Notice and publication requirements: non-compliance invalidates striking-off; company name restored and limitation period tolled by order.

The document clarifies that statutory notice and publication requirements under the companies law operate as mandatory preconditions to striking off a company; non-compliance with the requirement to publish and to send notice by registered post (and expiry of the specified notice period) invalidates the striking-off. On the record, absence of evidence of the second registered-post notice and of publication led to quashing of the publication and striking-off insofar as the petitioner, restoration of the company name, requirement to file outstanding statutory returns within six weeks, and exclusion of the intervening period for limitation purposes.

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Issues: Whether the striking off of the petitioner's name from the register of companies under Section 560 of the Companies Act was valid in light of non-compliance with the notice and publication requirements of Section 560(2) and Section 560(3).

Analysis: The Court examined the statutory scheme of Section 560, noting that Sub-sections (1) and (2) require service of notices and Sub-section (3) contemplates publication in the Official Gazette and sending notice by registered post with a three-month period before striking off under Sub-section (5). The Court held that the conditions precedent in Sub-section (3), including publication and service by registered post and the expiry of the specified period, are mandatory because they are preconditions to the exercise of the power under Sub-section (5). The record lacked any averment or evidence that the second notice was sent by registered post and showed no compliance with the mandatory publication and service requirements of Sub-section (3).

Conclusion: The publication dated 6.10.2007 and the striking off order dated 17.9.2007 are quashed insofar as they concern the petitioner; the petitioner's name is restored to the register of companies as if it had never been struck off. The petitioner is directed to file outstanding statutory returns within six weeks, and the period from 6.10.2007 until the date of restoration shall not count for limitation purposes.

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