https://www.taxtmi.com/caselaws?id=98391 Section 290 of the Companies Act, 1948 was construed pragmatically: a company's final winding-up meeting and registration could be effective where the liquidator had, to the best of his knowledge, dealt with the company's affairs and discharged liabilities so far as he was aware. A later liability emerging after postal delay did not invalidate the final meeting or the registration. In the absence of fraud, the court could not go behind the dissolution, and an application to set it aside was also barred by the statutory two-year limit. en-us Wed, 26 Apr 1967 00:00:00 +0530 Fri, 20 Jan 2012 13:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98391 Section 290 of the Companies Act, 1948 was construed pragmatically: a company's final winding-up meeting and registration could be effective where the liquidator had, to the best of his knowledge, dealt with the company's affairs and discharged liabilities so far as he was aware. A later liability emerging after postal delay did not invalidate the final meeting or the registration. In the absence of fraud, the court could not go behind the dissolution, and an application to set it aside was also barred by the statutory two-year limit. Case-Laws Companies Law Wed, 26 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98391