Voluntary winding up and dissolution follow full statutory compliance, with no objection from the liquidator or registrar.

A company completing voluntary winding up under the Companies Act, 1956 may be dissolved once the statutory steps are satisfied and no objection remains. The petition was supported by a declaration of solvency, special resolution, publication and filing of notices, winding-up accounts, and a no-dues certificate. The Official Liquidator reported no prejudice to members, the Registrar of Companies raised no objection, and the contributory furnished an indemnity bond for future lawful claims. On that basis, the Court held that the winding-up process had been duly completed and ordered dissolution with effect from the date of filing of the petition.

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

Analysis: The petition was supported by the declaration of solvency, the special resolution for voluntary liquidation, publication and filing of the required notices, submission of the winding-up accounts, and the no-dues certificate. The Official Liquidator reported no prejudice to members, the Registrar of Companies raised no objection, and the contributory furnished an indemnity bond to meet any future lawful claims. The Court was satisfied that the winding-up process had been duly completed and that dissolution could be ordered from the date of filing of the petition.

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

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