Leave to appeal against a prosecution order refused where criminal character, factual findings, and lack of finality defeated certification.

An application for leave or certificate to appeal against an order directing prosecution under the Companies Act was held not maintainable because the impugned order was criminal in character, while the cited appellate provisions applied to civil matters. The request also failed on merits: the finding that the balance sheet was prima facie false was a question of fact, and the order was not final because the alleged offence would still be determined by the Magistrate. The certificate for appeal was therefore refused.

---

---

Issues: Whether leave or certificate for appeal to His Majesty in Council could be granted against an order directing prosecution under the Companies Act.

Analysis: The order challenged was one directing prosecution for a criminal offence, making the matter predominantly criminal in nature rather than civil. The power to certify a fit case for appeal was therefore not available under the cited civil appellate provisions. In any event, the objection also failed on merits because the finding that the balance sheet was prima facie false was a question of fact, and the impugned order was not final since the alleged offence would still be determined by the Magistrate.

Conclusion: The applications for leave to appeal were not maintainable and the certificate was refused.

---