In the matter of K.R.K Investments Limited and an application by Nilesh (Company Cause No. 26 of 2019)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
Held that where a liquidator completes winding up and dissolution of a company but omits to distribute company property, the High Court has power under section 117 of the Insolvency Act to order distribution of the remaining property to former shareholders even after the company is struck off the register. Where the company has no outstanding creditors, undistributed property must be vested in the shareholders according to their rights and interests under section 79 of the Insolvency Act.
Outcome
Land property vested in former shareholders as tenants in common in equal shares
Facts
By special resolution dated 28 July 2016, the shareholders of KRK Investments Limited resolved to dissolve the company and appointed Nilesh R Patel as liquidator. The liquidator completed the winding up process, filed final accounts with the Official Receiver, and the company was struck off the register on 13 November 2018. However, land comprised in Leasehold Register Volume 467, Folio 20, Plot 152 Sixth Street, Kampala remained registered in the name of the dissolved company and was not distributed to shareholders. During the liquidation process, shareholder Thakore Vallabhbhai Patel died and his estate vested in Kiritkumar Rasiklal Amin as executor. Former shareholder Ravi Patel challenged the liquidation at the Uganda Registration Services Bureau on the basis that the land had been omitted from distribution. On 14 December 2020, the Official Receiver confirmed there were no outstanding creditor claims against the company. The liquidator, being functus officio, applied to court for an order to vest the undistributed land in the persons entitled to benefit.
Issues
- How should the land comprised in Leasehold Register Volume 467, Folio 20, Plot 152, Sixth Street, Kampala that belonged to the dissolved company be dealt with?
Orders
- Application allowed.
- The land comprised in Leasehold Register, Volume 467, Folio 20, Plot No. 152, Sixth Street, Kampala registered in the name of KRK Investment Limited be distributed and vested in Ravi Patel and Kiritkumar Rasiklal Amin, the Executor of the last will and testament of the late Thakore Vallabhbhai Patel.
- No order as to costs.
Rules and key headnotes
Legislation cited (14)
- Insolvency Act s.79
- Insolvency Act s.84
- Insolvency Act s.117
- Insolvency Act s.62
- Insolvency Act s.67(1)
- Insolvency Act s.84(1)
- Insolvency Act s.117(2)
- Judicature Act s.33
- Civil Procedure Act s.98
- Insolvency Regulations r.202
- Insolvency Regulations r.203
- Insolvency Regulations r.204
- Registration of Titles Act s.59
- Companies Act, 2012
Cases cited (1)
- Jobbingfield Properties v Ssemanda (Civil Suit No. 41 of 2008)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.