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Issues: Whether Order XXXIII of the Code of Civil Procedure, 1908 (suits by paupers) applies to companies and whether an official liquidator may present and prosecute a suit in forma pauperis on behalf of a company.
Analysis: Order XXXIII, Rule 1 permits a "pauper" to institute a suit subject to the order's provisions; the Code does not define "person" and the definition in the General Clauses Act applies unless repugnant. A company, being a "person" under that definition, may be unable to pay court-fees and thus prima facie entitled to seek leave to sue in forma pauperis. The explanation to Rule 1 regarding deduction for necessary wearing apparel does not imply that only human beings can be paupers; a company simply cannot deduct wearing apparel. Rule 3's requirement of personal presentation does not exclude cases where personal appearance is impossible by reason of the party being a company, infant, or lunatic; in such cases law permits representation (e.g., next friend, guardian ad litem), and the Companies Act and Order XXIX provide that a liquidator or principal officer may act for the company. The liquidator's personal financial status is immaterial; the real question is whether the actual plaintiff (the company) is a pauper. Payment of a commission to a liquidator under statutory authority does not constitute an agreement with a third person disqualifying the company under Order XXXIII, Rule 5.
Conclusion: Order XXXIII of the Code of Civil Procedure, 1908 applies to companies; an official liquidator may present and prosecute a suit in forma pauperis on behalf of a company that is a pauper; the liquidator's receipt of statutory remuneration does not disqualify the company from proceeding in forma pauperis.