Section 14: Elimination of documents and records

(1) On the dissolution of a firm, an entry to this effect shall be made opposite the firm’s name in the register by writing the word dissolved along with the date of its dissolution and after expiry of five years from the date of the entry of dissolution in the register, the file and papers relating to such firm may be destroyed.

(2) Notwithstanding any thing contained in sub-rule (1) the following record shall be retained permanently, namely:-

(a) Certificate of Registration;

(b) Order of dissolution of Firm;

(c) Register of Firms;

(d) Alphabetical index prepared under rule 8; and

(e) File register. .

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