(3 ) Any creditor or contributory may, at all reasonable time s, personally or by his agent, but subject to the control of the Master, inspect such books or records. Liquidators’ Accounts 279 Liquidator to lodge with Master accounts in winding up (1 ) Every liquidator shall, unless he receives an extension of time as hereinafter provided, frame and lay before the Master, not later than six months after his appointment, an account of his receipts and payments and a plan of distribution or, if there is a liability among creditors to contribute towards the cost in the winding up, a plan of contribution apportioning their liability. If the account is not the final account, the liquidator shall from time to time, and as the Master may direct, but at least once in every six months, unless he receives an extension of time, frame and lay before the Master a further account and plan of distribution. (2 ) The account shall be in the prescribed form, shall be made in duplicate, shall be fully supported by vouchers, including the liquidator’s bank statement or a certified extract from his bank account and shall be verified by an affidavit in the prescribed form. (3 ) Where the office of the Master and the registered office of the company are not situated in the same di strict the liquidator shall forward a duplicate of the account— (a ) to the Assistant Master in cases where the registered office of the company is situated in the Bulawayo di strict; and (b ) in other cases to the district administrator of the district in which the registered office of the company is situated. 280 Application to court to compel liquidator to lodge account (1 ) The Master, at any time when he considers that the liquidator has funds in hand that ought to be distributed, and the Master or any person interested in the company when a full and true account has not been lodged within the periods prescribed for the lodging of such an account, may apply to the court for an order compelling the liquidator to lodge his account: Provided that— (i) the Master or that other person shall, not later than fourteen days before making the application, require the defaulting liquidator by notice in writing to lodge his account in accordance with this Act; (ii) any liquidator receiving such notice shall lay before the Master in writing his reasons for not having lodged his account and the grounds upon which he claims an extension of time within which to do so, and thereupon the Master may grant to the liquidator such extension of time as in the circumstances he may think necessary; (iii) if the prescribed period for lodging an account has expired, or if it will expire within the time for which an extension is sought, the Master shall not grant an extension unless the liquidator has previously given, by advertisement in the Gazette, not less than fourteen days’ notice of his intention to apply for an extension; (iv) any liquidator who fails to satisfy the Master that he ought to receive an extension of time may, after notice to the Master and to the person referred to in proviso (i), apply by motion to the court for an order granting to him an extension of time within which to lodge his account. (2 ) Upon an application by the Master under subsection (1) the court, although it may be of opinion that the reasons laid before the Master by the liquidator were such as would have justified the Master in granting an extension of time to lodge an account, shall order the liquidator to pay the costs of the Master if, before making his application, the Master allowed the liquidator sufficient time for an application to the court for an extension of the period for lodging his account. 281 Inspection of accounts (1 ) Every liquidator’s account shall lie open for inspection by creditors, contributories or other persons interested for a period of not less than fourteen days in the following manner— (a ) if the office of the Master and the registered office of the company are situated in the same district, then at the office of the Master; (b ) if the registered office of the company is situated in the Bulawayo district, then at the offices of the Master and of the Assistant Master; (c) in all other cases, at the office of the Master and at the office of the district administrator of the district in which the registered office of the company is situated. (2 ) The liquidator shall give due no tice thereof, by advertisement in the Gazette, and shall state in that notice the period during which and the place or places at which the account will lie open for inspection and shall post or deliver a similar notice to every creditor who has proved a claim against the company. (3 ) The Assistant Master or district administrator shall cause to be affixed in a public place in or about his office a list of all such accounts as have been lodged in his office and the respective dates on which they will be transmitted to the Master; and upon the expiry of the period of inspection so advertised he shall endorse on each