Company Liquidation in Nepal 2026 — Voluntary, Court Winding-Up
A 2026 practitioner's guide to company liquidation in Nepal — the two parallel regimes (Companies Act 2063 Chapter 20 voluntary winding-up and Insolvency Act 2063 court-ordered liquidation), members' vs creditors' voluntary routes, who can petition the commercial bench of the High Court, liquidator appointment and powers, the Section 57 priority order for settling claims, the restructuring alternative, and the practical distinction between liquidation and OCR strike-off (deregistration).


