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1972 (6) TMI 54 - HC - Companies LawExtract: .......lars mentioned in section 454(1) of the Act, after a period of about 10 years since the company ceased to carry on any business and even to exist for all practical purposes. I hold that the default of the accused in submitting the statement is not without reasonable excuse. He is not, therefore, guilty of the offence complained of and is acquitted.
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