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CHAPTER XX WINDING UP · PART III.—Provisions applicable to every mode of winding up

Section 345: Books and papers of company to be evidence

The Companies Act, 2013

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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