Rules 183 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 183 to 191 of the Companies (Winding Up) Rules, 2020 are the closing rules of the set. They cover costs and fees in a winding up by the Tribunal, the Official Liquidator's powers in summary liquidation, and who may inspect the file and at what price. The rules end with the list of forms, WIN 1 to WIN 95. They are stated as amended up to 24 January 2020 (in force from 1 April 2020), with no amendment listed by MCA, per the MCA e-book; later amendments should be checked.
Costs are in the Tribunal's discretion, and none are allowed between party and party unless the Tribunal expressly awards them. A professional employed by the Company Liquidator must deliver his bill within four weeks of the request or his claim is forfeited, subject to restoration for good cause. For summary liquidation, rule 190(2) names the class of companies the Official Liquidator can handle by deposits, loans, turnover or paid-up capital limits. Inspection of the file costs a creditor or contributory one hundred rupees, and copies cost five rupees per page.
Where these rules end the Winding Up Rules
The set is stated in six Parts. Rules 183 to 189 fall in Part IV (Costs, etc.), rule 190 in Part V (Summary Procedure for Liquidation) and rule 191 in Part VI (Miscellaneous). They follow the rules on the priority of costs out of the assets in Rules 179–182. For the start of the set, see Rules 1–4 on application, definitions, petition and statement of affairs. The Act's provisions on the Official Liquidator are in Sections 359–360.
If you are engaged in a winding-up proceeding and want to understand your costs exposure or your inspection rights, a legal consultation can clarify what the rules allow in your matter.
Rule 183: costs in the Tribunal's discretion
Costs are in the discretion of the Tribunal. No costs of, or incidental to, a proceeding are allowed between party and party unless the Tribunal expressly awards them by order.
Rule 184: bill of costs of professionals employed by the liquidator
Every authorised representative, accountant, auctioneer or other person employed by the Company Liquidator in a winding up by the Tribunal must, on the liquidator's request (made in sufficient time before declaring a dividend), deliver his bill of costs or charges. If he fails to do so within four weeks of receiving the request, or any longer time the Tribunal allows, the liquidator declares and distributes the dividend without regard to his claim, and the claim is forfeited.
A proviso lets the Tribunal, at any time before the final dividend is declared and for good cause shown, restore the claim and order the bill to be received, without prejudice to dividends already declared. The request is in Form WIN 95 and is served personally or by registered or speed post.
Rules 185 and 186: fees in misfeasance proceedings and compromises
- Rule 185. In proceedings against persons referred to in sections 339 or 340, the fees to authorised representatives are allowed as the Tribunal decides, having regard to the nature and complexity of the case.
- Rule 186. Where a proceeding is compromised before being set down for hearing, the fees to authorised representatives of the parties are as the Tribunal decides, having regard to the nature and complexity of the case.
Rule 187: parties with a common interest
187(1). Where two or more petitions or applications raise a common issue, are heard together and are decided by a common judgment, only one set of costs is allowed to all parties having a common interest, unless the Tribunal orders otherwise.
187(2). Where different parties in the same proceeding have a common interest, only one set of fees is allowed to all of them together, even if they have different authorised representatives, unless the Tribunal orders otherwise.
Rules 188 and 189: fixing a fee; witnesses
- 188(1). Nothing in the rules prevents the Tribunal from fixing a fee for any matter in a particular case if it considers it necessary in the interest of justice.
- 188(2). Where the contest has not been of a substantial nature, the Tribunal may direct that costs be on the uncontested scale.
- 189. Allowances to witnesses are on the scales the Tribunal determines. The rule prints no amounts.
Rule 190: Official Liquidator and summary liquidation
190(1). The Official Liquidator exercises the powers and performs the duties in the Act and these rules.
190(2). For the purpose of section 361(1)(ii), the class of companies, based on the latest audited Balance Sheet, is any company:
- (a) that has taken deposits and whose total outstanding deposits do not exceed twenty-five lakh rupees; or
- (b) whose total outstanding loan, including secured loan, does not exceed fifty lakh rupees; or
- (c) whose turnover is up to fifty crore rupees; or
- (d) whose paid-up capital does not exceed one crore rupees.
Because the clauses are joined by "or", a company that meets any one of them is within the class as printed.
190(3). He keeps the registers and books of account in the manner in rules 79 and 80.
190(4). Filing and audit of his accounts follow rules 91 to 99, reading "Tribunal" as "Central Government", with the Central Government's further directions.
190(5). He disposes of assets as in rules 165 to 167, again reading "Tribunal" as "Central Government".
190(6). Money he receives as referred to in section 349 is paid into the public account of India in the Reserve Bank of India not later than the next working day of the Bank.
190(7). For section 363, creditors prove claims as in rules 100 to 125, with the modifications in sub-rule (4).
190(8). Where Part V is silent, the relevant rules in the other Parts apply with the necessary modifications directed by the Central Government.
Rule 191: inspection of the file
191(1). Every duly authorised officer of the Central Government and, save as the rules provide otherwise, every person who has been a director or officer of a company being wound up may inspect the file of proceedings without any fee, at all reasonable times, and take copies or extracts at five rupees per page.
191(2). Every contributory and every creditor whose claim or proof has been admitted may, at all reasonable times, inspect the file on payment of one hundred rupees and be furnished copies and extracts at five rupees per page.
The forms
The rules end with a list of forms, WIN 1 to WIN 95, which includes a run lettered WIN 38A to WIN 38T. The e-book lists only the form numbers, so each form is explained in the rule that calls for it (for example WIN 51 in rule 130, WIN 61 in rule 139 and WIN 95 in rule 184).
Example. The Company Liquidator of Delta Metals Ltd asks its auctioneer for his bill of charges by a WIN 95 request sent by speed post before declaring a dividend. The auctioneer does nothing for five weeks. The liquidator may distribute the dividend and disregard the claim, which is forfeited. If the auctioneer shows good cause before the final dividend, the Tribunal may restore it.
Process at a glance
| Step | Rule | Who | Period or amount as printed | Form |
|---|---|---|---|---|
| Costs between parties | 183 | Tribunal | Only if expressly awarded | None |
| Bill from professional | 184 | Professional to liquidator | Four weeks from request | WIN 95 |
| Fees in sections 339 and 340 proceedings | 185 | Tribunal | As decided | None |
| Fees if compromised before hearing | 186 | Tribunal | As decided | None |
| Summary liquidation class | 190(2) | Official Liquidator | Twenty-five lakh; fifty lakh; fifty crore; one crore rupees | None |
| Official Liquidator's receipts | 190(6) | Official Liquidator | Next working day of the Bank | None |
| Inspection of file | 191(1)-(2) | Officers, former directors; contributories, creditors | No fee for first group; one hundred rupees for second; five rupees per page for copies | None |
Need help with costs or inspection in a winding up?
Whether you are a professional waiting on a bill request, a creditor wanting to inspect the file, or an officer of a company in liquidation, the details turn on the rule that applies. Our team can help you prepare for the next step; start with a legal consultation and bring the Tribunal's order.
Key takeaways
- Costs are for the Tribunal to award; none are allowed between parties unless expressly awarded.
- A professional who does not deliver a bill within four weeks of the liquidator's request loses the claim, unless the Tribunal restores it.
- Rule 190(2) lists four alternative tests for the class of companies for summary liquidation.
- The Official Liquidator banks receipts in the public account at the Reserve Bank by the next working day.
- Inspection of the file costs one hundred rupees for creditors and contributories; copies are five rupees per page.
Read next
- Rules 179–182 of the Winding Up Rules: unclaimed dividends and costs out of assets
- Rules 1–4 of the Winding Up Rules: application, definitions, petition and statement of affairs
- Sections 359–360: the Official Liquidator
Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.