https://www.taxtmi.com/caselaws?id=98128 Rule 30 of the Companies (Winding-up) Rules, 1949 requires an affidavit verifying a corporate winding-up petition to be sworn by a director, secretary or other principal officer. A power of attorney authorising an individual to present petitions and swear affidavits does not itself establish principal-officer status. Although a manager may be an officer under the Companies Act, 1948, that status does not automatically meet Rule 30. Departure from the requirement is limited to exceptional circumstances; a fresh affidavit from an eligible corporate officer is required where compliance is not established. en-us Mon, 01 Jun 1964 00:00:00 +0530 Thu, 19 Jan 2012 12:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98128 Rule 30 of the Companies (Winding-up) Rules, 1949 requires an affidavit verifying a corporate winding-up petition to be sworn by a director, secretary or other principal officer. A power of attorney authorising an individual to present petitions and swear affidavits does not itself establish principal-officer status. Although a manager may be an officer under the Companies Act, 1948, that status does not automatically meet Rule 30. Departure from the requirement is limited to exceptional circumstances; a fresh affidavit from an eligible corporate officer is required where compliance is not established. Case-Laws Companies Law Mon, 01 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98128