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2025 Supreme(Online)(NCLT) 3620
NATIONAL COMPANY LAW TRIBUNAL
SHRI CHEEKATI RADHA KRISHNA, CMDE SIDDHARTH MISHRA, JJ
INCOME TAX OFFICER, Ward 7(1), Kolkata – Appellant
Versus
THE REGISTRAR OF COMPANIES, West Bengal – Respondent
Company Petition | CP/115(KB)2024
For the Income Tax Officer: Ms. Rashmi Bothra, Adv.
For the Registrar of Companies, West Bengal: Mr. Chandan, AROC
Restoration of a struck-off company's name directed based on non-objection from the Registrar and pending compliance requirements, emphasizing statutory obligations.
Headnote:(A) Companies Act, 2013 - Section 252(3) - Application for restoration of the name of struck-off company - Company claimed it had not paid outstanding demand and thus sought restoration - Respondent did not object to the application. (Paras 1-6)
(B) Statutory Compliance - The company was required to file statutory documents including Annual Accounts within specified time after restoration. (Paras 7a-7b)
Facts of the case:
The petitioner company, struck off for non-compliance, argued for its restoration citing pending recovery proceedings.
Findings of Court:
The court directed the name to be restored and compliance of outstanding statutory filings to be met.
Issues: The compliance with statutory obligations post-restoration was a central issue.
Ratio Decidendi: The court emphasized that allowing restoration was just, given the absence of objection from the Registrar.
Result: Petition allowed with directions.
An application under Section 252 (3) of the Companies Act, 2013.
In the Matter of:
WEBSTAR ADVISORY PRIVATE LIMITED (PAN: AAACW2238H) (CIN No.: U74140WB1995PTC070229) a company incorporated under the Companies Act, 1956 and having its registered office at office at 5/59,
Netaji Nagar, Tollygunge, Kolkata - 700040
... Struck Off
And
INCOME TAX OFFICER, Ward 7(1), Kolkata, having its office at Aayakar
Bhawan, P- 7, Chowringhee Square, Kolkata- 700069.
… Petitioner
Versus
1. THE REGISTRAR OF COMPANIES, West Bengal, having its office at Nizam Palace, 2nd MSO Building, 2nd Floor, 234/4, Acharya Jagadish
Chandra Bose Road, Kolkata-700020, West Bengal.
2. Priya Kerketta, working for gain at 5/59, Netaji Nagar, Tollygunge,
Kolkata - 700040.
3. Tuhin Banerjee, working for gain at 5/59, Netaji Nagar, Tollygunge,
Kolkata - 700040 ... Respondents
Date of pronouncement:15.07.2025
CORAM:
SHRI CHEEKATI RADHA KRISHNA, HON’BLE MEMBER (JUDICIAL)
CMDE SIDDHARTH MISHRA, HON’BLE MEMBER (TECHNICAL)
Appearance (via video conferencing/physically)
Ms. Rashmi Bothra, Adv. ] For the Income Tax Officer
Mr. Chandan, AROC ] For the Registrar of Companies,
] West Bengal
O R D E R
Per: Siddharth Mishra, Member (Technical)
1. This Company Petition has been filed by Income Tax Officer, Ward
7(1), Kolkata, under Section 252 (3) of the Companies Act, 2013 for restoration of name of the Struck off Company in the register of the Companies, maintained in the office of the Registrar of Companies, West Bengal. It is stated that the name of the Company was struck off on 25.10.2019
2. The Company (i.e. WEBSTAR ADVISORY PRIVATE LIMITED)
having CIN No U74140WB1995PTC070229 has not paid an outstanding demand pending for amounting to ₹ 6,78,12,130/- and the recovery proceedings are pending against the Respondent company.
3. It is also seen that even though the report of the RoC states that this application has been filed under Section 252(1) of the Companies Act, 2013, however, it is seen from the e-filing that the petition has been filed under Section 252(3) of the Companies Act and as such, the limitation period as specified under Section 252(3) is applicable in the instant case, which is 20 years and accordingly, this petition has been filed within the limitation period.
4. That the Company has not filed the Financial Statements and Annual Returns of the Company since incorporation on 29.03.1995, and the Registrar of Companies, West Bengal has reasonable cause to believe that the company is not carrying on business or in operation. Accordingly, the competent authority has struck off the name of the petitioner company under Section 560 of the Companies Act, 1956.
5. It is further contended that the Company Authorised Capital of ₹
16,83,000/- and paid-up Capital of ₹ 12,82,800/- as per master data of the Company and it will be unfair to company if the company is struck-off. Upon the said contentions, the learned Counsel for the Petitioner prayed for passing of an order for restoration of the name of the appellant company.
6. Notices were issued to the Registrar of Companies, West Bengal.
The Registrar of Companies, Bengal has submitted a report. It was stated in the report that only after the compliance of requirements to be met under Section 248 of the Companies Act, 2013, the Registrar of Companies, West Bengal has struck off the name of the Company from the register.
7. The Registrar of Companies, West Bengal has not objected to this application for restoration of the name of the company. We feel that it is just that the name of the Company is restored. Accordingly, in exercise of the powers conferred on the Tribunal under Section 252 of the Companies Act, 2013, the petition is allowed on the Following terms:
a) The Registrar of Companies, West Bengal, 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
