No. 7/2018 INSOLVENCY Cap.6:07 (5) The Master must authorise the liquidator only if the authority is required so urgently that the liquidator cannot obtain a resolution at a first meeting. (6) Before a final order for the liquidation of a debtor's estate has been issued the powers set out in subsection (4) may only be exercised with the consent of the debtor, the management of the debtor or the Court. (7) A liquidator or a debtor who disagrees with the assets made available in terms of subsection (4)(1) by resolution of a meeting of creditors may refer the matter to the Master for his or her decision. (8) A liquidator may at any time approach the Court in regard to any matter arising from the liquidation and the Court may give directions or grant the liquidator the powers necessary for the proper administration, liquidation and distribution of the insolvent estate in question. (9) Notwithstanding any law relating to taxes or duties, the liquidator of an insolvent estate may(a) inspect any return or other document submitted to the Zimbabwe Revenue Authority by or on behalf of a debtor or the spouse of a debtor, where applicable, in connection with taxes or duties; (b) make copies of any such return; (c) have any such copy, certified as correct by or on behalf of the Zimbabwe Revenue Authority; (d) in writing request the Zimbabwe Revenue Authority to state the basis for any estimated assessment made in terms of any revenue law. (10) A liquidator may, before or after the rehabilitation of a debtor who is a natural person, with the written consent of the Master, by standard notice to the officer charged with the registration of title to immovable property in Zimbabwe, cause a caveat to be entered against the transfer of immovable property, registered in the name of the debtor, or the cancellation or cession of a bond on such property. (11) The notice referred to in subsection (10) must be accompanied by the written consent of the Master and must identify sufficiently the person in respect of whom and the property or bond in respect of which the caveat is to be entered. ( 12) The caveat remains in force until the date indicated by the Master in his or consent. ( 13) If any entry in a return contemplated in subsection (9) is relevant in any civil or criminal proceedings in which the debtor or the insolvent estate is involved, that return or a copy thereof, purporting to be certified as contemplated in subsection (9), is admissible in those proceedings on its mere production by any person and such certified copy has the same evidentiary value as the original return. (14) No provision in any contract, including the Memorandum or Articles of Association of a company, which purports to regulate the manner in which property belonging to a debtor may be disposed of on or after his or her insolvency, or which on his or her insolvency limits a person's power to dispose of his or her rights to property as he or she wishes, binds the liquidator of such person's insolvent estate. 238