No. 7/2018 INSOLVENCY Cap.6:07 ( 13) The costs awarded to the Master or to such person must, unless otherwise ordered by the Court, be payable by the liquidator de bonis propriis. 98 Copies of liquidator's accounts to be open for inspection (I) A liquidator must within five days after he or she has lodged an account with the Master as contemplated in section 97, lodge a copy of the account with the magistrate of the district in which the debtor resided or carried on business before his or her liquidation if there is no Master's office in that district. (2) The liquidator must give notice by publication in the Gazette that the account will lie open for inspection by any person having an interest in the estate at the place and for the period stated in the notice and must give liquidator's notice to each creditor who has proved a claim against the estate; employees who are entitled to payment in terms of section 89( 19); and to any registered trade union which has notified the liquidator that it represents employees of the debtor. (3) Every such account and every copy thereof lodged with a magistrate must be open for inspection by any person having an interest in the estate in question at the office of the Master and of such magistrate for a period of 14 days from the date of the publication of the notice in the Gazette. (4) A magistrate who has received a liquidator's account must cause a notice to be affixed in a public place in or about his or her office that the account \viii lie open for inspection at his or her office during the period stated in the notice. (5) After the expiration of the said period the magistrate must endorse upon the account a certificate that the account was open for inspection at his or her office as provided for in subsection (3), and must send the account by standard notice to the Master. 99 Objections to liquidator's account ( 1) The debtor or any person having an interest in the estate may at any time after the commencement of the period contemplated in section 98 and until the liquidator's account is confirmed in terms of section 100 lodge with the Master in writing any objection to that account, stating the reasons for such objection. (2) If the Master is of the opinion that any such objection is well founded or if, apart from any objection, he or she is of the opinion that the account is in any respect incorrect or that it contains any improper charge or that the liquidator acted malafide, negligently or unreasonably in incurring any costs included in the account and that the account should be amended, he or she may direct the liquidator to amend the account or may give such other direction in connection therewith as he or she may think fit. (3) Any person, including the liquidator, \vho feels aggrieved by the direction of the Master or by the Master's refusal to sustain an objection so lodged may within 14 days from the date of the Master's direction apply to the Court for relief and the Court may consider the merits of the matter, hear evidence and make any order it considers appropriate. (4) If the direction by the Court affects the interests of a person who has not lodged an objection, the account so amended must again lie open for inspection by creditors in the manner and with the notice prescribed by section 98, unless the person affected consents in writing to the immediate confirmation of the account. 270