TaxTMI 
TaxTMI 
1968 (5) TMI 43
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....on of Rs. 3,404,68 paise for non-delivery of a consignment booked from Bombay to Katihar. The petitioner was defendant No. 1 and opposite party No. 2 was defendant No. 2 in the court below. The suit was decreed ex parte against the petitioner, which is a company having its head office at 134/4, Mahatma Gandh,i Road, Calcutta, carrying on transport business all over India. The ex parte decree was passed on the 19th May, 1965. The petitioner filed an application under Order IX, rule 13, of the Code of Civil Procedure, for setting aside the said decree. The case of the petitioner is that no summons has been duly served and the petitioner got the knowledge of the suit only on the 20th July, 1965, when the director of the petitioner gave telepho....
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....ause Court, Calcutta. He stated that he served the summons on the petitioner at 134/4, Mahatma Gandhi Road, Calcutta. At first he met an employee of the petitioner and requested him to take the summons, and on his refusal, he affixed the summons in the office of the petitioner, and wrote out the service report (exhibit A). In this situation, the courts below have come to the conclusion that the summons on the petitioner, which is a corporation, had been duly served. On the question of limitation the courts below disbelieved the petitioner's case that it got knowledge on the 20th July, 1965, as stated in the petition. In view of the findings on both the points, the courts below have dismissed the application of the petitioner. The petitioner....
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....or if there is no registered office then at the place where the corporation carries on business." The word "corporation" has been used in the Code of Civil Procedure with reference to section 34 of the Indian Companies Act. Under that section when a company is registered, the Registrar of Companies certifies under his hand the fact of such registration. The effect of incorporation is that the company becomes a body corporate having perpetual succession and a common seal. It also refers to corporation established by an Act of Parliament. This is obvious because Order 29 of the Code of Civil Procedure refers to corporations while Order 30 of the Code of Civil Procedure, refers to firms and there is no specific provision for companies registe....