- (1.) Heard Sri Sudeep Seth, learned counsel for the applicant.
(2.) The reporting section of the Registry of this Court has made a note requesting the Court as to whether the matter is maintainable at Lucknow or not. The note reads as under:-- "In view of notification No. 576 dt. 05.08.1975, it is provided that all the matters of Companies Act (except upto the stage of winding i.e. upto the stage of proceedings under Section 439 of Companies Act) shall be heard at Allahabad. May the Hon'ble Court kindly see whether this Company Application is maintainable before this Hon'ble Court?" The said note refers to Notification No. 576 dated 05.08.1975. The said notification, a copy of which has been placed before the Court by Sri Sudeep Seth, reads as under:-- "HIGH COURT OF JUDICATURE AT ALLAHABAD ADMINISTRATIVE DEPARTMENT NOTIFICATION No. 576/lb-39 dated- Allahabad: August 5, 1975 WHEREAS by notification No. 8427/lb-39-49 dated the 16th of July, 1949 the Lucknow Bench of the High Court of Judicature at Allahabad was not to exercise the jurisdiction and power of the High Court in respect of cases arising in the areas of erstwhile Oudh under the following Acts and those were to be heard at Allahabad; 1. The Indian Divorce Act, 1869 (Act IV of 1869). 2. The Special Marriage Act, 1872 (Act III of 1872) 3. The Indian Succession Act, 1925 (Act XXXIX of 1925) 4. The Indian Matrimonial Cases (War Marriages) Act, 1948 (Act XL of 1948). 5. The Companies Act, 1913 (Act VII of 1913) 6. The Income Tax Act, 1922 (Act XI of 1922). AND WHEREAS by the subsequent notification no. .... dated the 2nd of July, 1954, the Lucknow Bench of the High Court of Judicature at Allahabad was to exercise the jurisdiction and power of the High Court in respect of cases under the following Acts arising in the areas of erstwhile Oudh; 1. The Indian Divorce Act, 1869 (Act IV of 1869) 2. The Special Marriage Act, 1872 (Act III of 1872) 3. The Indian Succession Act, 1925 (Act XXXIX of 1925) 4. The Indian Matrimonial Cases (War Marriages) Act, 1948. In the cases under the Indian Companies Act, 1913 (Act VII of 1913) and Indian Income Tax Act, 1922 (Act XI of 1922) arising in the areas of erstwhile Oudh continued to be heard and decided at Allahabad and the Lucknow Bench was not to exercise jurisdiction and power of the High Court in respect to these classes of cases; AND WHEREAS it is desirable that the Lucknow Bench of the High Court of Judicature at Allahabad should exercise the jurisdiction and power of the High Court in respect of cases under the Income Tax Act, 1961 and under the Companies Act, 1956 upto the stage of winding up lying with the area of erstwhile Oudh; NOW THEREFORE, in exercise of the powers conferred by Clause 14 of the U.P. High Court (Amalgamation) Order, 1948 ... the Hon'ble Chief Justice of the High Court of Judicature at Allahabad is pleased to direct that w.e.f. 1st October, 1975, the Lucknow Bench of the High Court of Judicature at Allahabad shall exercise the jurisdiction and power of the High Court in respect of the cases under the following Acts arising in the areas of erstwhile Oudh: 1. The Income Tax Act, 1961 (Act No. XLIII of 1961) 2. The Companies Act, 1956 (Act No. 1 of 1956) Upto the stage of winding up i.e. upto the stage of proceedings under Section 439 Companies Act, 1956; PROVIDED that after the winding up order is passed the subsequent proceedings will be heard at Allahabad. PROVIDED FURTHER that all proceedings under above Acts instituted or commenced before the date of enforcement of this notification, shall continue to be heard at Allahabad. PROVIDED FURTHER that this notification shall not affect the operation of notification no. 5877/lb-39 dated April 15, 1975 and notifications dated May 1, 1973 and December 21, 1975, which shall continue to remain in force."
(3.) By means of the said notification issued by the Chief Justice in exercise of his powers conferred by Clause 14 of the U. P. High Court (Amalgamation) Order, 1948 it has been ordered that with effect from 01.10.1975 the Lucknow Bench of the High Court of Judicature at Allahabad shall exercise the jurisdiction and power of the High Court in respect of the cases under the Income Tax Act, 1961 and the Companies Act, 1956 arising in the areas of erstwhile Oudh, upto the stage of winding up i.e. upto the stage of proceedings under Section 439 of the Companies Act, 1956 provided that after the winding up the subsequent proceedings shall be heard at Allahabad.;