Section 187. The liquidators shall make a return to the Registrar of such meeting having been held, and of the da

187. The liquidators shall make a return to the Registrar of such meeting having been held, and of the date at which the same was held; and, on the expiration of three months from the date of the registration of such return, the Company shall be deemed to be dissolved. If the liquidators make default in making such return to the Registrar, they shall incur a penalty not exceeding fifty rupees for every day during which such default continues. 188. All Companies. [ACT VI Costs of voluntary liquidation.