159.-(1) Where a composition or scheme is sanctioned by the Court the Official Receiver shall account to the debtor, or, as the case may be, to the trustee under the composition or scheme.

(2) Where a debtor is adjudged bankrupt, and a trustee is appointed, the Official Receiver shall account to the trustee in the bankruptcy.

(3) If the debtor, or, as the case may be, the trustee, is dissatisfied with the account or any part thereof, he may report the matter to the auditor who shall take such action (if any) thereon as he may deem expedient. The debtor or trustee complaining shall file a copy of his complaint in Court, and the auditor shall send a copy of his report on the matter to the Court.