The Official Liquidator v. Nil
Companies Act, 1956 – Sections 462 and 551 read with Companies (Court) Rules, 1959 – Rules 298 and 306
Case brief
What is this about?
Andhra Pradesh High Court at Amaravati (Special Original Jurisdiction); Company Application No. 6 of 2026 (identifier APHC010064752026); decided 13.02.2026 by Smt Justice V. Sujatha; applicant/appellant: Official Liquidator attached to the High Court of Telangana and Andhra Pradesh; respondent: NIL; counsel: T.V.P. Sai Vihari, Standing Counsel for Official Liquidator; subject-matter: taking on record half-yearly accounts (01.10.2022–31.03.2023) of a company in liquidation with Auditor's Report dated 12.01.2026 by M/s KBS and Associates, Chartered Accountants; audit fee Rs.500/- plus GST; costs from company funds/Estate and Establishment Fund; exemption from filing annual/final accounts for FY 2022-23 under Section 551 Companies Act 1956; half-yearly filings under Section 462; prior order dated 03.01.2024 in C.A.No. 51 of 2023; result: application allowed, no costs.
What did the court decide?
Half-yearly accounts of the company (in liquidation) for 01.10.2022 to 31.03.2023 with the Auditor's Report dated 12.01.2026 taken on record; permission to pay audit fee of Rs.500/- plus GST to M/s KBS and Associates; application costs permitted to be met from available funds of the company (in liquidation) or the Estate and Establishment Fund account; exemption granted from filing annual/final accounts for FY 2022-23 under Section 551 of the Companies Act, 1956; no order as to costs.