TaxTMI 
TaxTMI 
2021 (3) TMI 1395
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....GMENT This writ petition is filed claiming the benefit of Ext.P4(b) scheme introduced by the Government of India on 15.01.2021. The company in which the petitioner is a share holder cum director, was struck off under Section 248(1) of the Companies Act on 16.06.2017. Petitioner submitted an application Under Section 252 of the Companies Act before the NCLT on 27.11.2020. It is stated that, certa....
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....ers were issued only thereafter. Ext.P4(b) scheme was introduced by the Central Government in exercise of its powers conferred under Section 460 read with Section 403 of the Companies Act for the purpose of condoning the delay in filing forms with the Registrar, in so far as it relates to charging of additional fees on account of delay in such filings. The scheme was available only till 31.03.2021....
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....refore the petitioner's company is not eligible for the benefit of Ext.P4(b) Scheme. It is stated that, the Companies Fresh Start Scheme, 2020 was in force only for the period up to 31.12.2020. The learned CGC also points out that, even Ext.P4(b) was introduced only on 15.01.2021, much after the petitioner approached the 2nd respondent with his appeal. In other words, a scheme as mentioned in ....
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....e 31.03.2021. (iv) xxx" 5. The contention of the petitioner that the company is entitled to avail the benefit of Ext.P4(b) scheme, since the appeal was filed before the stipulated date, cannot be accepted in view of the provisions contained in the scheme itself which came into force only on or after 15.01.2021. The applicability of the scheme is confined to only those companies, for which res....