9911796707
TMI Blog2021 (1) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... when the company is struck of by the Registrar of Companies on the failure in filing of statutory returns by the Company. Hence, instant application would not lie under section 252(3) of the Companies Act, 2013; rather, it would lie under section 252(1) of the Companies Act, 2013 - When the Company is struck off for non-compliance of the statutory requirement, in that event, the application ought to be filed under section 252(1) of the Companies Act, 2013, however, the Appellant filed this application under section 252(3) of the Companies Act, 2013, which is applicable when the Company is struck off on the request of the Company by filing an application under section 248(2) of the Act. Time Limitation - HELD THAT:- It is pertinent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of failure in filing Financial Statements Annual Return. Being aggrieved with the action of the ROC, the appellant being director/shareholder of the company filed the instant appeal. 2. It is stated that the company was incorporated on 21.11.1978 and registered with the Registrar of Companies, Ahmedabad, Gujarat in the name M/s N.P. Patel Silicons and Chemicals Pvt. Ltd., having its registered office at Kharawal Bunglow, Maharashtra Society, Ellesbridge, Ahmedabad-380006 with an object to carry on the business as Manufacturer Distributor of Silicon organic complex compound, its emulsions which are useful for several industries in their production process such as textile, leather, paints etc. 3. It is stated that the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and documents with MCA Registry with no additional fee in terms of late filing. The Government of India has recently extended the Scheme up to December 31, 2020. 8. The representation of the Income Tax Department as well as ROC is not received even after issuance of notice. 9. Heard the Appellant, seen the memo of appeal and documents annexed therein. 10. On perusal of the record, it is found that the appeal is filed under section 252(3) of the Companies Act, 2013. While, going through the section 252(3) of the Companies Act, it is found that the instant provision is made when the company is struck of voluntarily on the behest of the Promoter(s)/Director(s), whereas, section 252(1) of the Companies Act, provides that, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce ROC from the register of the ROC under section 248(1) of the Act. In that event, an appeal is to be filed within three years from the date of strike off by the ROC. The Appellant has filed the application after 3 years i.e. on 13.11.2020, whereas, the Company was struck off on 21.06.2017. 13. It is pertinent to mention herein that the Hon'ble Supreme Court has extended the period of limitation, who's limitation is getting expired in the lockdown period. The said order of the Hon'ble Supreme Court passed on 23.03.2020 in Suo Motu Writ Petition (Civil) No. 3/2020, wherein the Hon'ble Supreme Court observed as under: This Court has taken Suo Motu cognizance of the situation arising out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation, it is clear that the order dated 23.03.2020 passed by Hon'ble Supreme Court in suo motu WP-03/2020 is binding on everyone in India, for further clarification, it is hereby clarified that the litigant public with regard to the matters falling within jurisdiction of NCLT shall abide by the aforesaid orders of Hon'ble Supreme Court of India. This issues with approval of Hon'ble acting President, NCLT . 14. The above said fact is reiterated by Hon'ble Supreme Court in its order dated 17.12.2020 in Civil Appeal No. 4085 of 2020 (Arising out of SLP (C) No. 13636 of 2020) , wherein, while referring to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the Company in the Register of Companies maintained by the Office of the Registrar of Companies, as per the draft notice approved by the Registrar of Companies at the expenses of the Appellant; (iii) The Appellant is further directed to pay an amount of ₹ 50,000/- (Rupees Fifty thousand only) to the Central Government, Ministry of Corporate Affairs through the Office of the ROC by way of Demand Draft drawn on Nationalised Bank towards the cost incurred by the Government in striking off the name of the Company, within 3 (three) weeks from the date of receipt of an authentic copy of this order and shall file compliance. (iv) Before compliance of the statutory requirements of the Registrar of Companies, the appellant sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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