<h2 class="ql-align-center">JUDGMENT</h2><p><strong>GERTRUDE TORKORNOO, J. A.</strong></p><p>When it comes to ending the operation of a company, one does not have the option of using many ways. From Sections 246 to 261, The Companies Code 1963 Act 179 and Bodies Corporate (Official Liquidations) Act, 1963 (Act 180) designate two main models for doing so. These are private or official liquidation and winding up. Departing from these models will cause invalidity of the process through infringement of statute. The case of the appellant is that on 19^th August, 2011, the Directors of Capricorn Development Company Limited wrote to the Registrar of Companies stating that:</p><blockquote>‘The directors of Capricorn Development Company Ltd. with effect from this day 22^nd August, 2011 wish to cancel our ‘Capricorn Development Company ‘due to financial constraint and hope the Registrar of Companies will take action on it.’</blockquote><p>With this request and nothing more, the office of the Registrar General proceeded ten (10) days later on 1^st September, 2011 to issue a <em>‘NOTICE OF</em> <em>DIS…</em></p>