TMI Blog2021 (6) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the struck off company was doing its business or was in operation during the relevant time. However, the petitioner has submitted that the struck off company has not paid its income dues for the assessment years 2001-02 and 2003-04, 2004-05 and 2005-06 and the recovery proceedings are pending against them and it will be very difficult to recover the amount due if the company is struck off. 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 - The Registrar of Companies, Odisha, the respondent herein, is ordered to restore the original status of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 574, ₹ 160, ₹ 255 and ₹ 4224 for the assessment years 2001-02, 2003-04, 2004-05 and 2005-06 respectively and the recovery proceedings are pending against them. 3. It is noted from the available records that the struck off company namely, M/s. Una Infrastructure P. Ltd., was incorporated on January 1, 1997 bearing CIN : U70109OR1997PTC004745, as a private limited company limited by shares, under the provisions of the Companies Act, 1956. The authorized and paid-up equity share capital of the company is ₹ 20,00,000 (rupees twenty lakhs only) and ₹ 13,50,000 (rupees thirteen lakhs fifty thousand only) respectively. At the time when the company was struck off it had four directors, namely, Mr. Amarendra Mahap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 31, 2012 hence, the Registrar have reasonable cause to believe that the above named company is not carrying on any business or in operation for a period immediately preceding last financial years and has not made any application within such period for obtaining the status of a dormant company under section 455 of the Companies Act, 2013. For which the Registrar issued notice in form STK-I under section 248(1)(c) of the Companies Act, 2013 to the company enquiring whether the said company was carrying on any business or was in operation, but no reply to the said show-cause notice was received by this office. Subsequently, this office published in the Official Gazette and newspaper for the information of the general public regarding stri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being struck off, the company was doing its business or carrying its operations or otherwise it is just that the name of the company be restored to the register of companies. 8. In this case, the Registrar of Companies did not have any objection for restoration of the company's name in the register. Only they have stated to the effect that order may be passed as may be deemed fit and appropriate depending on the merits of the case. 9. There is nothing on available records in this matter to show that the struck off company was doing its business or was in operation during the relevant time. However, the petitioner has submitted that the struck off company has not paid its income dues for the assessment years 2001-02 and 2003-04, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strike off to active . (ii) The company and its directors are directed to co-operate with the Income-tax and other authorities in connection with the pending income- tax related issues and shall meet their statutory obligations. (iii) The applicant is permitted to deliver a certified copy of this order with the Registrar of Companies, Odisha within 30 days of the receipt of this order. (iv) On such delivery and after duly complying with above directions, the Registrar of Companies, Odisha is directed to, on office name and seal, publish the order in the Official Gazette. (v) This order will not come in the way of the Registrar of Companies, Odisha to take appropriate action(s) in accordance with law, other violations/offense ..... X X X X Extracts X X X X X X X X Extracts X X X X
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