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Winding Up Rules Rule 118
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The Companies (Winding Up) Rules, 2020

Rule 118 Company Liquidator not to be personally liable for costs

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
118. Company Liquidator not to be personally liable for costs.- The Company Liquidator shall in no case be personally liable for costs in relation to an appeal from his decision rejecting any proof wholly or in part.