BODIES CORPORATE (OFFICIAL LIQUIDATIONS) ACT - 1963 (ACT 180)

Section - 38 - Duty to Realise Assets

On the commencement of a winding up it shall be the duty of the liquidator to realise as soon as practicable all assets not held as cash by such means and for such return as will produce for distribution to the creditors of the company sums representing the full value of the assets:

Provided that this section shall not be taken to require the realization of any assets which cannot be readily or advantageously disposed of.