Appealability under section 202: remuneration disputes between liquidators and contractors are internal and not appealable under the statute.

Orders resolving remuneration disputes between liquidators and their employees or contractors (including legal advisers) are characterised as ministerial or internal matters incidental to liquidation administration and therefore do not qualify as decisions made "in the matter of" a winding up for purposes of the statutory appeal provision. The legal principle applied restricts the scope of appellate review to orders integral to the winding-up process; consequently, an order fixing a legal adviser's remuneration is not appealable under that appeal provision and the appeal is dismissed.

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Issues: Whether the Assistant Judge's order fixing the remuneration of the society's legal adviser is appealable under section 202 of the Companies Act.

Analysis: The Court examined whether orders concerning disputes between liquidators and persons employed or contracted by them (such as fixing remuneration of a legal adviser) fall "in the matter of the winding up of a company" for the purposes of section 202. The Court considered the nature of such disputes as ministerial or internal matters incidental to administration by the liquidators (comparable to disputes with other contractors or employees) and relied on authority holding that "all orders" in the relevant provision are restricted to orders properly in the matter of winding up. The Court concluded that an order resolving a remuneration dispute of an employee or contractor of the liquidators is not an order made in the matter of the winding up for which an appeal lies under section 202.

Conclusion: The order is not appealable under section 202 of the Companies Act; the appeal is dismissed and the result is in favour of the Respondent.

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