Comment on Professional Assistance to Company Liquidator as per provision of section 291 of the Companies Act, 2013. A creditor wants to inspect books, through an agent. Advice as per provision of section 293 of the Act.

Section 291 of the Companies Act, 2013 deals with Professional Assistance to Company Liquidator. It states that: The Company Liquidator may, with the sanction of the Tribunal, appoint one or more chartered accountants or company secretaries or cost accountants or legal practitioners or such other professionals on such terms and conditions, as may be necessary, to assist him in the performance of his duties and functions under this Act. Any person appointed under this section shall disclose forthwith to the Tribunal in the prescribed form any conflict of interest or lack of independence in respect of his appointment. Section 293 of the Companies Act, 2013 deals with Books to be kept by Company Liquidator. It states that: The Company Liquidator shall keep proper books in such manner, as may be prescribed, in which he shall cause entries or minutes to be made of proceedings at meetings and of such other matters as may be prescribed. Any creditor or contributory may, subject to the control of the Tribunal, inspect any such books, personally or through his agent.