138. Companies.

A company may be a petitioning creditor1. It may act by any of its duly authorised officers2, and may give a general authority to an officer to present bankruptcy petitions3 in the future in respect of debts which may not have arisen at the date when the authority is given4. It is sufficient if the company's seal is affixed to the copy which constitutes the officer's authority5, the sufficiency of which may be inquired into by the court, although the debtor has not taken objection to it