Conclusion of winding-up deemed on reported dissolution, or when remaining assets are distributed or paid into the liquidation account. For court-ordered winding-up, conclusion is when the liquidator reports the dissolution to the registrar. For voluntary or supervised winding-up, conclusion is at dissolution unless any funds or assets remain unclaimed or undistributed in the liquidator's hands, in which case conclusion is deferred until distribution or payment into the Companies Liquidation Account.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Conclusion of winding-up deemed on reported dissolution, or when remaining assets are distributed or paid into the liquidation account.
For court-ordered winding-up, conclusion is when the liquidator reports the dissolution to the registrar. For voluntary or supervised winding-up, conclusion is at dissolution unless any funds or assets remain unclaimed or undistributed in the liquidator's hands, in which case conclusion is deferred until distribution or payment into the Companies Liquidation Account.
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