1946 (4) TMI 11

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....tition to revise the order of the Additional First Class Magistrate of Coimbatore, convicting the petitioners under section 177(6) of the Indian Companies Act and sentencing the first accused to pay a fine of Rs. 50 with one month's simple imprisonment in default, and the second accused to pay a fine of Rs. 25 with two weeks simple imprisonment in default. These arise out of proceedings in conn....

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....against them. In 1943, P.W. 3 took proceedings in this Court for getting the order, striking off of the company, set aside, and on 25th November, 1943, this Court passed an order restoring the name of the company in the register under section 247(6), and that the said company after being restored as aforesaid be wound up by the Court under the provisions of the Indian Companies Act, 1913. Then the....

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....mpany was restored and the Court directed the winding up after such restoration. Therefore, on the date on which proceedings were taken and when the Official Liquidator called for information it was in respect of a company which was under liquidation by order of Court and the liquidator who was the person in charge at the time was appointed by the Court which directed the winding up of the proceed....

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....ction, it is stated that the statement shall be submitted by persons who are or have been directors or officers of the company. Accused 1 and 2 were Official Liquidators of this company. In Rangai Goundan v. Emperor [1942] 12 Comp. Cas. 188, it has been held by this Court that an Official Liquidator is an officer of the company. Therefore, they were the persons who ought to give the necessary info....