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Issues: Whether the District Judge had jurisdiction to entertain the winding up proceedings and whether that jurisdiction could still be questioned.
Analysis: The statutory scheme under section 3 of the Companies Act, 1913 vested jurisdiction in the High Court, but the proviso empowered the competent executive authority to authorise District Courts. The earlier notification empowering the District Courts in the Central Provinces was held to remain effective notwithstanding the constitutional and administrative changes brought about by the Government of India Act, 1935, the Adaptation of Laws Order, 1937, and later the Adaptation of Laws Order, 1950. The saving provisions preserved existing notifications and continued the earlier jurisdiction until altered by competent authority. In addition, an objection to jurisdiction not raised below could not be permitted to defeat the proceedings at that stage.
Conclusion: The District Judge had jurisdiction to entertain the proceedings, and the jurisdictional objection could not then be raised.