Registered office determines jurisdiction for winding up references under SICA, requiring transmission to the proper High Court.

For a winding up reference under SICA, territorial jurisdiction depends on the location of the company's registered office. Reading section 20 of the Sick Industrial Companies (Special Provisions) Act, 1985 with section 10 of the Companies Act, 1956, the concerned High Court is the High Court having jurisdiction over the place where the registered office is situated. As the company's registered office was at Calcutta, the Madhya Pradesh High Court was not the proper High Court to entertain the reference, and the matter had to be transmitted to the Calcutta High Court.

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Issues: Whether the Madhya Pradesh High Court had territorial jurisdiction to entertain the BIFR reference for winding up, and whether the reference ought to have been sent to the High Court having jurisdiction where the company's registered office was situated.

Analysis: Jurisdiction under the winding up framework was held to depend upon the place where the company's registered office is situated. Section 20 of the Sick Industrial Companies (Special Provisions) Act, 1985 was read with section 10 of the Companies Act, 1956, under which the High Court having jurisdiction is the High Court in relation to the place of the registered office. Since the registered office was at Calcutta, the reference had to be made to the Calcutta High Court as the proper and concerned High Court.

Conclusion: The Madhya Pradesh High Court was not the concerned High Court within the meaning of section 20 of the Sick Industrial Companies (Special Provisions) Act, 1985 read with section 10 of the Companies Act, 1956, and had no territorial jurisdiction to entertain the reference.

Final Conclusion: The reference was returned for transmission to the Calcutta High Court, and the territorial jurisdiction objection was upheld.

Ratio Decidendi: For a winding up reference under SICA, the concerned High Court is determined by the location of the company's registered office under the Companies Act.

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