No. 7/2018 INSOLVENCY Cap.6:07 (d) take into his or her personal custody all cash, share certificates, bonds, bills of exchange, promissory notes and other securities and compile a specified list thereof; (e) without delay deposit in a banking account as contemplated in section 94( l)(a) or (b) all cash which he or she has taken into his or her custody; (f) in so far as is possible leave all other movable property which he or she has attached, other than animals, in a properly locked storage place or appoint a suitable person to keep the said property in his or her custody, in which case he or she must hand to such person a copy of an inventory of the property left in his or her custody and he or she must draw that person's attention to the offence contemplated in section 150(2)(f) in respect of the unauthorised disposal of property under attachment. (9) The liquidator may perform the attachment himself or herself or he or she may cause the attachment to be performed in whole or in part by the Sheriff who is entitled to fees which may be prescribed by the Minister from time to time, by way of notice in the Gazette. (10) Any person who has an interest in the insolvent estate or in any property which is attached is entitled to be present or may authorise a person to be present on his or her behalf when property of the insolvent estate is attached and when an inventory in respect thereof is compiled. ( ll) If the debtor or his or her representative is present, he or she must sign the inventory and a copy thereof must be handed to him or her and any comment which he or she may have with regard to the inventory or with regard to any assets, books or records of the debtor not included in the inventory must be attached to the inventory. ( 12) The liquidator must send a copy of the inventory to the Master by standard notice. (13) The liquidator must cause the property attached to be valued by an appraiser or some other person approved by the Master and the liquidator must send the Master a copy of the valuation by standard notice. ( 14) In the case of debtor which is not a natural person or partnership(a) (b) (c) 43 the court may at any time after making a liquidation order, or after notice for the voluntary liquidation of a debtor in terms of section 9 of this Act has been given, order any director, member, trustee, banker, agent or officer of the debtor in question to pay, deliver, convey, surrender, or transfer to the liquidator of the debtor forthwith, or within such time as the Court directs, any money, property or books and papers in his or her hands to which the debtor is on the face of it entitled; the court may order any director, member, trustee, purchaser or other person by whom money is due to any such debtor which is being liquidated, to pay the same into a banking institution registered under the Banking Act [Chapter 24:20], to be named by the Court for the account of the liquidator instead of to the liquidator, and such order may be enforced in the same manner as if it had ordered payment to the liquidator; all moneys paid into a banking institution as aforesaid in the event of liquidation by the Court are subject in all respects to the orders of the Court. Debtor to hand over books to liquidator and submit statement of affairs to Master and liquidator (I) When a liquidation order is served upon a debtor as contemplated in section 42(1), the debtor must- 232