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No. 48/11, 1st & 2nd Floor
13th Cross, 8th Main
Malleswaram
Bangalore - 560 003
Phone No. : +91 - 80 - 23561778
Mobile No. : +91 - 9972548971 / +91 - 9980815962
Email ID : bhat@gpsvin / sanjay@gpsv.in
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Customs_Valuation_Rules

Section / Rule Number Content


137 Fixing a date for proving debts
138 Notice to creditors
139 Proof of debt
140 Mode of proof and verification thereof
141 Contents of proof
142 Workmen’s wages
143 Value of debts
144 Interest
145 Periodical payments
146 Proof of debt payable at a future time
147 Examination of proof
148 Liquidator’s right to summon any person in connection with the investigation
149 Oaths
150 Costs of proof
151 Acceptance or rejection of proof to be communicated
152 Appeal by creditor
153 Procedure where creditor appeals
154 Liquidator not to be personally liable for costs
155 Proofs and list of creditors to be filed in Tribunal
156 List of creditors not to be varied
157 Notice of filing the list and inspection of the same
158 Expunging of proof
159 Payment of subsequent interest
160 Provisional list of partners
161 Notice to be given of date of settlement of list
162 Settlement of the list
163 Certificate of final settlement of the list to be filed in Tribunal
164 Notice to partners
165 Application by Liquidator for rectification of list
166 Application by partner to vary the list
167 Liquidator not to be personally liable for costs

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