Winding up of Companies
Winding up is the procedure mentioned under Section 270 of the Companies Act, 2013 which puts an end to the life of a company. A company can be wound up either by the order of tribunal or by voluntary wind up which dissolves the company and end the corporate existence.
A company can be wind up in two ways:
Petition for winding up of a company can be filed under Section 272 of the Companies Act by a Company, Contributors, Creditors, the ROC, the Central or state government, or any other person in case if:
The tribunal has power to either dismiss the petition or impose a cost or can pass a interim order, or can appoint a liquidator to take care of its activities during pendency of winding up petition or till the final dissolution of the company.
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The voluntary winding up can be done by Passing a Special resolution by the members of the company if:
The directors of the company are required to make a Declaration that the company is solvent within 5 weeks preceding the date of passing the resolution for winding up and that declaration need to be accompanied by a statement of assets and liabilities till date with Auditor’s report that reflects that the company has no pending dues till date or have paid the entire dues and the company is not wound up in any fraudulent way. This declaration needs to be submitted with the Registrar of Companies.
Winding up is a legally complex process that requires proper due diligence of company and negotiation of a share purchase agreement, So in order to minimize the risk it is advised to hire an attorney.
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