Restoration of struck-off company name granted on proof of business activity, accounts, tax filings, and lack of prior notice.

A struck-off company's name was restored to the register under section 560(6) of the Companies Act, 1956 read with Rules 92 to 94 of the Companies (Court) Rules, 1959 because the material showed prior incorporation, a subsequent name change, commercial activity, assets and liabilities reflected in audited accounts, and business financing. Regular filing of income-tax returns and the absence of prior notice before striking off also supported restoration. With no opposition from the Registrar and the statutory requirements treated as satisfied, the company was ordered restored as if it had never been struck off.

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Issues: Whether the petitioner company's name, which had been struck off the register, should be restored under section 560(6) of the Companies Act, 1956 read with Rules 92 to 94 of the Companies (Court) Rules, 1959.

Analysis: The petitioner showed that the company had been incorporated, had subsequently changed its name, had commercial operations, maintained assets and liabilities in its audited balance sheet, and had obtained financial facilities for business activity. The petition also asserted that the company was regularly filing income-tax returns and that there had been no prior notice before striking off the name. In the absence of opposition from the Registrar and on the material placed before the Court, the requirements for restoration were treated as satisfied.

Conclusion: The name of the petitioner company was directed to be restored in the register of companies, as if it had never been struck off.

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