https://www.taxtmi.com/caselaws?id=104046 A winding up petition must disclose the company's registered office, comply with the Companies Act and the Companies (Court) Rules, 1959, and be served in the prescribed manner before it can be entertained or advertised. Territorial jurisdiction lies with the High Court where the registered office is situated, and suppression of that fact is a material defect. Advertisement of such a petition should also be supported by prima facie material showing commercial insolvency, because the process carries serious consequences and should not be used merely for debt recovery. On the stated facts, defective disclosure, defective service, and lack of insolvency material rendered the petition an abuse of process. en-us Wed, 03 Apr 1996 00:00:00 +0530 Mon, 27 Feb 2012 13:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104046 A winding up petition must disclose the company's registered office, comply with the Companies Act and the Companies (Court) Rules, 1959, and be served in the prescribed manner before it can be entertained or advertised. Territorial jurisdiction lies with the High Court where the registered office is situated, and suppression of that fact is a material defect. Advertisement of such a petition should also be supported by prima facie material showing commercial insolvency, because the process carries serious consequences and should not be used merely for debt recovery. On the stated facts, defective disclosure, defective service, and lack of insolvency material rendered the petition an abuse of process. Case-Laws Companies Law Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104046