Winding up jurisdiction follows the company's registered office, so the Allahabad High Court lacked territorial jurisdiction.

Territorial jurisdiction for a company winding up petition under section 10(1)(a) of the Companies Act, 1956 depends on the place where the company's registered office is situated. As the incorporation documents and memorandum of association showed the respondent-company's registered office at Calcutta, the High Court at Allahabad had no jurisdiction to entertain the petition. The petition was therefore not maintainable before that court and was dismissed.

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Issues: Whether the company petition for winding up was maintainable before the High Court at Allahabad when the registered office of the respondent-company was situated at Calcutta.

Analysis: Jurisdiction under section 10(1)(a) of the Companies Act, 1956 depends upon the place where the registered office of the company concerned is situated. The incorporation documents and memorandum of association showed the registered office of the respondent-company at Calcutta. In such circumstances, the High Court at Allahabad lacked jurisdiction to entertain the winding up petition.

Conclusion: The company petition was not maintainable before the High Court at Allahabad and was dismissed.

Ratio Decidendi: For a company petition, territorial jurisdiction lies with the High Court having jurisdiction over the place where the company's registered office is situated.

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