Voluntary winding up compliance led to company dissolution, with directions to preserve books and deposit liquidation expenses.

After completion of voluntary winding up and compliance with the statutory requirements, the company was found entitled to dissolution. The record showed that the voluntary liquidator had issued the required notices, filed the prescribed forms and final accounts, and that the official liquidator raised no objection. In the absence of any material suggesting prejudice to members or the public, the company was ordered to be dissolved under the voluntary winding up provisions. The voluntary liquidator was also directed to preserve the books of account for five years and deposit the stated expenses with the official liquidator.

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Issues: Whether the company, after completion of voluntary winding up and compliance with the statutory requirements, was liable to be dissolved and whether directions could be issued regarding preservation of books of account and filing expenses.

Analysis: The record showed that the voluntary liquidator had completed the winding up process, published the necessary notices, filed the prescribed forms and final accounts, and that the official liquidator found no objectionable feature in the company's affairs. Compliance with the relevant provisions governing voluntary winding up and dissolution was found to have been made, and no material was found suggesting conduct prejudicial to the interests of members or the public.

Conclusion: The company was ordered to be dissolved under the voluntary winding up provisions. The voluntary liquidator was directed to preserve the books of account for five years and to deposit the stated expenses with the official liquidator.

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