https://www.taxtmi.com/caselaws?id=99613 A liquidator acting for a company in liquidation falls within the inclusive meaning of "officer" under section 633 of the Companies Act, 1956, because the company retains its identity until dissolution and the liquidator acts on its behalf. Procedural defaults in voluntary winding-up may also be condoned where they are not dishonest, deliberately remiss, or prejudicial to the company, and where the officer acted honestly. On the facts noted, omissions relating to notice, accounts, and returns were treated as fit for discretionary relief because creditors had been paid, shareholders had substantially been paid, and the winding-up had been completed satisfactorily. en-us Fri, 12 May 1978 00:00:00 +0530 Sat, 28 Jan 2012 10:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99613 A liquidator acting for a company in liquidation falls within the inclusive meaning of "officer" under section 633 of the Companies Act, 1956, because the company retains its identity until dissolution and the liquidator acts on its behalf. Procedural defaults in voluntary winding-up may also be condoned where they are not dishonest, deliberately remiss, or prejudicial to the company, and where the officer acted honestly. On the facts noted, omissions relating to notice, accounts, and returns were treated as fit for discretionary relief because creditors had been paid, shareholders had substantially been paid, and the winding-up had been completed satisfactorily. Case-Laws Companies Law Fri, 12 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99613