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ASSETS IN THE POSSESSION OF CREDITORS:
If the creditor has seized assets in the course of executing a judgement for debt against the company and at the commencement of the winding up or on receiving notice that it is about to begin the creditor has not completed the process of recovering what is owed to him, the liquidator may compel him to return the asset to the company.
ACCOUNTS AND AUDIT: By s.147(1) every company shall cause to be kept in the English language "proper books of account" with respect to - (a) all sums of money received and
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