https://www.taxtmi.com/caselaws?id=199574 A winding up petition must be verified by affidavit in the prescribed manner, and a mere declaration before a notary public does not satisfy that requirement. Strict compliance with Rule 21 of the Companies (Court) Rules, 1959, read with the relevant verification rules, was treated as essential because the filing date can affect the winding up process, relation-back consequences, and third-party rights. The defect was not regarded as a curable irregularity, so re-verification after filing was held impermissible in the circumstances and the petition could not proceed. en-us Wed, 25 May 1966 00:00:00 +0530 Mon, 19 Jul 2021 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199574 A winding up petition must be verified by affidavit in the prescribed manner, and a mere declaration before a notary public does not satisfy that requirement. Strict compliance with Rule 21 of the Companies (Court) Rules, 1959, read with the relevant verification rules, was treated as essential because the filing date can affect the winding up process, relation-back consequences, and third-party rights. The defect was not regarded as a curable irregularity, so re-verification after filing was held impermissible in the circumstances and the petition could not proceed. Case-Laws Companies Law Wed, 25 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199574