Voluntary liquidation compliance supports dissolution where statutory requirements are met and no public-interest prejudice is shown.

Voluntary liquidation completed in compliance with the Companies Act, 1956, including the declaration of solvency, appointment of the voluntary liquidator, publication of winding-up notices, filing of accounts and returns, and absence of objection from the Registrar of Companies. The Official Liquidator confirmed that statutory requirements had been met, the company's affairs had not been conducted prejudicially to members or the public interest, and no pending tax action was reflected on the income-tax portal. On that basis, the statutory condition for dissolution under section 497(6) was satisfied and the company was ordered to be dissolved.

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Issues: Whether the company, having completed voluntary liquidation and complied with the requirements governing members' voluntary winding up, was liable to be dissolved under section 497(6) of the Companies Act, 1956.

Analysis: The petition was supported by the declaration of solvency, appointment of the voluntary liquidator, publication of the winding-up resolution and final meeting notice, filing of the liquidator's accounts and returns, and the no-objection position of the Registrar of Companies. The Official Liquidator also found that the statutory compliances were met, that the company's affairs had not been conducted in a manner prejudicial to members or the public interest, and that no pending tax action was reflected on the income-tax portal. On that basis, the statutory precondition for dissolution after completion of voluntary winding up stood satisfied.

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

Final Conclusion: The petition was allowed in terms of dissolution after completion of voluntary liquidation, and the matter stood finally concluded.

Ratio Decidendi: Where voluntary winding up is completed and the Official Liquidator is satisfied that the statutory requirements have been complied with and no public-interest prejudice is shown, the Court may direct dissolution under section 497(6) of the Companies Act, 1956.

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