account his certificate that the account has been open in his office for inspection in terms of this section and shall transmit the account to the Master. No stamp duty shall be payable in respect of such certificate. 282 Objections to account by interested parties (1 ) Any person interested in the winding up of the company may, at any time before the confirmation of an account, lay before the Mas ter in writing any objection, with the reasons therefor, to the account. (2 ) If the Master is of opinion that any such objection ought to be sustained he shall direct the liquidator to amend the account or may give such other directions as he may think fit. (3 ) Notwithstanding that an objection to the account has not been lodged, if the Master is of opinion that any improper charge has been made against the assets or that the account is in any respect incorrect, he may direct the liquidator to amend the account or may give such other directions as he may think fit. (4 ) The liquidator or any person aggrieved by any such direction of the Master under this section or by the refusal of the Master to sustain an objection lodged thereunder, may apply by motion to the court within fourteen days after the date of the Master’s direction, after notice to the liquidator, for an order to set aside the Master’s decision, and the court may confirm the account or make such other order as it thinks fit. (5 ) When any such direction affects the interests of a person who has not lodged an objection with the Ma ster, the account so amended shall again lie open for inspection in the manner and with the notice hereinbefore prescribed, unless the person affected as aforesaid consents in writing to the immediate confirmation of the account. 283 Confirmation of account When an account has been open to inspection as hereinbefore prescribed and — (a ) no objection has been lodged; or (b ) an objection has been lodged and the account has been amended in accordance with the direction of the Master and has again been open for inspection, if necessary, as in subsection (5) of section two hundred and eighty-two prescribed, and no application has been made to the court within the prescribed time to set aside the Master’s decision; or (c) an objection has been lodged but withdrawn or not sustained and the objector has not applied to the court within the time prescribed in section two hundred and eighty-two; the Master shall confirm the account and his confirmation shall have the effect of a final sentence, save as against such persons as may be permitted by the court to re-open the account before any dividend has been paid thereunder. 284 Distribution of estate (1 ) Immediately after the confirmation of any account the liquidator shall proceed to distribute the assets in accordance therewith or to collect from the creditors liable to contribute thereunder the amounts for which they may be liable respectively. (2 ) The liquidator shall give notice of the confirmation of the account in the Gazette, stating that a dividend is in course of payment or that a contribution is in course of collection and that every creditor liable to contribute is required to pay to the liquidator the amount for which he is so liable, and the address at which the payment of the contribution is to be made, as the case may be. 285 Liquidator to lodge receipts for dividends or pay dividends to Guardian’s Fund (1 ) The liquidator shall without delay lodge with the Master the receipts for dividends. (2 ) If any dividend remains unpaid for a period of three months after the confirmation of the account, the li quidator shall immediately pay it into the Guardian’s Fund for account of the creditor or contributory. (3 ) If the liquidator, at the expiry of the said period of three months, has failed to furnish the Master with a proper receipt for any dividend which has not been paid as aforesaid, his failure shall be prima facie evidence that such dividend has been received and has not lawfully been disposed of by him and the Master may institute proceedings against the liquidator to answer for his default. The court may order the liquidator to pay such dividend and, in addition, by way of penalty, such sum, not exceeding the amount of the dividend which has been unduly detained, as it may think fit, and such penalty shall be paid into the Consolidated Revenue Fund. (4 ) If a liquidator delays payment of any dividend any creditor or contributory entitled thereto may, after n otice to the liquidator, apply to the court for an order compelling the liquidator to pay that dividend. Leave of Absence or Resignation of Liquidator 286 Leave of absence or resignation of liquidator (1 ) At the request of any liquidator the Master may permit him to absent himself from Zimbabwe or may relieve him of his office, in either case upon such conditions as the Master may think fit to impose and subject to his giving such notice to absent himself from Zimbabwe or to resign as the Master may direct. (2 ) Every liquidator who is permitted to absent himself from Zimbabwe or who is relieved of his office by the Master shall give notice thereof in the Gazette.