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2021 (6) TMI 1092 - Tri - Companies LawStriking off the name of the company from the Register of Companies - seeking direction to Registrar of Companies, Odisha to revoke order passed by them under section 248(5) of the Companies Act, 2013 - Section 252(3) of the Companies Act, 2013 - HELD THAT:- 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 - 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, 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 company, i. e., M/s. Rajlaxmi Promoters P. Ltd., as if the name of the company has not been struck off from the register of companies with resultant and consequential actions like changing status of company from "strike off" to "active". The name is restored - application allowed.
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