An Analytical Study of Winding Up of a Company

Mr. Rama Kant


There are various ways in which Companies existence comes to an end. One way is the liquidation and winding up of companies. Another way is the striking off the name of the company from the register of companies maintained by Registrar under the provision of section 560 of the Companies Act, 1956. Few companies became vanishing companies where either the directors of Company are not traceable or the company is not conducting any business at the registered office as per the records of the Registrar. In either case the company becomes vanishing company that ultimately results in the closure of the companies. Winding up is a legal process to dissolve the business of a company. The term “Winding Up” and “liquidation” are used interchangeably.

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