Mandatory Gazette publication for winding-up petitions cannot be waived by inherent or discretionary court powers.

Rule 24 of the Companies (Court) Rules, 1959 requires a winding-up petition to be advertised in the Official Gazette of the relevant State or Union Territory and in specified newspapers. That mandatory mode of publication cannot be displaced by the court's discretion under rule 99, and the inherent powers preserved by rules 6 and 9 cannot override an express procedural requirement. The principle that a thing required by law to be done in a particular manner must be done in that manner was applied to treat Gazette publication as essential for wider publicity and authenticity. The petition therefore had to comply strictly with the prescribed advertisement requirement.

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Issues: Whether the court could dispense with the requirement of advertising a winding-up petition in the Official Gazette under the Companies (Court) Rules, 1959.

Analysis: Rule 24 of the Companies (Court) Rules, 1959 requires a winding-up petition to be advertised in the Official Gazette of the State or Union Territory concerned and in specified newspapers. The discretion referred to in rule 99 is confined to the timing and manner within the limits of rule 24 and does not override the mandatory character of the Gazette publication for a winding-up petition. The inherent powers preserved by rules 6 and 9 cannot be used to defeat an express procedural mandate where the rules specifically prescribe the mode of advertisement. The principle that a thing required by law to be done in a particular manner must be done in that manner was applied to hold that Gazette publication serves an important function of wider publicity and authenticity.

Conclusion: The requirement of advertisement in the Official Gazette could not be dispensed with, and the company court had no power under rules 6, 9 or 99 to waive that mandatory requirement.

Final Conclusion: The appeal failed because the statutory mode of advertisement for a winding-up petition had to be strictly followed.

Ratio Decidendi: Where a procedural rule expressly prescribes the manner of advertisement for a winding-up petition, the court's inherent or general discretionary powers cannot be invoked to dispense with that mandatory requirement.

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