(1.) Exemption allowed subject to just exceptions.
(2.) Supreme Court twenty two years back in the judgment in the case of M/s. Patel Roadways Limited, Bombay Vs. M/s. Prasad Trading Company, 1992 AIR(SC) 1514 clarified with respect to Section 20 of Code of Civil Procedure, 1908 (CPC) read with its Explanation that when a suit is filed against a company, the suit cannot be filed at the place where the registered office of the company is situated unless the cause of action accrues at the registered office.
(3.) In the present case, the appellant/plaintiff/employee was employed at Noida in U.P. The appellant/employee worked as an employee at Noida in U.P. The appellant/employee was paid at Noida in U.P. Therefore, entire cause of action accrues at Noida in U.P. and not at Delhi where the suit was filed.