https://www.taxtmi.com/caselaws?id=109442 A struck-off non-trading company could be restored to the register under section 560(6) of the Companies Act, 1956 where the application was made within the statutory period and the Court was satisfied that the company was carrying on business or otherwise in operation, or that restoration was just. Documentary material such as belated returns, minutes of meetings, and other records supported a finding of continuing activity. Delayed non-filing of returns, by itself, did not disprove actual operation when the surrounding material showed the company had not ceased functioning. Restoration was therefore ordered, reviving the company's corporate existence. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 10 Apr 2012 12:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109442 A struck-off non-trading company could be restored to the register under section 560(6) of the Companies Act, 1956 where the application was made within the statutory period and the Court was satisfied that the company was carrying on business or otherwise in operation, or that restoration was just. Documentary material such as belated returns, minutes of meetings, and other records supported a finding of continuing activity. Delayed non-filing of returns, by itself, did not disprove actual operation when the surrounding material showed the company had not ceased functioning. Restoration was therefore ordered, reviving the company's corporate existence. Case-Laws Companies Law Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109442