https://www.taxtmi.com/caselaws?id=336657 A company petition for winding up may be verified by a duly authorised person where leave is granted for sufficient reason, and a board-backed power of attorney executed through an authorised officer can satisfy that requirement. A power of attorney executed and notarised in China attracted the presumption under Section 85 of the Indian Evidence Act, while Section 57 required judicial notice of the notary's seal. Section 14 of the Notaries Act, 1952 did not limit or override those Evidence Act provisions, so a Central Government notification was not necessary for reliance on the foreign notarisation. The objection to maintainability therefore failed, and the petition was admitted. en-us Wed, 14 Dec 2016 00:00:00 +0530 Tue, 27 Dec 2016 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336657 A company petition for winding up may be verified by a duly authorised person where leave is granted for sufficient reason, and a board-backed power of attorney executed through an authorised officer can satisfy that requirement. A power of attorney executed and notarised in China attracted the presumption under Section 85 of the Indian Evidence Act, while Section 57 required judicial notice of the notary's seal. Section 14 of the Notaries Act, 1952 did not limit or override those Evidence Act provisions, so a Central Government notification was not necessary for reliance on the foreign notarisation. The objection to maintainability therefore failed, and the petition was admitted. Case-Laws Companies Law Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336657