Voluntary winding up compliance led to dissolution once statutory requirements were met and no objection remained.

After compliance with the requirements for voluntary winding up, including a declaration of solvency, special resolution, appointment of a voluntary liquidator, publication of notices, filing of accounts and returns, and discharge of income tax dues, the company was found fit for dissolution. The Registrar of Companies raised no objection, and the Official Liquidator supported the prayer after satisfying himself that the company's affairs were not conducted in a manner prejudicial to members' interests. The company was ordered to be wound up and deemed dissolved from the date of filing of the petition.

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Issues: Whether the company, after completion of voluntary winding up and compliance with the prescribed statutory requirements, was liable to be dissolved.

Analysis: The petition proceeded on the basis of a declaration of solvency, a special resolution for voluntary liquidation, appointment of a voluntary liquidator, publication of the required notices, filing of accounts and returns, and verification that the income tax dues had been discharged. The Registrar of Companies reported no objection to dissolution, and the Official Liquidator supported the prayer after being satisfied that the affairs of the company had not been conducted in a manner prejudicial to the members' interest.

Conclusion: The company was ordered to be wound up and deemed dissolved from the date of filing of the petition.

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