Companies Act Section 355 — Court, tribunal or person, etc., before whom affidavit may be sworn
CHAPTER XX WINDING UP
Commercial / Corporate
Summary
Sub-section (1) sets out where an affidavit that is required under this Chapter may be sworn. Under clause (a), if the affidavit is sworn in India, it may be sworn before any court, tribunal, judge, or person who is lawfully authorised to take and receive affidavits. Under clause (b), if the affidavit is sworn in any other country, it may be sworn before any court, judge, or person lawfully authorised to take and receive affidavits in that country, or before an Indian diplomatic or consular officer.
Sub-section (2) states that all tribunals, judges, Justices, commissioners, and persons acting judicially in India must take judicial notice of the seal, stamp, or signature of any such court, tribunal, judge, person, diplomatic or consular officer, when that seal, stamp, or signature is attached, appended, or subscribed to any such affidavit or to any other document to be used for the purposes of this Chapter.
Official Text
(1) Any affidavit required to be sworn under the provisions, or for the purposes, of this Chapter may be sworn—
(a) in India before any court, tribunal, judge or person lawfully authorised to take and receive affidavits; and
(b) in any other country before any court, judge or person lawfully authorised to take and receive affidavits in that country or before an Indian diplomatic or consular officer.
(2) All tribunals, judges, Justices, commissioners and persons acting judicially in India shall take judicial notice of the seal, stamp or signature, as the case may be, of any such court, tribunal, judge, person, diplomatic or consular officer, attached, appended or subscribed to any such affidavit or to any other document to be used for the purposes of this Chapter.