This section applies, in the case of a company wound up voluntarily, where the liquidator has sent to the registrar of companies his final account F1... under section 94 (members’ voluntary) or F2his final account and statement under section 106 (creditors’ voluntary).

The registrar on receiving the account F3, or the account and statement, F4... shall forthwith register F5it or them; and on the expiration of 3 months from the registration of F6the account the company is deemed to be dissolved F7....

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However, the court may, on the application of the liquidator or 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.

It is the duty of the person on whose application an order of the court under this section is made within 7 days after the making of the order to deliver to the registrar F9a copy of the order for registration; and if that person fails to do so he is liable to a fine and, for continued contravention, to a daily default fine.