Lets Analyze

In the previous issue we have been discussing regarding the Section 2(30) of the Companies Act 1956, we shall continue to deal with the same Section in this issue also.

Section 2(30) reads as under:

“Officer includes any Director, Manager or Secretary or any person in accordance with whose directions or instructions the Board of Directors or any one or more of the Directors is or are accustomed to Act”.


Can the “Liquidator” of the Company be considered as the officer of the Company as per the said Section.


i) Yes the Liquidator of the Company can be treated as the officer of the Company.

Decided case-law:

Official Liquidator, Baroda Batteries Limited


Registrar of Companies, Gujarat


The case has been decided based on the logic that the liquidator while dealing with the liquidation proceedings, represents that company till it is dissolved and he is the only person who can alone act on or behalf of the Company. Henceforth, Liquidator can be considered as the officer of the Company.

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