(1) 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 . . . under section 94 (members' voluntary) or [his final account and statement under] section 106 (creditors' voluntary).
(2) The registrar on receiving the account [. . .] [, or the account and statement,] [. . .] shall forthwith register [it or] them; and on the expiration of 3 months from the registration of [the account] the company is deemed to be dissolved [. . .].
[(2A) . . .
(2B) . . .]
(3) However, the court may, on the application of the liquidator or any
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