No. 7/2018 INSOLVENCY Cap. 6:07 made in terms of this Act may, subject to section 31 of the High Court Act [Chapter 7:06], appeal against such order. (2) The rules applicable to appeals from judgments or orders given in civil matters by the Court in question apply to appeals contemplated in subsection (I), subject to subsection (3), with the necessary changes. (3) Notwithstanding any other law, the noting of an appeal against a final liquidation order does not have the effect of suspending the operation of any provision of this Act: Provided that, pending judgment on appeal, no property belonging to the insolvent estate may be realised without the written consent of the debtor or, failing such consent, permission granted by order of Court on an application by an interested person who has furnished security to the satisfaction of the Court for restitution in the event of the appeal being successful. (4) If an appeal against a final liquidation order is allowed, the respondent may be ordered to pay all liquidation costs. 191 Review (1) Any person aggrieved by any decision, order or taxation of the Master or by a decision by the liquidator or by a decision or order of an officer presiding at a meeting of creditors of an insolvent estate, including the liquidator, may, within 90 days or such further period as the Court may allow for good cause shown, bring such decision, order or taxation under review by the Court upon notice to the Master, liquidator or the presiding officer as the case may be and to any other person whose interests are affected. (2) If all or most of the creditors are affected by an application referred to in subsection (1), it is sufficient if notice is given to the liquidator on behalf of the creditors. (3) The Court reviewing any decision, order or taxation may consider the merits of any such matter, hear evidence and make any order it considers appropriate: Provided that it may not re-open any confirmed liquidator's account otherwise than in terms of section 96. (4) If the Court on review confirms any decision, order or taxation of the Master or officer referred to in subsection ( 1) the applicant's costs may not be paid out of the estate in question unless the Court so directs. 192 Master's fees The Master must in respect of the matters mentioned in Tariff B of the Second Schedule, ensure that the fees specified therein are recovered in the manner prescribed in the Schedule. 193 Custody and destruction of documents ( 1) The Master has custody of all documents relating to an insolvent estate. (2) The liquidator of an insolvent estate may after one year has elapsed from the date of confirmation by the Master of the final liquidation account destroy all books, documents and records in his or her possession relating to the insolvent estate, unless the Master consents to the earlier destruction of such books, documents or records or directs that they be retained for a longer period determined by him or her. 322

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