https://www.taxtmi.com/caselaws?id=114058 The court found the application under section 454(2) of the Companies Act, 1956 maintainable against the respondent. It held that the official liquidator had presented sufficient material justifying a direction for the respondent to file a statement of affairs. The court referenced relevant case law and concluded that the respondent's active involvement in post-winding-up proceedings contradicted his argument of not being obligated to comply with section 454(1) due to his resignation. The court allowed the application and directed the respondent to comply with the requirements of section 454(2). en-us Tue, 23 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114058 The court found the application under section 454(2) of the Companies Act, 1956 maintainable against the respondent. It held that the official liquidator had presented sufficient material justifying a direction for the respondent to file a statement of affairs. The court referenced relevant case law and concluded that the respondent's active involvement in post-winding-up proceedings contradicted his argument of not being obligated to comply with section 454(1) due to his resignation. The court allowed the application and directed the respondent to comply with the requirements of section 454(2). Case-Laws Companies Law Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114058