Winding-up conviction appeals under the Companies Act follow the special appellate route, not the general criminal appeal route.

A conviction under section 454(5) of the Companies Act, 1956 is treated as part of the special winding-up jurisdiction and not as a conviction after trial in the High Court's extraordinary original criminal jurisdiction. On that basis, the appellate route under section 374(1) of the Code of Criminal Procedure, 1973 does not apply. Section 483 of the Companies Act, 1956, being a wide special appeal provision covering orders and decisions in winding-up matters, governs the remedy instead. The appeal is therefore maintainable under section 483, and the objection that only a direct appeal to the Supreme Court lies fails.

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Issues: Whether a conviction under section 454(5) of the Companies Act, 1956 by a Single Judge of the High Court is appealable to a Division Bench under section 483 of the Companies Act, 1956 or only to the Supreme Court under section 374(1) of the Code of Criminal Procedure, 1973.

Analysis: Section 374(1) of the Code of Criminal Procedure, 1973 confers a direct appeal to the Supreme Court only where the conviction follows a trial by the High Court in its extraordinary original criminal jurisdiction. A conviction under section 454(5) of the Companies Act, 1956 is recorded by the court exercising the special jurisdiction created by section 454(5A), and that is not a conviction in extraordinary original criminal jurisdiction. Section 483 of the Companies Act, 1956 is couched in wide terms and permits appeals from any order or decision made in the matter of the winding up of a company. An order of conviction for default in filing the statement of affairs is connected with and forms part of the winding-up process. The special statutory remedy under the Companies Act therefore prevails over the general appellate scheme in the criminal procedure statute.

Conclusion: The appeal lies under section 483 of the Companies Act, 1956 and is not confined to an appeal to the Supreme Court under section 374(1) of the Code of Criminal Procedure, 1973. The objection to maintainability fails and the appeal is maintainable.

Ratio Decidendi: Where a conviction is recorded under the special winding-up provisions of the Companies Act, the appeal provided by section 483 governs, and the general appellate route under section 374(1) of the Code of Criminal Procedure applies only to convictions after trial in extraordinary original criminal jurisdiction.

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