Vacancy in 
Office of 
Liquidator. 
The Final 
Meeting. 
266 
SECRETARIAL PRACTICE 
of the Winding-up Rules of 1929 ‘if a Receiving Order in 
Bankruptcy is made against a liquidator 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.’ 
As regards vacancies occurring in the office of liquidator, 
this is provided for by ss. 249, 233 and 242 of the Act of 1929. 
Under s. 249, when no liquidator is acting, the Court may 
appoint a liquidator; and, as has already been seen, the 
Court may, on the removal of a liquidator, appoint another. 
Further, it has been held that the Court may, if an additional 
liquidator is required, appoint him, and that an application 
to the Court for the appointment of an additional liquidator 
may be made by an existing liquidator [re Sunlight Incan- 
descent Gas Lamp Company (1900), 2 Ch. 728]. Under s. 233, 
on the occurrence in a members’ voluntary liquidation 
of a vacancy in the office of liquidator appointed by the 
company, by death, resignation, or otherwise, the company 
may in general meeting, subject to any arrangement they 
may have entered into with their creditors, fill up the 
vacancy; and any contributory or the continuing liquidators 
(if any), may convene the meeting; it must be convened 
and held according to the provisions of the articles, or as 
the Court upon application may direct. Under s. 242, if in 
a creditors’ voluntary liquidation a vacancy occurs by death, 
resignation, or otherwise in the office of a liquidator other 
than one appointed by or by the direction of the Court, 
the creditors may fill the vacancy. Rules 126 to 154 apply to 
the convening and conduct of the meeting and to proxies 
to be used thereat. 
The duties of the liquidator upon the conclusion of the 
winding up may now be considered. These are laid down 
by ss. 236 and 245 of the Act. The first step in the final 
proceedings is for the liquidator to make up an account, 
showing how the winding up has been conducted and the 
property of the company disposed of. With reference to the 
form of the account, none is prescribed by the rules; the 
liquidator will accordingly prepare it in such form as he 
thinks best. It may, however, conveniently take the general 
form of the periodical accounts which the liquidator is required 
to furnish to the Registrar under S. 284 in the case of com- 
panies the winding up of which is not concluded within a year, 
with the necessary difference that it will be a complete, and 
not an incomplete, account, and certain statements required 
in the periodical account will be inappropriate in the case of 
a final account. Having regard to the fact that the account is 
required to show ‘how the winding up has been conducted