Appealability of company petition admission orders turns on whether the order affects substantive rights, not mere procedure.

Admission of a company petition and postponement of the question of advertisement are separate procedural stages under the Companies (Court) Rules, 1959. An order made at the admission stage does not finally determine the company's rights or liabilities and is only a step in aid of winding-up proceedings. The phrase "any order" in section 483 of the Companies Act, 1956 is construed to cover only orders affecting substantive rights, not mere interlocutory directions. On that basis, an order admitting the petition was held not to be appealable.

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Issues: Whether an order admitting a company petition and postponing the question of advertisement is appealable under section 483 of the Companies Act, 1956.

Analysis: The order of admission did not finally affect the company's rights or liabilities. Under rule 96 of the Companies (Court) Rules, 1959, admission of the petition and directions regarding advertisement are separate stages, and even after admission the company may seek an order that the petition should not be advertised. The expression "any order" in section 483 was construed to cover only such orders as affect rights, not mere procedural steps taken in aid of the winding-up proceeding.

Conclusion: The order admitting the company petition was not appealable, as it was only a procedural/interlocutory order not affecting any right of the appellant.

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