161. The debtor shall, on the request of the Official Receiver, furnish him with trading and profit and loss accounts, and a cash and goods account for such period not exceeding two years prior to the date of the receiving order as the Official Receiver shall specify: -
Provided that the debtor shall, if ordered by the Court so to do, furnish such accounts as the Court may order for any longer period. If the debtor fails to comply with the requirements of this rule, the Official Receiver shall report such failure to the Court, and the Court shall take such action on such report as the Court shall think just.