Circular of the Ministry of Corporate Affairs dated 27th February, 1955 on section 4 of the Companies (Donations to National Funds) Act, 1951 [C10-AYX]
As at 6 September 2026. In force from 27 February 1955.
F. No. 33/84/1955-MINI
Government of India
Ministry of Corporate Affairs
Ministry of Corporate Affairs
New Delhi, dated the 27th February, 1955
To
All Registrars of Companies and Registrars of Companies
Subject: Section 4 of the Companies (Donations to National Funds) Act, 1951 (54 of 1951), the winding up of a company, regarding.
1. References have been received in the Ministry of Corporate Affairs seeking clarification on the manner in which section 4 of the Companies (Donations to National Funds) Act, 1951 (54 of 1951) (hereinafter referred to as the Act) is to be applied to liquidators who undertake the winding up of a company at more than one place.
2. The matter has been examined. Section 4 of the Act requires every liquidator to make an application to the Registrar of Companies within the period stated in that section.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the winding up of a company is undertaken, and the Registrar of Companies shall process each application in accordance with section 4 of the Act and the rules made thereunder.
4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Ministry of Corporate Affairs.
(Under Secretary to the Government of India)
Made under
No enabling provision stated.
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