https://www.taxtmi.com/caselaws?id=294712 A winding-up petition could not be verified and filed by the deponents because they were not duly authorised by the petitioning creditors. The Court required valid board resolutions supported by powers of attorney, but none were produced. The power of attorney relied on was notarised in Singapore, and the consular endorsement did not establish responsibility for its contents. Section 85 of the Indian Evidence Act, 1872 could not be applied by itself to foreign notarial acts; recognition in India depended on reciprocity under Section 14 of the Notaries Act, 1952 and the relevant Central Government notification. In the absence of such notification, the foreign notarial act was not judicially recognisable, and the petition was liable to rejection. en-us Thu, 12 Feb 2015 00:00:00 +0530 Thu, 29 Apr 2021 10:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294712 A winding-up petition could not be verified and filed by the deponents because they were not duly authorised by the petitioning creditors. The Court required valid board resolutions supported by powers of attorney, but none were produced. The power of attorney relied on was notarised in Singapore, and the consular endorsement did not establish responsibility for its contents. Section 85 of the Indian Evidence Act, 1872 could not be applied by itself to foreign notarial acts; recognition in India depended on reciprocity under Section 14 of the Notaries Act, 1952 and the relevant Central Government notification. In the absence of such notification, the foreign notarial act was not judicially recognisable, and the petition was liable to rejection. Case-Laws Indian Laws Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294712