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    <description>A corporate person may be dissolved on completion of voluntary liquidation under Section 59 of the Insolvency and Bankruptcy Code, 2016 where the liquidation is commenced by a valid declaration of solvency and special resolution, public notice is issued, claims are invited and addressed, the liquidator maintains the required reports and accounts, and the final report shows realisation and distribution of assets. On the stated facts, the statutory requirements for voluntary liquidation and dissolution were complied with, and the company was found entitled to dissolution.</description>
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