https://www.taxtmi.com/caselaws?id=99103 Rule 139 of the Companies (Court) Rules, 1959, is treated as directory when used to regulate applications for court sanction under section 457(1) of the Companies Act, 1956, because the statute makes the court's sanction the essential requirement and does not make strict procedural compliance a jurisdictional condition. Non-issuance of notice to the petitioning creditor did not invalidate the sanction where the respondents were only debtors and were not persons prejudicially affected by the order. The sanction granted by the court therefore remained valid, and non-compliance with the rule could not defeat the petition's maintainability on that ground. en-us Thu, 31 May 1973 00:00:00 +0530 Wed, 25 Jan 2012 11:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99103 Rule 139 of the Companies (Court) Rules, 1959, is treated as directory when used to regulate applications for court sanction under section 457(1) of the Companies Act, 1956, because the statute makes the court's sanction the essential requirement and does not make strict procedural compliance a jurisdictional condition. Non-issuance of notice to the petitioning creditor did not invalidate the sanction where the respondents were only debtors and were not persons prejudicially affected by the order. The sanction granted by the court therefore remained valid, and non-compliance with the rule could not defeat the petition's maintainability on that ground. Case-Laws Companies Law Thu, 31 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99103