Company Strike Off vs Winding Up: What’s the Difference & Which Is Better?
ENTITY
India mein ek business bahut sare alg-alg organisation ka hissa banti hai . Jinmen se mukt popular forms of organisation hain sole proprietorship, partnership, limited liability, companies and cooperative societies. Har EK form ka business Apne Sath Sath Kai sare advantages aur disadvantages Lata hai. Pahle ke do forms of businesses is list mein se significant advantages Lata hai jabki Baki ke business ideas kafi sare disadvantages late Hain. Kisi bhi form ke business ko start karne ke liye kuchh baton ka Dhyan rakhna padta hai jaise ki vah business kis organisation ke under aate Hain ya fir uss particular business ko follow karne ke liye kya rules and regulations hote Hain.
Similarly Kisi bhi company ya organisation ke closures bhi Apne Sath Sath advantages aur disadvantages late hain aur company ke closet ke liye hamen Kai sare rules and regulations ko follow karna padta hai. Company ke closures process Jo companies act ke dwara banae jaate Hain vo bahut important hote hai .
Companies Act , 2013
India mein company ka incorporation bahut hi lambe time ke liye companies act 1956 ke under hua tha . However companies act 2013 ka jab introduction hua tab companies 2013 mein incorporate Ho gayi. Ek new legislation hone ke Sath-Sath companies act ek well established statue ban gayi jise government Ne fest approach kiya tha usse ek nai tarike se introduce Kiya.
Methods of closure of companies-
Ek company ke closure ke liye bahut sare methods involve hote Hain jinhen Ham do tarike mein classify karte Hain-
1.
Strike off - Kisi bhi company ke naam ko strike off karna register of companies se ek one of the methods hai jo company ke existence ko khatm kar deta hai.
Section 560 of companies acts 1956 yah prescribe karta hai ki company ko strike off karne ke liye law and procedures hote Hain vah company ko aage Kisi bhi business ko carry karne ki permission nahin dete hain.
Strike off under section 560 can be initiated by the registrar of his motion.
Jab ek registrer yah dekhta hai ki ek company apna business aage carry nahin kar rahi hai tab vah use particular company ko ek letter bhejta hai ya inquire karte hue Aisa kyon Ho Raha Hai. Agar vah particular company ek mahine ke andar use later ka reply nahin deti Hai tab use company ko second letter bheja jata hai jismein yah likha rahata hai ki agar vah company second letter ka reply nahin deti Hai tab use company ke against ek notice issue Kiya jaega aur unke company ko strike off kar diya jaayega .
Kisi bhi company ke strike off mein kuchh process hote Hain jinmen se do steps hai
1. Agar koi company teen mahine ke andar Koi cause nahin dikhati Hai tab use company ko dissolve kar diya jata hai. Income tax authorities or company ko yah legal notice bheja jata hai.
2. Company ke under 1 liquidation notice issue Kiya jata hai. Agar liquidator is notice se satisfied Hai tab 3 mahine ki expiry ke bad registrar company ke naam ko strike kar deta hai.
Strike off under section 560 on an application by the company
1. Ek particular company apna khud ka application form Bhar sakti hai. E- form 61 ke dwara necessary attachments lagakar unhen upload kar sakti hai.
2. Agar registrar application ke correctness se satisfied ho jata hai tab vah aage ki procedure Jo company ko strike off karne ke liye use hoti hai usse vah follow karta hai.
Company ko strike of karne ke liye Fastrack exit mode ko bhi follow Kiya jata hai.
Fastrack exit mode available hote Hain:-
1. Kisi bhi company ke pass apni asset aur liability nahin honi chahie.
2. Particular company Kisi bhi business activities ya operation ko comments nahi karna chahiye jab Se vah incorporate hua hoga. Kam se kam last one year Tak use koi bhi business carry nahi karna hoga.
3. Company ke liye FTE mode available nahin hote hain ek certain category ke andar section 25 ke tahat.
3. Company ko necessary attachments ke sath ek FTE form submit karna hoga.
4. Agar registrar application ke correctness, address, emails or Baki ki sari detail se satisfied ho jata hai tab vah 30 days ke under company ke name ko struck off kar deta hai.
5. Struck off karne ke bad registrar ko Puri information MCA portal per Deni hoti hai.
WINDING UP
Winding up ek aisi proceeding hai jo company ko dissolution mein madad karti hai. Jab company ke assets ko collect karke debts ke payment mein apply kiya jata Hai jisse investors aur director satisfied Ho jaate Hain tab Jo remaining amount hai vah returning ke liye apply kar diya jata hai jo company mein contribute hone hote Hain.
Voluntary winding up by members-
Voluntary windup ke under-
1. General meeting mein ek resolution pass hota Hai aur liquidator ke sath ek appointment fix ki jati Hai.
2. Liquidator ke appointment ke regarding registrar ke dwara ek notice Ishu ki jaati Hai.
3. Declaration of soivency ko file Kiya jata hai.
4. Declaration ko windup ya creditor windup member se specified karwaya jata hai.
5. Liquidator ke report ko statement ke sath general meeting mein place Kiya jata hai.
6. Liquidator ko report ek week ke andar general meeting Se registrar ke office mein fir uske bad official liquidator Tak pahunchaya jata hai.
7. Tab use date se jo company hai vah dissolve Ho jaati Hai jisse official liquidator ko koi objection Na Ho.
Compulsory winding up by Tribunal
1. Compulsory wind up ke circumstances section 433 mein exist karte Hain.
2. Tribunal ke liye ek petition file Kiya jata hai ek appropriate person ke dwara.
3. Fir uss petition ko National company law Tribunal and winding up ke sath commence Kiya jata Hai section 441 ke sath.
4. Tribunal officer uss petition ko intimate karte hain taki vah official liquidator Tak pahunche section 444 ke dwara.
5. Statement of affairs ke sath official liquidator ko file Kiya jata hai section 454 ke dwara.
6. Fir Jo preliminary report hai use 6 months ke under submit Kiya jata hai.
7. Jab official liquidator satisfied Ho jaate Hain report se tab company ke dissolution ko initiate kar diya jata hai.
Circumstances of compulsory winding
1. Compulsory winding tab Hoti Hai jab statutory meeting mein kisi tarah ka default hota Hai.
2. Agar koi company business commence nahin karti hai ek sal ke andar tab compulsory winding Ho jaati Hai.
3. Company ke members ke number statutory minimum se reduce Ho jaate Hain.
4. Agar koi company Apne debt ko pay nahin kar paati Hai tab compulsory wind up ho jata hai.
5. Agar company ke income tax filing ya annual returns mein 5 salon Tak lagatar Koi default aata hai tab company compulsory wind up Ho jaati Hai.
Comparing striking off and winding up
Upar diye Gaye simple review se hamen yah pata chalta Hai ki striking off or winding up mein jyada Koi difference nahin Hai. Dono process company ke closure ke liye use ki jaati Hai. Donon process ke apne अलग-अलग set off formalities hote hain jise complied Kiya jata hai.
Jabki reality mein striking off or winding up mein bahut vast difference hota hai.
Winding up ka process kafi slow hota hai aur woh 25 years se jyada ka time Laga sakta hai on an average.
Conclusion
Agar koi company operate karna band kar deti hai tab striking off ek preferable option hota hai company ke closure ko achieve karne ke liye ek simple procedure mein. Kyunki is process mein ek limited time liya jata hai aur yah ek Les expensive process hai.
However is process ke liye eligible hone ke liye ek company ko Apne sare liability aur dues ko pay off karna padta hai. Use company ke under Kisi bhi tarah ke pending proceedings nahin hone chahie.
Companies mostly operations ko isiliye rokati Hai kyunki vah ek profitable business nahin De paate hain aur unki network significantly kam hoti jaati Hai.
Aise situations mein company ko wind up route ko follow karna padta hai.
July 2011 ministry ne ek circular issue kiya tha jahan per windup proceedings ke bare mein detail mein bataya gaya hai. Is process ko isliye apnaya Gaya taki company ke dissolution process ko simplar or effective banaya Ja sake Bina size aur nature of the company ko dekhe.
Striking off aur winding up ek aise process hai jo company ke dissolution mein kafi madad karte Hain.
Strike off or wind up ki jankari hona ek company ke liye bahut jaruri hota Hai.
Yah company ko future mein hone wali legal problems se bachata hai aur company ko legal issues mein kafi madad bhi karta hai.
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