Companies Act, 1956
Sec 421- Filing of accounts of receivers.
Every receiver of the property of a company who has been
appointed under a power conferred by any instrument and who has taken
possession, shall once in every half year while he remains in possession, and
also on ceasing to act as receiver, file with the Registrar an abstract in the
prescribed form of his receipts and payments during the period to which the
abstract relates.