law: Companies Act, 2013 
  347.
  
    Disposal
  
  of books and papers of company.
  1.      When the affairs of a
  
  company have been completely wound up and it is about to be dissolved, its
  
  books and papers and those of the Company Liquidator may be disposed of as
  
  follows:—
  a.     
  
    in
  
  the case of winding up by the Tribunal, in such manner as the Tribunal directs;
  
  and
  b.    
  
    in
  
  the case of voluntary winding up, in such manner as the company by special
  
  resolution with the prior approval of the creditors direct.
  1.     
  2.      After the expiry of
  
  five years from the dissolution of the company, no responsibility shall devolve
  
  on the company, the Company Liquidator, or any person to whom the custody of
  
  the books and papers has been entrusted, by reason of any book or paper not
  
  being forthcoming to any person claiming to be interested therein.
  3.      The Central
  
  Government may, by rules,—
  a.     
  
    prevent
  
  for such period as it thinks proper the destruction of the books and papers of
  
  a company which has been wound up and of its Company Liquidator; and
  b.    
  
    enable
  
  any creditor or contributory of the company to make representations to the
  
  Central Government in respect of the matters specified in clause (a ) and
  
  to appeal to the Tribunal from any order which may be made by the Central
  
  Government in the matter.
  1.     
  2.     
  3.     
  4.      If any person acts in
  
  contravention of any rule framed or an order made under sub-section (3 ),
  
  he shall be punishable with imprisonment for a term which may extend to six
  
  months or with fine which may extend to fifty thousand rupees, or with both.