Section 345 of Companies Act 2013

Section 345 of Companies Act 2013 – Books and Papers of Company to be Evidence.

Notified Date of Section: 7/12/2016

Effective Date: 15/12/2016


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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