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of <h1>Jurisdiction Under Companies Act 1956: High Courts Handle Key Matters; District Courts May Be Delegated Specific Cases</h1> The jurisdiction of courts under the Companies Act, 1956, is primarily vested in the High Court corresponding to the location of a company's registered office. However, jurisdiction can be delegated to District Courts by the Central Government through official notification, subject to specific restrictions and conditions. District Courts may handle certain company matters unless they involve sections related to investigations, compromises, arrangements, and winding up of companies with significant paid-up capital. For winding-up purposes, the 'registered office' is defined as the location that has been the company's registered office for the longest period in the six months before the winding-up petition.
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