Appealability of winding-up examination orders: a direction to directors for examination was not a judgment and could not be appealed.

An order in winding-up proceedings directing directors to appear for examination under Section 195 of the Companies Act, 1913 was held not to be a judgment appealable under Section 202 read with Clause 15 of the Letters Patent. The court reasoned that an appeal under Section 202 is subject to the same conditions as an appeal from an ordinary civil order, so the impugned order had to finally determine a right or liability to qualify as a judgment. Because the direction only recorded a prima facie basis for obtaining information about the company's affairs and did not adjudicate any liability of the directors, it lacked the character of a judgment. The appeal was therefore incompetent and dismissed with costs.

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Issues: Whether an order made in winding up proceedings directing directors to appear for examination under Section 195 of the Companies Act, 1913 was an appealable judgment under Section 202 of the Companies Act, 1913 read with Clause 15 of the Letters Patent.

Analysis: An appeal under Section 202 was held to be subject to the same conditions as an appeal from an ordinary civil order, which meant that the impugned order had to qualify as a judgment within Clause 15 of the Letters Patent. The order directing examination did not determine any right or liability of the directors. It only found that a prima facie case had been made out for eliciting information about the company's affairs. Since no final adjudication on liability had been made, the order lacked the character of a judgment.

Conclusion: The order was not appealable as a judgment, and the appeal was incompetent and dismissed with costs.

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