https://www.taxtmi.com/caselaws?id=98888 A company's obligation to file statutory returns continues until it is lawfully wound up or its name is struck off the register; mere non-functioning or defunct status does not extinguish that duty. Section 560 of the Companies Act, 1956 empowers the Registrar to strike off a defunct company, but does not create a right for directors or shareholders to demand striking off as a substitute for compliance. Defaults in filing mandatory company documents and returns are not excused on the ground that the company never commenced business, and such technical breaches do not justify quashing pending prosecutions. en-us Mon, 01 Nov 1971 00:00:00 +0530 Tue, 24 Jan 2012 13:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98888 A company's obligation to file statutory returns continues until it is lawfully wound up or its name is struck off the register; mere non-functioning or defunct status does not extinguish that duty. Section 560 of the Companies Act, 1956 empowers the Registrar to strike off a defunct company, but does not create a right for directors or shareholders to demand striking off as a substitute for compliance. Defaults in filing mandatory company documents and returns are not excused on the ground that the company never commenced business, and such technical breaches do not justify quashing pending prosecutions. Case-Laws Companies Law Mon, 01 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98888