Maintainability of further appeal under Section 10F barred once Section 100A CPC applies, with no Letters Patent Appeal available.

An appeal against a Single Judge's order in an appeal under Section 10F of the Companies Act, 1956 was held not maintainable. Section 483 was confined to appeals from orders or decisions made in winding-up matters and therefore did not support further appellate review in this context. The settled position noted by the Court was that, after Section 100A of the Code of Civil Procedure, 1908 came into force, no further appeal lies from an order passed in a Section 10F appeal. The Court also relied on the Full Bench view that a Letters Patent Appeal is not maintainable against a Single Judge's judgment in a first appeal under a special enactment.

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Issues: Whether the appeal was maintainable against the order of the Single Judge passed in an appeal under Section 10F of the Companies Act, 1956, in view of Section 483 of the Companies Act, 1956 and the bar created by Section 100A of the Code of Civil Procedure, 1908.

Analysis: Section 483 of the Companies Act, 1956 applies only to appeals from orders made or decisions given in the matter of winding up and therefore could not be invoked for the present appeal. The Court noted that the decisions relied upon by the appellant did not assist it, as the legal position stood settled by the Supreme Court that no further appeal lies from an order passed in an appeal under Section 10F of the Companies Act, 1956 once Section 100A of the Code of Civil Procedure, 1908 came into force. The Court also noticed the Full Bench view that a Letters Patent Appeal is not maintainable against a judgment of a Single Judge in a first appeal under a special enactment.

Conclusion: The appeal was not maintainable and was liable to be dismissed.

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