146. When an administration order under section 107 of the Law has been made, it shall be the duty of the executor or administrator to lodge with the Official Receiver forthwith in duplicate an account of the dealings with, and administration of (if any), the deceased’s estate by such executor or administrator, and such executor or administrator shall also furnish forthwith in duplicate a list of the creditors, and a statement of the assets and liabilities, and such other particulars of the affairs of the deceased as may be required by the Official Receiver. Every account, list, and statement to be made under this rule shall be verified by affidavit.

The expenses incident to submitting any account, list, and statement under this rule shall be allowed out of the estate, unless the Court otherwise directs.