Voluntary winding up compliance supported dissolution where the Official Liquidator found no material objection to closure.

Compliance with the requirements for voluntary winding up, including the declaration of solvency, special resolution, publication of the resolution, approval of the final statement of accounts, and scrutiny by the Official Liquidator, supported dissolution of the company. As no objection was raised by any person or authority and the Court found no material impediment, the prayer for dissolution was granted with effect from the date of the order.

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Issues: Whether the company should be dissolved on the basis of the Official Liquidator's report under the voluntary winding up process.

Analysis: The report recorded compliance with the requirements relating to voluntary winding up, including the declaration of solvency, passing of the special resolution, publication of the resolution, approval of the final statement of accounts, and scrutiny of the records by the Official Liquidator. No objection was raised by any person or authority, and the Court found no material objection to the proposed dissolution.

Conclusion: The prayer for dissolution of the company was granted with effect from the date of the order.

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