Companies (Winding-up) Rules

In a winding up by the court the provisional liquidator, until a liquidator is
            appointed under the Ordinance or by the court, and thereafter the liquidator, shall keep
            a record 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 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 he exhibit such document to any
            person other than a member of the committee of inspection, or the Official
            Receiver.