Voluntary winding up requirements treated as complete, with no surviving objection and dissolution ordered.

The company's voluntary winding up requirements were treated as satisfied where the directors filed a declaration of solvency, a special resolution was passed, required publications and filings were completed, and the final accounts were approved. A clerical error in the accounts was explained and accepted, and there was no objection from the Registrar of Companies or any subsisting objection to the winding up. On that basis, the company was ordered to stand dissolved from the date of the order.

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Issues: Whether the requirements for voluntary winding up of the company were satisfied and whether the company was liable to be dissolved.

Analysis: The record showed that the company had been incorporated under the Companies Act, 1956, the directors had filed a declaration of solvency, a special resolution for voluntary winding up had been passed, the relevant publications and filings had been made, and the final accounts had been approved. The Official Liquidator's objection regarding the accounts was explained as a clerical mistake, and the explanation was accepted. The materials also showed that there was no objection from the Registrar of Companies and no subsisting objection to the winding up.

Conclusion: The requirements for voluntary winding up were treated as complete and the company was ordered to stand dissolved from the date of the order.

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