Disposal of books and papers of company

(1) When a company has been wound-up and is about to be dissolved, the books and papers of the company and of the liquidators may be disposed of as follows (that is to say)– (a) in the case of a winding-up by or subject to the supervision of the court, in such way as the court directs; (b) in the case of a voluntary winding-up, in such way as the company by extraordinary resolution directs. 148 (2) After five years from the dissolution of the company, no responsibility shall rest on the company, or the liquidators, or any person to whom the custody of the books and papers has been committed, by reason of the same not being forth coming to any person claiming to be interested therein.