If a partner lodges a complaint with the concerned Department along with the evidence stating that there is  unnecessary delay to settle the accounts of a firm, the concerned Departments may, in order to carry out the task for dissolution of the firm, appoint Liquidator or Liquidators. Liquidator or Liquidators, as the case may be, shall, subject to partnership agreement and this Act, fulfill the task of dissolution and settle the accounts of the firm. The act or activities of the liquidator shall be controlled by the concerned Department.