law: 23. Custodian to file accounts until reconstruction of the register of members of the old company.-
  (1) Until the register of members of the old company is finally reconstructed, the Custodian shall file every year with the Registrar, the annual accounts of the old company.
  (2) The provisions of the Companies Act, 1956 (1 of 1956), shall, as far as may be, apply to the annual accounts referred to in sub-section (1).