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<h1>Jurisdiction of courts: registered office location governs forum; central notification can empower district courts with limits.</h1> Section 10 assigns jurisdiction under the Companies Act primarily to the High Court for the place where the company's registered office is situated, while permitting the Central Government by notification to empower subordinate District Courts to exercise specified jurisdiction subject to restrictions; for winding up, the relevant registered office is the place that has been the registered office for the longest period in the six months before presentation of the petition.