law: Companies Act, 1956
  Sec 10    -    
  
  Jurisdiction of Courts. 
  (1) The Court having jurisdiction under this
  
  Act shall be :
  (a) the High Court having jurisdiction in
  
  relation to the place at which the registered office of the company concerned
  
  is situate, except to the extent to which jurisdiction has been conferred on
  
  any District Court or District Courts subordinate to that High Court in
  
  pursuance of sub-section (2) ; and
  (b) where jurisdiction has been so conferred,
  
  the District Court in regard to matters falling within the scope of the
  
  jurisdiction conferred, in respect of companies having their registered offices
  
  in the district.
  (2) The Central Government may, by
  
  notification in the Official Gazette and subject to such restrictions,
  
  limitations and conditions as it thinks fit, empower any District Court to
  
  exercise all or any of the jurisdiction conferred by this Act upon the Court,
  
  not being the jurisdiction conferred
  (a) in respect of companies generally, by
  
  sections 237, 391, 394, 395 and 397 to 407, both inclusive ;
  (b) in respect of companies with a paid-up
  
  share capital of not less than one lakh of rupees, by Part VII (sections 425 to
  
  560) and the other provisions of this Act relating to the winding up of
  
  companies.
  (3) For the purposes of jurisdiction to wind
  
  up companies, the expression " registered office " means the place
  
  which has longest been the registered office of the company during the six
  
  months immediately preceding the presentation of the petition for winding up.