SECTION 365. ORDER OF DISSOLUTION OF COMPANY
[Effective from 15th December, 2016]
(1) The Official Liquidator shall, if he is satisfied that the company is finally wound up, submit a final report to—
(i) the  [Central Government], in case no reference was made to the Tribunal under sub-section (4) of section 364; and
(ii) in any other case, the  [Central Government] and the Tribunal.
(2) The  [Central Government], or as the case may be, the Tribunal on receipt of such report shall order that the company be dissolved.
(3) Where an order is made under sub-section (2), the Registrar shall strike off the name of the company from the register of companies and publish a notification to this effect.
Companies (Winding Up) Rules, 2020
[Effective from 1st April, 2020]
Rule 191. Inspection of file.—(1) Every duly authorised officer of the Central Government and, save as otherwise provided by these rules, every person who has been a director or officer of a company which is being woundup, shall be entitled, free of charge, at all reasonable times to inspect the file of proceedings of the liquidation, and to take copies or extracts from any document therein on payment at the rate of five rupees per page, to be furnished with such copies or extracts.
(2) Save as otherwise provided by these rules, every contributory and every creditor, whose claim or proof has been admitted, shall be entitled, at all reasonable times to inspect the file of proceedings on payment of one hundred rupees and to be furnished with copies and extracts from any document therein at the rate of five rupees per page.
 Powers of Central Government delegated to Regional Director vide Notification No. No. S.O. 4090(E) dated 19th December, 2016.