https://www.taxtmi.com/caselaws?id=96934 A company restored to the register and then ordered to be wound up by the Court is treated as being in a court-ordered winding up for the statutory duty to furnish information. The earlier voluntary liquidation does not control duties arising after restoration and the court's winding-up order. The Official Liquidator may also require former officers or liquidators to submit the required statement without a separate prior direction in every instance, because the statutory words "subject to the direction of the Court" do not impose that condition as a prerequisite. The court therefore upheld the demand for information. en-us Wed, 17 Apr 1946 00:00:00 +0530 Fri, 13 Jan 2012 12:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96934 A company restored to the register and then ordered to be wound up by the Court is treated as being in a court-ordered winding up for the statutory duty to furnish information. The earlier voluntary liquidation does not control duties arising after restoration and the court's winding-up order. The Official Liquidator may also require former officers or liquidators to submit the required statement without a separate prior direction in every instance, because the statutory words "subject to the direction of the Court" do not impose that condition as a prerequisite. The court therefore upheld the demand for information. Case-Laws Companies Law Wed, 17 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96934