- (1.) The respondent is not called upon. The appeal is intended to be preferred from an order dated 4-8-2004 receiving a winding-up petition and directing advertisements unless instalments are paid. The debt alleged was Rs. 5,00,000. Signed confirmation of account is there made on behalf of the company. The only point taken is that the statutory notice was not served at the registered office of the company.
(2.) We find, however, that it was attempted to be so served but the service was returned as unclaimed.
(3.) Under Section 434(1)(a) statutory presumption shall arise only upon service at the registered office. That is true.;