Company restoration under struck-off provisions allowed subject to filing pending returns, accounts, and prescribed fees.

A struck-off company's name was restored to the register under Section 560(6) of the Companies Act, 1956 because the failure to file statutory returns was explained by the sealing of its unit and resulting difficulty in maintaining records. Restoration was supported by the absence of opposition from the respondent, subject to filing pending annual returns, balance sheets, and prescribed fees. The petition was also within limitation, and the settled approach to Section 560(6) favoured revival where restoration could be secured through compliance. The company's name was therefore ordered to be restored, conditional on submission of the outstanding statutory documents and fees.

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Issues: Whether the name of the petitioner company, which had been struck off from the register of companies, should be restored under Section 560(6) of the Companies Act, 1956.

Analysis: The petition was founded on the company's plea that its failure to file statutory returns was attributable to the sealing of its Ghaziabad unit and the consequent practical difficulty in maintaining and filing records. The respondent did not oppose restoration, subject to filing of outstanding annual returns, balance sheets, and prescribed fees. The Court also noted that the petition was within limitation and relied on the settled approach that Section 560(6) is meant to afford an opportunity for revival where restoration is justified and compliance can be secured.

Conclusion: The name of the petitioner company was ordered to be restored in the register of companies, subject to filing the pending statutory documents and requisite fees, and the petition was allowed.

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