Section 678 CAMA 2020
Section 678 Companies and Allied Matters Act is about Enforcement of duty of liquidator to make returns. It is under Chapter 24 (Provisions applicable to every mode of winding-up) of the Act.
(1) If a liquidator makes default in filing, delivering or making any return, account or other document, or in giving any notice which he is by law required to file, deliver, make or give, and fails to make good the default within 14 days after the service on him of a notice requiring him to do so, the Court may, on an application made to the Court by any contributory or creditor of the company or by the Commission, make an order directing the liquidator tomake good the default within such time as is specified in the order.
(2) Any order under this section may provide that the costs of any expenses incidental to the application shall be borne by the liquidator, and nothing in this section shall be taken to prejudice the operation of any enactment imposing penalties on a liquidator in respect of any such default.
