9911796707
TMI Blog2021 (10) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... marked as ANNEXURE-XI. 2. Being aggrieved with impugned action, the Appellants, as being Shareholders of the above company, have prayed for following reliefs: a) Set aside/quash the orders passed by the Registrar of Companies, Guwahati under jurisdiction of Ministry of Corporate Affairs, Government of India for "Striking Off" the name of the Petitioner Company from the Register of Members as maintained by them; b) To direct the Registrar of Companies, Guwahati under jurisdiction of Ministry of Corporate Affairs, Government of India to restore the name of the Petitioner Company in its Register by making a Publication in the Official Gazette and be pleased to further direct the placing of Petitioner Company in the same position as nearly as may be as if the name of the Company had not been struck off at all; c) Allow the Petitioner Company to comply with all necessary compliances including the completion of the pending statutory filing with the Registrar of Companies, Guwahati under the Ministry of Corporate Affairs, Government of India as may be required under the Companies Act, 2013 or 1956 or under any other law of the land; d) Pass any other or further directions as thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implements, machines and any of the aforementioned products or things. b) To carry on the business of dealers in and distributors of passenger and commercial vehicles and to act as garage keepers and suppliers of and dealers in automobile parts and accessories and to undertake the job of body building for commercial vehicles like buses, trucks, tippers, trailers, etc. and to act as distributors of petrol, electricity and other motive power for automobile of any makes. c) To establish and carry on the business of repairers of automobiles of all kinds, aero planes, motor launches, tractors and other vehicles and garage keepers, engineers and painters. d) To establish and carry on the business of building bodies for buses, trucks, auto rickshaws and vehicles of other descriptions. e) To carry on agency business for the companies, corporations who carrying on the business of fire accident, indemnity and general insurance company, and insurance in all branches excepting life assurance and especially in relation to motor vehicles and motorist and to grant or effect assurances against or upon the contingency of injury, damage or loss by reasons of accidents of any description to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e) financial years: S. No. Financial years Revenue From operations (In Rupees) 1. 2015-16 1,96,94,981.00 2. 2016-17 3,81,19,905.00 3. 2017-18 4,42,71,240.00 4. 2018-19 3,99,73,776.00 5. 2019-20 3,01,76,987.00 Certified True copy of the Audited Financial Statements for the Financial Year 2015-16 to 2019-20 of the Company is annexed hereto and marked as ANNEXURE- VII (COLLY.). 11. It is also stated that the Petitioner Company was maintaining a "Current Bank Account" with "State Bank of India" at Dhemaji, P.O. Dhemaji, Assam-787057 bearing Account No. "34190450447". The Bank Statements of the State Bank of India clearly reflect that the Petitioner Company is having business operations or activities at the relevant time it was struck off by the Respondent No. 1. Copy of the Bank Statement of Current Account having Account no. "34190450447" with State Bank of India, Dhemaji, P.O. Dhemaji, Assam 787057 in the name of Petitioner Company for the period starting from 08/07/2014 to 17/03/2021 is annexed hereto and marked as ANNEXURE-VIII. 12. It is further stated that the Petitioner Company is also maintaining a "Current Bank Account" bearing Account No. 50200011136283 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruck Off from the Register of Companies as maintained by the Respondent No. 1 i.e. Registrar of Companies, Guwahati vide its notice of Striking Off and Dissolution dated November 4th, 2019 in the Official Gazette of India. Copy of Notice of Striking Off and Dissolution dated 4th November, 2019 by the Registrar of Companies, Guwahati is annexed hereto and marked as ANNEXURE- XI. 16. It is also mentioned that the object of Section 252 of the Companies Act, 2013 is to give a fair chance to the struck off companies to revive and restore its name in the register of members maintained by the Respondent No. 1 i.e. Registrar of Companies, Guwahati. 17. That unless the present petition is allowed and the name of the company is not restored on the Register of Companies maintained by the Respondent No. 1 i.e. Registrar of Companies, Guwahati, the Ex-Directors of the Petitioner Company shall suffer irreparable loss and hardship and will be highly prejudiced as they shall not be given a fair opportunity to revive its business activities. 18. The petitioners have also mentioned the reasons for Non-filling of Annual Accounts (Financial Statements) and returns of the Petitioner Company with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that in case, the name of the Petitioner Company is restored; the Petitioner Company would be able to continue the work which would, inter-alia, benefit the Central/State Government in terms of Income tax, Goods and Service tax and other taxes. Therefore, restoration of the name of the Petitioner Company in the Register of Company as maintained the Respondent No. 1 i.e. Registrar of Companies, Guwahati, would not only be beneficial to the Shareholders of the Petitioner Company but also to the Central/State Government and otherwise also it is in public interest. 23. The Petitioner Company is being represented by Mr. Manuj Dihingia and Ms. Bina Dihingia, Promoters and Ex-Directors of the Petitioner Company which have issued their respective Special Power of Attorneys in favor of Mr. Himanshu Harbola, Ms. Kaveri Verma and Mr. Ketan Madan, Advocates of Corporate Juris, Advocates and Corporate Law Advisors, New Delhi, authorizing them to act, appear and plead and to do all necessary things on their behalf in respect of the present Petition. True Copies of the said Power of Attorneys are annexed herewith and marked as ANNEXURE- XIII. 24. In compliance of the order dated 28.07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-17, 2017-18,2019-20 and 2020-21 respectively and for the Assessment Year 2018-19 audit report was filed but no return of income seems to have been filed by the company. 4) That revenue from operations shown by appellant company from financial year 2015-16 to financial year 2019-20 verified from system and found to be correct. 5) That, SBI account shown in petition is also mentioned in ITR for the Assessment Year 2020-21. 6) That, HDFC bank account shown in petition is also mentioned in ITR for the 2020-21. 7) That, the applicant Company has filed last return of Income on 31.03.2021 pertains to Assessment Year 2020-21 (Financial Year 2019-20) where it has shown return income of Rs. 4,27,660.00 (Rupees Four Lakh Twenty-Seven Thousand Six Hundred and Sixty only) and tax paid a sum of Rs. 1,34,553.00 (Rupees One Lakh Thirty-Four Thousand Five Hundred and Fifty-Three only). However, it is pertinent to mention here that the Applicant Company has an outstanding demand of Rs. 17,16,740.00 (Rupees Seventeen Lakhs Sixteen Thousand Seven Hundred and Forty only) against it, in respect of Assessment Year 2017-18 under Section 143(1)(a) of the Income Tax Act, 1961 which the company h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o revive the name of the company, DIHINGIA MOTORS PRIVATE LIMITED in the statutory register as being maintained by the Registrar of Companies, Guwahati. 32. In exercise of the powers conferred on the Tribunal under section 252(3) of the Companies Act, 2013, the present appeal is partly and conditionally allowed with directions and subject to the compliance of following conditions: 32.1) The Registrar of Companies, North Eastern Region, Guwahati, the Respondent herein, is directed to restore the original status of the petitioner company as if the name of the Company had not been struck off from the register of Companies with the resultant and consequential actions like changing status of petitioner company from 'struck off' to 'Active'; 32.2) The Petitioner company is directed to file all pending statutory documents(s) including Annual Accounts and Annual returns for the Financial Years 2015-16 to 2019-20 along with prescribed fees/additional fee/fine as decided by Registrar of Companies, Assam; 32.3) We are making it clear that we are not giving any opinion on the claim made by the Respondent No. 2 which has been reportedly disagreed by the Petitioner. That alleged dispute/c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
