Mandatory service in winding up proceedings requires notice at the registered office; invalid service made the order unsustainable.

In winding up proceedings, service of the company petition must comply strictly with Rules 27 and 28 of the Companies (Court) Rules, 1959, including service at the company's registered office where one exists. Service at an incorrect old address, coupled with advertisement, does not satisfy the prescribed mode where the registered office has been duly intimated to the Registrar of Companies as shifted. Because winding up has serious civil consequences, non-compliance with mandatory service requirements invalidates the proceeding; the winding up order was therefore set aside and the petition restored.

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Issues: Whether the winding up order could be sustained when the company petition was not served at the company's registered office and the notice was effected only at an incorrect address and by advertisement.

Analysis: Rule 27 and Rule 28 of the Companies (Court) Rules, 1959 require service of the notice of petition and copy of the petition on the company in the prescribed manner, ordinarily at its registered office, and only in the absence of a registered office at the principal or last known principal place of business. The registered office of the company had been intimated to the Registrar of Companies as shifted to Sriperumbudur, and the materials showed that the petition and advertisements proceeded on the old Chennai address. In a winding up matter, strict compliance with the prescribed mode of service is mandatory because an order of winding up has serious civil consequences.

Conclusion: The service was invalid and the winding up order could not be sustained. The order winding up the company was set aside and the company petition was restored.

Ratio Decidendi: In a winding up proceeding, service of the company petition in the manner prescribed by the Companies (Court) Rules, including service at the registered office where one exists, is mandatory, and an order passed without such proper service is liable to be set aside.

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