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of <h1>Omission of Section 312 shifts voluntary winding up rules, ending daily penalties for delayed liquidator appointment notifications</h1> Section 312 of the Companies Act, 2013, dealing with voluntary winding up, has been omitted with effect from 15 November 2016 by the Insolvency and Bankruptcy Code, 2016. Before its omission, it required a company to notify the Registrar within ten days of the appointment of a Company Liquidator, providing the liquidator's name and particulars, and similarly to notify any vacancy in that office and the details of the successor. Non-compliance with this notice requirement attracted a continuing monetary penalty on the company and every defaulting officer for each day the default persisted.
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