Although it is now well settled that S. 10 of the Companies Act only identifies the company Court invested with the authority to decide disputes arising in relation to the provisions of Companies Act and that the Section, of its own force, is not a jurisdiction conferring provision1, it is not uncommon to come across judicial decisions which rely upon the section as a substantive provision for grant of jurisdiction to decide a case even when there is no provision in the Act which, in terms, confers the jurisdiction on the Court to entertain the subject-matter of dispute. One such example is a recent decision of a single Judge of the Allahabad High Court in Kothari Products Ltd. v. Registrar of Companies and others,2 (2000) 3 Comp LJ 17. In that case the name of the respondent Company was Parag International Ltd. and that name included the registered trade mark name “Parag” of which the petitioner Kothari P ....