law: Companies Act, 2013 
  318.
  
    Final
  
  meeting and dissolution of company.
  1.      As soon as the
  
  affairs of a company are fully wound up, the Company Liquidator shall prepare a
  
  report of the winding up showing that the property and assets of the company
  
  have been disposed of and its debt fully discharged or discharged to the
  
  satisfaction of the creditors and thereafter call a general meeting of the
  
  company for the purpose of laying the final winding up accounts before it and
  
  giving any explanation therefore.
  2.      The meeting referred
  
  to in sub-section (1 ) shall be called by the Company Liquidator in such
  
  form and manner as may be prescribed.
  3.      If the majority of
  
  the members of the company after considering the report of the Company
  
  Liquidator are satisfied that the company shall be wound up, they may pass a
  
  resolution for its dissolution.
  4.      Within two weeks
  
  after the meeting, the Company Liquidator shall—
  a.     
  
    send
  
  to the Registrar—
                       
  
   i.        
  
    a
  
  copy of the final winding up accounts of the company and shall make a return in
  
  respect of each meeting and of the date thereof; and
                      
  
   ii.        
  
    copies
  
  of the resolutions passed in the meetings; and
  a.    
  
  
  b.    
  
    file
  
  an application along with his report under sub-section (1 ) in such
  
  manner as may be prescribed along with the books and papers of the company
  
  relating to the winding up, before the Tribunal for passing an order of
  
  dissolution of the company.
  1.     
  2.     
  3.     
  4.     
  5.      If the Tribunal is
  
  satisfied, after considering the report of the Company Liquidator that the
  
  process of winding up has been just and fair, the Tribunal shall pass an order
  
  dissolving the company within sixty days of the receipt of the application
  
  under sub-section (4 ).
  6.      The Company
  
  Liquidator shall file a copy of the order under sub-section (5 ) with the
  
  Registrar within thirty days.
  7.      The Registrar, on
  
  receiving the copy of the order passed by the Tribunal under subsection (5 ),
  
  shall forthwith publish a notice in the Official Gazette that the company is
  
  dissolved.
  8.      If the Company
  
  Liquidator fails to comply with the provisions of this section, he shall be
  
  punishable with fine which may extend to one lakh rupees.