that any profit or payment has been made contrary to the provisions of
this rule, they may disallow such payment or recover such profit, as the
case may be, on the audit of the liquidator's accounts or otherwise.

141. In any case in which the sanction of the Court is obtained under
     the last two preceding rules, the cost of obtaining such sanction shall be
     borne by the person in whose interest such sanction is obtained, and shall
     not be payable out of the company's assets.

142. Where the sanction of the Court to a payment to a member of a
     committee. of inspection for services rendered by him in connection with
     the administration of the company's assets is obtained, the order of the
     Court shall specify the nature of the services, and such sanction shall only
     be given where the service performed is of a special nature. Except by
     the express sanction of the Court, no remuneration shall, under any
     circumstances, be paid to a member of a committee for services rendered
     by him in the discharge of the duties attaching to his office as a member
     of such committee.

143. (1) Where a liquidator is appointed by the Court, and has notified
     his appointment to the Registrar of Companies, and given security in
     accordance with the order of the Court (if any) in that behalf, the Official
     Assignee shall forthwith put the liquidator into possession of all property
     of the company of which the Official Assignee may have custody : Pro-
     vided that such liquidator shall have, before the assets are handed over to
     him by the Official Assignee, discharged any balance due to the Official
     Assignee on account of fees, costs, and charges properly incurred by him,
     and on account of any advances properly made by him in respect of the
     company, together with interest on such advances at the rate of 5 per
     centum per annum; and the liquidator shall pay all fees, costs, and charges
     of the Official Assignee which may not have been discharged by the
     liquidator before being put into possession of the property of the company,
     and whether incurred before or after he has been put into such possession.
     (2) The Official Assignee shall be deemed to have a lien upon the
     company's assets until such balance shall have been paid and the other
     liabilities shall have been discharged.
     (3) It shall be the duty of the Official Assignee, if so requested by the
     liquidator, to communicate to the liquidator all such information respecting
     the estate and affairs of the company as may be necessary or conducive
     to the due discharge of the duties of the liquidator.
     (4) This and the next following rule shall only apply in a winding-up
     by the Court.

144. A liquidator who desires to resign his office shall summon separate
     meetings of the creditors and contributories of the company to decide
     whether or not the resignation shall be accepted. If the creditors and
     contributories by ordinary resolutions both agree to accept the resignation
     of the liquidator, he shall file in the registry a memorandum of his
     resignation; and shall send notice thereof to the Official Assignee, and
     the resignation shall thereupon take effect. In any other case the
     liquidator shall report to the Court the result of the meetings and shall
     send a report to the Official Assignee and thereupon the Court may, upon
     the application of the liquidator or the Official Assignee, determine whether
     or not the resignation of the liquidator shall be accepted, and may give
     such directions and make such orders as in the opinion of the Court shall
     be necessary.

145. If a liquidator is adjudged bankrupt, he shall thereby vacate his
     office, and for the purposes of the application of the Act and rules shall be
     deemed to have been removed.

Books.

146. In a winding-up by the Court the Official Assignee, until a
     liquidator is appointed by the Court, and thereafter the liquidator, shall
     keep a book to be called the "Record-book" in which he shall record all
     minutes, all proceedings had and resolutions passed at any meeting of
     creditors or contributories, or of the committee of inspection, and all such
     matters as may be necessary to give a correct view of his administration
     of the company's affairs, but he shall not be bound to insert in the record-
     book any document of a confidential nature. (such as the opinion of counsel
     on any matter affecting the interest of the creditors or contributories), nor
     need be exhibit such document to any person other than a member of the
     committee of inspection or the Official Assignee, or the Audit Office.