Infrastructure Development Corporation of Assam Limited was incorporated on 27.06.2006 as a Non-Government Public Limited Company. The company had two directors who declared solvency, stating they had made full inquiry into the company's affairs and believed it had no debts. The company had not earned any revenue during the past two years (2015-16 and 2016-17), with its only income being interest on fixed deposits. The company was declared liquidated, and the directors declared that the liquidation was not intended to defraud anyone. Payments to official creditors were made. The company's assets, consisting of fixed deposits, were liquidated, and the bank account was closed on 02.03.2019. The audited accounts of the liquidation, dated 01.03.2019, showed that the

Infrastructure Development Corporation of Assam Limited was incorporated on 27.06.2006 as a Non-Government Public Limited Company. The company had two directors who declared solvency, stating they had made full inquiry into the company's affairs and believed it had no debts. The company had not earned any revenue during the past two years (2015-16 and 2016-17), with its only income being interest on fixed deposits. The company was declared liquidated, and the directors declared that the liquidation was not intended to defraud anyone. Payments to official creditors were made. The company's assets, consisting of fixed deposits, were liquidated, and the bank account was closed on 02.03.2019. The audited accounts of the liquidation, dated 01.03.2019, showed that the