TaxTMI 
TaxTMI 
2025 (7) TMI 1996
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....n 252(3) of the Companies Act, 2013 by the appellant herein praying for restoration of name of the company in the Register of Companies maintained by the Registrar of Companies, Mumbai, was dismissed on the following grounds: "14. It is noticed that now the Appellant, another Director of the Company has approached the Tribunal by way of filing this appeal on 08.08.2023 under Section 252(3) of the Act arising from the same cause of action and seeking the same relief on the same ground. In these circumstances, the preliminary issue for consideration is whether the present appeal filed by the Appellant under Section 252(3) of the Act is maintainable in law. 15. A company can be struck off from the Register of Companies mainta....
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....ances, the appeal would lie under Section 252(1) of the Act and not an application under Section 252(3) of the Act. 18. Taking into consideration the settled legal proposition that quoting a wrong provision of law should not disentitle the party to relief, the instant Appeal is treated as having been filed under Section 252(1) of the Act. However, we find that the present Appeal has not been preferred within a period of three years from the date of order of the RoC, as per the limitation provided under Section 252(1) of the Act. The name of the Company was struck off from the Register of Companies maintained with the Respondent/ RoC vide order dated 19.07.2017, whereas the Appellant filed the Appeal on 08.08.2023. Even if the Appel....
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....of a company and a declaration to this effect has not been filed within one hundred and eighty days of its incorporation under sub-section (1) of section 10A; or (e) the company is not carrying on any business or operations, as revealed after the physical verification carried out under sub-section (9) of section 12.] he shall send a notice to the company and all the directors of the company, of his intention to remove the name of the company from the register of companies and requesting them to send their representations along with copies of the relevant documents, if any, within a period of thirty days from the date of the notice. (2) Without prejudice to the provisions of sub-section (1), a company may, after ex....
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....harge of its liabilities and obligations by the company within a reasonable time and, if necessary, obtain necessary undertakings from the managing director, director or other persons in charge of the management of the company: Provided that notwithstanding the undertakings referred to in this sub-section, the assets of the company shall be made available for the payment or discharge of all its liabilities and obligations even after the date of the order removing the name of the company from the register of companies. (7) The liability, if any, of every director, manager or other officer who was exercising any power of management, and of every member of the company dissolved under sub-section (5), shall continue and may be enforced....
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.... (2) A copy of the order passed by the Tribunal shall be filed by the company with the Registrar within thirty days from the date of the order and on receipt of the order, the Registrar shall cause the name of the company to be restored in the register of companies and shall issue a fresh certificate of incorporation. (3) If a company, or any member or creditor or workman thereof feels aggrieved by the company having its name struck off from the register of companies, the Tribunal on an application made by the company, member, creditor or workman before the expiry of twenty years from the publication in the Official Gazette of the notice under sub-section (5) of section 248 may, if satisfied that the company was, at the time of....