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The Companies Act, 1956

Winding Up (Section 425 to 560)

Section 548 Books and papers of company to be evidence.

Section 548 Books and papers of company to be evidence.

Where a company is being wound up, all books and papers of the company and of the liquidators shall, as between the contributories of the company, be prima facie evidence of the truth of all matters purporting to be therein recorded.