TaxTMI 
TaxTMI 
2021 (6) TMI 1092
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....ter of the struck off company by name M/s. Rajlaxmi Promoters P. Ltd., having its registered office situated at : 605, Rasulgarh, Bhubaneswar-751 010, Odisha, with a prayer to direct the Registrar of Companies, Odisha to revoke order passed by them under section 248(5) of the Companies Act, 2013, whereby the Registrar of Companies had struck off the name of the company from its register as the company committed default in filing its statutory returns, i. e., balance- sheets and annual returns since the financial year ended March 31, 2012 onwards ; observing that the company was not doing its business. 2. The prayer is based on the stated fact that the struck off company had not paid Income-tax dues of Rs. 574, Rs. 160, Rs. 255 and Rs. 4224....
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....ke off the name of the company in form STK-5/5A. Finally, after the expiry of the time mentioned in the above notice, the Registrar of Companies struck off the name of the subject company from his register and published the same in form STK-7 in the Official Gazette dated July 25, 2018 and on publication of such notice in the Official Gazette, the company stands dissolved on and from July 27, 2018. 5. Notice of this application was served to the Registrar of Companies, Odisha. Accordingly, the Registrar of Companies filed its say stating as under : "The company was not filing its statutory returns, i. e., balance- sheets and annual returns since the financial year ended March 31, 2012 hence, the Registrar have reasonable cause to believe....
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....pass any other order(s) as may deem fit and proper on its merits." 6. We perused the available records. We also heard learned counsel appearing on behalf the appellant. 7. Section 252(3) of the Companies Act, 2013 confers on this Tribunal powers to order to restore the name of the company in the register maintained, provided such application is filed by (i) the company or (ii) by any member or (iii) any creditor or (iv) any workmen of the company within 20 years from the date of publication of the notices under section 248(5) in Official Gazette about striking off name of such company provided further that it is seen from the material on record that at the time its name being struck off, the company was doing its business or carrying its ....
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....id facts and circumstances of the case, documents/details on record, we are of the view that in the interest of revenue and as the struck off company is liable to consequences under the Income-tax Act, it would be just to direct the Registrar of Companies, Odisha to restore the company's name in the Register of Companies by following order : (i) The Registrar of Companies, Odisha, the respondent herein, is ordered to restore the original status of the company, i. e., M/s. Rajlaxmi Promoters P. Ltd., as if the name of the company has not been struck off from the register of companies with resultant and consequential actions like changing status of company from "strike off" to "active". (ii) The company and its directors are directed ....