https://www.taxtmi.com/caselaws?id=98128 Rule 30 of the Companies (Winding-up) Rules, 1949 was construed strictly: an affidavit verifying a winding-up petition must ordinarily be sworn by a director, secretary, or other principal officer of the company. An authorised attorney, even if empowered by a power of attorney to present petitions and swear affidavits, does not thereby become a principal officer for this purpose. The article notes that only exceptional circumstances may justify departure from the rule, because literal compliance allows easy verification in winding-up proceedings. Accordingly, an affidavit sworn by a non-officer attorney is not sufficient compliance with rule 30 unless the required officer status is shown. 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 was construed strictly: an affidavit verifying a winding-up petition must ordinarily be sworn by a director, secretary, or other principal officer of the company. An authorised attorney, even if empowered by a power of attorney to present petitions and swear affidavits, does not thereby become a principal officer for this purpose. The article notes that only exceptional circumstances may justify departure from the rule, because literal compliance allows easy verification in winding-up proceedings. Accordingly, an affidavit sworn by a non-officer attorney is not sufficient compliance with rule 30 unless the required officer status is shown. Case-Laws Companies Law Mon, 01 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98128