The court upheld that failure to comply with statutory notification requirements enables winding up, emphasizing the inadmissibility of late filed documents under mandatory procedural rules.

[1] The Petitioner has appealed against the Order of the Court made on 3 July 2014 that (i) the Respondent be wound up, (ii) Tee Guan Pian of Messrs UHY Advisory (KL) Sdn Bhd be appointed the liquidator of the Respondent, (iii) the remuneration of the said liquidator be on a time-cost basis and be paid out of the assets of the Respondent and the costs of the Petition be taxed by the proper officer of the Court and be paid out of the assets of the Respondent to the Petitioner.

[2] The chronology of events are these. The Petitioner is a company duly incorporated under the Companies Act 1965 ('the said Act'). The Respondent is a company incorporated under the said Act on 29 August 1975.

[3] The Respondent is indebted to the Petitioner in the sum of RM70,501.28 together with interest there on at the rate of 5% per annum from 17 March 2014 until the date of full settlement and costs of RM600.00 ('Judgment Sum') under a Judgment dated 17 March 2014 procured by the Petitioner against the Respondent in Kuala Lumpur Magistrate's Court Suit No A72NCC-11970-02/2014.

[4] The Petitioner had issued a Statutory Notice dated 27 March 2014 ('the 218 Notice') pursuant to s 218(1)(e) read together with s 218(2)(a) of the said Act for payment of the Judgment Sum.

[5] On 27 March 2014, the 218 Notice was successfully served via personal service to the Respondent at its registered address of 99, Jalan Telawi, Bangsar Baru, 55100 Kuala Lumpur, Wilayah Persekutuan. However, no such payment was made to the Petitioner by the Respondent within the 21 days period from the date of the service of the 218 Notice. Hence, the Respondent neglected to pay the Judgment sum, or secure or compound for it to the reasonable satisfaction of the Petitioner.

[6] Consequently, the Petitioner proceeded with the filing of this Winding Up Petition on 21 April 2014 pursuant to s 218(1)(e) of the said Act read together with s 218(2)(a) of the same after expiry of the 218 Notice.

[7] As there was a slight error as to the endorsement part in p 6 of the Petition whereby the date of presentation of the Petition was wrongly entered by the Court's Registry, the Petitioner had on 5 May 2014 obtained a Court Order for the amendment thereof and had on 9 May 2014 filed an Amended Petition.

[8] The Petitioner had actively taken the following steps in securing the issuance of Registrar's Certificate prior to the hearing of the Winding Up Petition:

(a) Deposited a sum of RM3000.00 with the Official Receiver on 2 April 2014 as required under r 23A of the Companies (Winding-Up) Rules 1972 ('CWUR 1972').

(b) Obtained and filed the written consent of the approved liquidator nominated by the Petitioner.

(c) Verified the Petition vide Affidavit Verifying Petition affirmed by a director of the Petitioner named Azizi Bin Abdullah on 23 April 2014 as per r 26 of CWUR 1972 (encl 2).

(d) Served the Amended Petition on the Respondent, the Official Receiver and the Registrar of Companies on 23 April 2014 respectively as per r 25 of CWUR 1972. Proof of service is verified by the Affidavit of Service affirmed by Mohd Naim Bin Nazir on 20 May 2014 (encl 5).

(e) Advertised the Amended Petition in Utusan Malaysia twice on 9 June 2014 and 10 June 2014 and in Berita Harian twice on 5 June 2014 and 6 June 2014. It was also gazetted in the Warta Kerajaan Persekutuan on 5 June 2014. These were done in accordance with r 24 of CWUR 1972. Proof of the advertisement and gazetting is verified by the Memorandum of Advertisement of Petition filed on 10 June 2014 (encl7).

[9] Upon being satisfied that all the requirements stipulated under r 32(1)(a) of CWUR 1972 having been complied with, the Court issued the Registrar's Certificate on 19 June 2014 (e