https://www.taxtmi.com/caselaws?id=106907 Rule 21 of the Companies (Court) Rules, 1959 governs the affidavit verifying a winding up petition and requires compliance with Form No. 3; the general affidavit requirements in rule 18 do not override that special provision. An affidavit that states the deponent's identity, authority, knowledge of the facts, and basis of the statements substantially complies with the prescribed form, and any verification defect is a curable procedural irregularity. A board-authorised constituted attorney who is conversant with the facts may validly swear the affidavit and institute the proceedings where sufficient authority is shown. On that basis, the objections to maintainability failed and the winding up petition was permitted to proceed. en-us Thu, 14 Dec 2000 00:00:00 +0530 Fri, 16 Mar 2012 12:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106907 Rule 21 of the Companies (Court) Rules, 1959 governs the affidavit verifying a winding up petition and requires compliance with Form No. 3; the general affidavit requirements in rule 18 do not override that special provision. An affidavit that states the deponent's identity, authority, knowledge of the facts, and basis of the statements substantially complies with the prescribed form, and any verification defect is a curable procedural irregularity. A board-authorised constituted attorney who is conversant with the facts may validly swear the affidavit and institute the proceedings where sufficient authority is shown. On that basis, the objections to maintainability failed and the winding up petition was permitted to proceed. Case-Laws Companies Law Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106907