The office of the Official Liquidator, High Court, Calcutta  is attached to and works under the close supervision and control of the Company Court, High Court, Calcutta  and is also an integral part of the Ministry of Corporate Affairs and handles the winding up process of companies registered in Kolkata Registrar of Companies  as mandated by the Companies Act, 1956. The winding up process includes taking possession of the assets of a company ordered to be wound up, bringing the assets of the company to sale via public auction, recovery of debts due to the company, invitation of claims against the company, settlement of claims so received, distribution of funds to the creditors and contributories, prosecution of directors of the company in the event of misfeasance and eventual dissolution of the company.

The Calcutta High Court is the oldest High Court in India. It was established as the High Court of Judicature at Fort William on 1 July 1862 under the High Courts Act, 1861. It has jurisdiction over the state of West Bengal and the Union Territory of the Andaman and Nicobar Islands. It was preceded by the Supreme Court of Judicature at Fort William. The High Court building is an exact replica of the Cloth Hall, Ypres, in Belgium It is recorded that when the original Cloth Hall burnt down, a blue print of Granville’s Calcutta High Court had to be consulted before rebuilding

Barnes Peacock was the first Chief Justice of the High Court. He assumed the charge when the court was founded on 1 July 1862. Romesh Chandra Mitter was the first Indian officiating Chief Justice and Phani Bhushan Chakravartti was the first Indian permanent Chief Justice of the court. The longest serving Chief Justice was Sankar Prasad Mitra.