Section 353 Liquidator to make returns – Companies Act 2013

Amended and updated notes on section 353 of Companies Act 2013. Detail discussion on provisions and rules related to Liquidator to make returns, etc.

Amended and updated notes on section 353 of Companies Act 2013. Detail discussion on provisions and rules related to Liquidator to make returns, etc.

Chapter XX (Section 270365) of the Companies Act, 2013 (CA 2013) deals with the provisions related to winding up. Section 353 of CA 2013 provides for Liquidator to make returns, etc.

Recently, we have discussed in detail section 352 (Company Liquidation Dividend and Undistributed Assets Account) of CA 2013. Today, we learn the provisions of section 353 of the Companies Act 2013.

The provisions of section 353 are effective from 15th December, 2016. You may refer Notification No. S.O. 3677(E) issued dated 7-12-2016. In this article, you will learn detail of the provisions of section 353 the Companies Act 2013.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.XX
Chapter NameWinding Up
Section No.353
Section NameLiquidator to make returns, etc.
Monthly Updated EditionCompany Law PDF

Section 353 of Companies Act 2013: Liquidator to make returns, etc.

Section 353 shall come into force on 15th December, 2016 vide Notification No. S.O. 3677(E) dated 07.12.2016.

(1) If any Company Liquidator who has made any default in filing, delivering or making any return, account or other document, or in giving any notice which he is by law required to file, deliver, make or give, fails to make good the default within fourteen days after the service on him of a notice requiring him to do so, the Tribunal may, on an application made to it by any contributory or creditor of the company or by the Registrar, make an order directing the Company Liquidator to make good the default within such time as may be specified in the order.

(2) Any order under sub-section (1) may provide that all costs of, and incidental to, the application shall be borne by the Company Liquidator.

(3) Nothing in this section shall prejudice the operation of any enactment imposing penalties on a Company Liquidator in respect of any such default as aforesaid.


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