Winding up petition verification must comply strictly with affidavit rules; notary declaration alone is insufficient and re-verification was impermissible.

A winding up petition must be verified by affidavit in the prescribed manner, and a mere declaration before a notary public does not satisfy that requirement. Strict compliance with Rule 21 of the Companies (Court) Rules, 1959, read with the relevant verification rules, was treated as essential because the filing date can affect the winding up process, relation-back consequences, and third-party rights. The defect was not regarded as a curable irregularity, so re-verification after filing was held impermissible in the circumstances and the petition could not proceed.

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Issues: Whether a winding up petition verified only by a declaration before a notary public satisfied the mandatory verification requirements, and whether leave could be granted to re-verify the petition after filing.

Analysis: Rule 21 of the Companies (Court) Rules, 1959 requires a winding up petition to be verified by affidavit in the prescribed manner, and Rule 18(a) read with the applicable procedural rules requires the verification to be sworn before a competent authority. A declaration before a notary public was held not to amount to a valid affidavit or solemn affirmation for this purpose. The Court treated strict compliance with the verification requirement as essential in a winding up matter because the filing date affects the operation of the winding up process and the consequences flowing from relation back, including questions of dealings with assets and third-party rights. The defect was therefore not treated as a curable irregularity, and re-verification was held impermissible in the circumstances.

Conclusion: The verification was invalid, leave to re-verify was refused, and the petition could not be proceeded with.

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