M.M. Kumar, President - (1.) The liquidator has not appeared at the first call but appeared subsequently. The liquidator has filed the present report under Regulation 5 & 15 of Insolvency and Bankruptcy Board (Liquidation Process) Resolutions 2016. The report has been filed in compliance of the direction given in the order dated 18.12.2017 passed by this Tribunal. The report of the liquidator is taken on record subject to all just exceptions. The office is directed to maintain the file and attach the report with the main case.;