https://www.taxtmi.com/caselaws?id=113545 A company name struck off for non-filing of statutory documents was restored to the register under section 560(6) of the Companies Act, 1956 because the petition was filed within the statutory period and the material showed that the company had been carrying on business. The note stresses that restoration can be justified in the interests of justice, but the primary duty to ensure filing of annual returns and balance-sheets remains with management, and prolonged default cannot be treated as a mere employee lapse. Restoration may also be made subject to costs and completion of outstanding statutory formalities. en-us Wed, 02 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113545 A company name struck off for non-filing of statutory documents was restored to the register under section 560(6) of the Companies Act, 1956 because the petition was filed within the statutory period and the material showed that the company had been carrying on business. The note stresses that restoration can be justified in the interests of justice, but the primary duty to ensure filing of annual returns and balance-sheets remains with management, and prolonged default cannot be treated as a mere employee lapse. Restoration may also be made subject to costs and completion of outstanding statutory formalities. Case-Laws Companies Law Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113545