One of the technical question by Junior legal fellows is :
* If the petition for revival U/S 252(3) is filed by one of the Director whose DIN is not working and company no more working ( stuck off)
then
1. Is it mandatory to file resolution to authorize the Director who's DIN is also frozen and how the resolution is possible for a struck off the company to represent the company? where FORM -9 of the petition in itself is in an affidavit style ?
2. Part 3 of section 252 use the word Member ( along with Company and creditor ) , should the case head be as " member /director /shareholder V/s ROC or 'Company Vs ROC' ?
3. Notice of ROC STK -5 explains two-year ITR and Audit Report pending to file and in the petition, if the NCLT judge ask to file till date is it possible to upload ITR of these years in the absence of Active DIN ? and representing the Income Tax Department that company is stuck off but audit report is signed by CA?
4. Will mere 'Preparation of 'Balance Sheet /financial statement, ITR ACK , Audit report of those three years without upload then putting it along with the petition for revival be sufficient or not ?
There are diffrent views in different NCLT's your answers are welcome
CAclubindia
