Final meeting and dissolution

(1) In the case of every voluntary winding-up, as soon as the affairs of the company are fully wound-up, the liquidator shall make up an account of the winding-up, showing how the winding-up has been conducted and the property of the company has been disposed of, and thereupon shall call a general meeting of the company for the purpose of laying before it the account and giving any explanation thereof. (2) The meeting shall be called by advertisement in the Gazette specifying the time, place, and object thereof, and published one month at least before the meeting. (3) Within one week after the meeting, the liquidator shall make a return to the Registrar of the holding of the meeting, and of its date and in default of so doing, the liquidator shall be liable 138 to a fine not exceeding twenty-five dollars for every day during which the default continues. (4) The Registrar, on receiving the return mentioned in sub- section (3), shall forthwith register it, and on the expiration of three months from the registration of the return, the company shall be deemed to be dissolved, provided that the court may, on the application of the liquidator or of any other person who appears to the court to be interested, make an order deferring the date at which the dissolution of the company is to take effect for such time as the court thinks fit. (5) It shall be the duty of the person on whose application an order of the court under this section is made, within seven days after the making of the order, to file with the Registrar an office copy of the order, and if that person fails to do so he shall be liable to a fine not exceeding twenty-five dollars for every day during which the default continues.