https://www.taxtmi.com/caselaws?id=98702 On restoration of a company to the register, the court may direct that a charge purportedly created after striking off be treated retrospectively as duly created and duly delivered for registration where the order causes no prejudice to third parties. Applying the retrospective effect recognised in section 353(6) of the Companies Act, 1948, the court accepted that a solvent company could be placed in the position it would have occupied had the charge been validly created and the registration particulars properly delivered. The retrospective order was granted, so the legal charge was treated as effective for registration purposes upon restoration. en-us Mon, 16 Mar 1970 00:00:00 +0530 Sat, 21 Jan 2012 16:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98702 On restoration of a company to the register, the court may direct that a charge purportedly created after striking off be treated retrospectively as duly created and duly delivered for registration where the order causes no prejudice to third parties. Applying the retrospective effect recognised in section 353(6) of the Companies Act, 1948, the court accepted that a solvent company could be placed in the position it would have occupied had the charge been validly created and the registration particulars properly delivered. The retrospective order was granted, so the legal charge was treated as effective for registration purposes upon restoration. Case-Laws Companies Law Mon, 16 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98702