law: Companies Act, 2013 
  348.
  
    Information
  
  as to pending liquidations.
  1.      If the winding up of
  
  a company is not concluded within one year after its commencement, the Company
  
  Liquidator shall, unless he is exempted from so doing either wholly or in part
  
  by the Central Government, within two months of the expiry of such year and
  
  thereafter until the winding up is concluded, at intervals of not more than one
  
  year or at such shorter intervals, if any, as may be prescribed, file a
  
  statement in such form containing such particulars as may be prescribed, duly
  
  audited, by a person qualified to act as auditor of the company, with respect
  
  to the proceedings in, and position of, the liquidation,—
  a.     
  
    in
  
  the case of a winding up by the Tribunal, with the Tribunal; and
  b.    
  
    in
  
  the case of a voluntary winding up, with the Registrar:
  Provided
  
  that no such audit as is referred to in this sub-section shall be necessary
  
  where the provisions of section 294 apply.
  1.     
  2.      When the statement is
  
  filed with the Tribunal under clause (a ) of sub-section (1 ), a
  
  copy shall simultaneously be filed with the Registrar and shall be kept by him
  
  along with the other records of the company.
  3.      Where a statement
  
  referred to in sub-section (1 ) relates to a Government company in
  
  liquidation, the Company Liquidator shall forward a copy thereof—
  a.     
  
    to
  
  the Central Government, if that Government is a member of the Government
  
  company;
  b.    
  
    to
  
  any State Government, if that Government is a member of the Government company;
  
  or
  c.     
  
    to
  
  the Central Government and any State Government, if both the Governments are
  
  members of the Government company.
  1.     
  2.     
  3.     
  4.      Any person stating
  
  himself in writing to be a creditor or contributory of the company shall be
  
  entitled, by himself or by his agent, at all reasonable times, on payment of
  
  the prescribed fee, to inspect the statement referred to in sub-section (1 ),
  
  and to receive a copy thereof or an extract there from.
  5.      Any person
  
  fraudulently stating himself to be a creditor or contributory under subsection
  
  (4 ) shall be deemed to be guilty of an offence under section 182 of the
  
  Indian Penal Code, and shall, on the application of the Company Liquidator, be
  
  punishable accordingly.
  6.      If a Company
  
  Liquidator contravenes the provisions of this section, the Company Liquidator
  
  shall be punishable with fine which may extend to five thousand rupees for
  
  every day during which the failure continues.
  7.      If a Company
  
  Liquidator makes wilful default in causing the statement referred to in
  
  sub-section (1 ) audited by a person who is not qualified to act as an
  
  auditor of the company, the Company Liquidator shall be punishable with
  
  imprisonment for a term which may extend to six months or with fine which may
  
  extend to one lakh rupees, or with both.