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    <title>2017 (8) TMI 251 - GUJARAT HIGH COURT</title>
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    <description>Members&#039; voluntary winding up was treated as complete where the company had filed a declaration of solvency, passed the special resolution, and the liquidator had followed the prescribed procedure. Final accounts were approved and filed, the surplus was distributed, and no objection was raised by the Registrar of Companies or the Income Tax Department. The books showed nothing objectionable and no public interest issue arose. On that basis, the company was ordered to stand dissolved from the date of the order.</description>
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