ROC-cum-OLs

ROC-cum-OLs refer to Registrar of Companies-cum-Official Liquidators. Their main functions are registry, scrutiny of annual returns, balance sheets and other documents of public and private companies under the provisions of Companies Act, 1956 and to take necessary action on the irregularities noticed as a result of such scrutiny. ROC-cum-OLs are also attached to the High Courts and are in charge of the companies under compulsory liquidation.