Restoration of struck-off company name allowed on strict compliance with statutory filings, fees, and exemplary costs.

Restoration of a struck-off company name under section 560(6) of the Companies Act, 1956 depends on whether revival is justified in the interests of justice and whether the statutory conditions are satisfied. The company's long failure to file annual returns and balance sheets, together with non-intimation of its registered office change, weighed against its claim of continued activity. Restoration was nevertheless considered appropriate because the respondent did not oppose it, subject to filing all outstanding statutory documents, paying applicable fees, and bearing exemplary costs, including costs payable to the Registrar of Companies.

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Issues: Whether the petitioner company's name, having been struck off the register for non-filing of statutory returns and balance sheets, should be restored under section 560(6) of the Companies Act, 1956 and, if so, on what terms and costs.

Analysis: Restoration under section 560(6) depends on whether the company's revival is justified in the interests of justice and whether the statutory preconditions for restoration are met. The company's plea that it had remained active was weighed against its admitted failure to file annual returns and balance sheets for a long period, as well as its failure to intimate the change of registered office, which explained the non-receipt of notices. The Court also noted that the respondent had no objection to restoration subject to filing of all outstanding statutory documents and payment of applicable fees. In view of the company's prolonged non-compliance, casual conduct, and the need to ensure accountability, restoration was considered appropriate only on stringent terms, including exemplary costs and further costs to the Registrar of Companies.

Conclusion: The company's name was ordered to be restored to the register, subject to filing of all outstanding statutory documents and payment of the directed costs and fees.

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