Mandatory notice before claim adjudication invalidates proceedings when statutory liability of the company is preserved.

Where a statute preserves the company's liability for outstanding amounts after an undertaking vests in Government, the Commissioner must serve notice on the company before adjudicating the claim. The absence of such notice was treated as a defect going to the root of the proceeding and as a breach of natural justice. The adjudication was therefore void and unenforceable against both the company and the Government, and the refusal to grant relief was justified.

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Issues: Whether the Commissioner's adjudication was void and unenforceable for want of notice to the company, thereby violating principles of natural justice.

Analysis: The statutory scheme provided that the company continued to remain liable for outstanding amounts, even though the undertaking had vested in the Government. In that setting, notice to the company was required before the Commissioner could adjudicate the claim. The records showed that such notice had not been served, and this defect was treated as going to the root of the proceeding.

Conclusion: The adjudication was void for want of notice and could not be enforced against the company or the Government. The refusal to grant relief was therefore justified.

Ratio Decidendi: Where a statute preserves liability of the company and the claim adjudication affects that liability, compliance with notice requirements is mandatory and absence of notice renders the proceeding void for breach of natural justice.

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