TaxTMI 
TaxTMI 
1977 (7) TMI 104
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.... a declaration that the firm stood dissolved on and from January 9, 1974. It appears that thereafter the original defendants who are the respondents before us were transposed as plaintiffs and the appellants who were originally the plaintiffs were transferred to the category of defendants. The transposed defendants raised an objection that the court had no jurisdiction to entertain the suit in view of the provisions of Part X of the Companies Act, 1956. The trial court rejected the application. The defendants then moved the Bombay High Court, Nagpur Bench, in revision. The High Court having dismissed the revision petition the present appeal has been filed with special leave granted by this court. It is argued on behalf of the appellants th....
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....istered company" as defined in section 582(b). Section 583(1) states that "subject to the provisions of this Part, any unregistered company may be wound up under this Act, and all the provisions of this Act with respect to winding up shall apply to an unregistered company, with the exceptions and additions mentioned in sub-sections (2) to (5)". It is not necessary to refer in any great detail to these sub-sections except to point out that subsection (4) mentions the circumstances in which an unregistered company may be wound up, and one of the circumstances is that the company has been dissolved. It may also be stated that under sub-section (3) no unregistered company can be wound up under this Act voluntarily or subject to the supervision ....
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....ffect the operation of any enactment which provides for any partnership, association or company being wound up, or being wound up as a company or as an unregistered company, under the Indian Companies Act, 1913, or any Act repealed by that Act: Provided that references in any such enactment to any provision contained in the Indian Companies Act, 1913, or in any Act repealed by that Act shall be read as references to the corresponding provision, if any, contained in this Act". As the marginal note to this section indicates, this is a saving provision. It leaves unaffected the operation of any enactment, (a) which provides for any partnership, association or company being wound up, or (b) which provides for any partnership, association or c....