The Official Liquidator v. re
Companies Act, 1956 – Sections 462 & 551; Companies (Court) Rules, 1959 – Rules 298 & 306 – Half-yearly accounts of company in liquidation
Case brief
What is this about?
Andhra Pradesh High Court at Amaravati (Special Original Jurisdiction), Company Application No. 82 of 2026, decided 10.04.2026 by Justice V. Sujatha — application by the Official Liquidator (appellant; counsel T.V.P. Sai Vihari) under Sections 462 and 551 of the Companies Act, 1956 read with Rules 306 and 298 of the Companies (Court) Rules, 1959 to take on record half-yearly accounts (01.04.2024 to 30.09.2024) of the company in liquidation along with Auditor's Report dated 12.02.2026 by M/s. Padmanabha Rao & Company, Chartered Accountants, pursuant to order dated 09.01.2025 in C.A. No. 50 of 2024; audit fee Rs. 500/- plus GST; no adverse comment on accounts; application allowed as prayed for; no order as to costs.
What did the court decide?
Half-yearly accounts of the company in liquidation for 01.04.2024 to 30.09.2024, with the Independent Auditor's Report dated 12.02.2026, taken on record; permission granted to pay audit fee of Rs. 500/- plus GST to M/s. Padmanabha Rao & Company, Chartered Accountants; application costs to be met as prayed for; no order as to costs.