding Up
345 Books and papers of company to be evidence
Description 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.

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