TMI Blog1931 (3) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... give the material dates necessary for the understanding of the points raised. The registration of the Army Canteen Board took place on the 27th February, 1922. Exactly five years later, on the 7th February, 1927, a meeting of the shareholders was held at which a resolution was adopted to go into voluntary liquidation. This was confirmed on the 9th of March, 1927, and Mr. A.C. Murray was appointed liquidator. On the same day, the 9th of March, 1927, notice was given to the Registrar of the resolution to go into voluntary liquidation. After the statutory notice had been duly published in the Gazette on 16th December, 1927, a meeting was held on the 18th January, 1928, at which the liquidator, Mr. Murray, reported that the affairs of the compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his failure to register must be treated as registration and that time began to run, not from the registration and not from the date of refusal to register, but from the date of the filing of the return. If this were the meaning of the section, or the meaning which it was intended to convey, the words "from the registration of the return" as the starting point for limitation would be omitted and the three months would run from the date of the filing of the return, and nothing could be simpler. The insertion of the words "from the registration of the return" can only mean that the time runs from that date and if the Registrar does not do his duty, or the necessary preliminaries, which would justify registration have not been observed and he i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a company is being wound up voluntarily " cover the whole of the proceedings till the actual dissolution. It was, therefore, open to the liquidator, if he thought that the Registrar was not doing his duty, to go to the Court and obtain the necessary order, and it cannot be argued that the sole means of securing the dissolution of the company was the lapse of the necessary period after the registration of the final meeting and that, therefore, it must be presumed that the Registrar's failure to register is equivalent to registration. The appeal must be accepted and the case returned to the trial Court for disposal of the other points involved in the case. Court-fee on appeal will be refunded and other costs will abide the event. Tek Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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