Liquidation remuneration dispute is not an appealable winding-up order under section 202 of the Companies Act, 1913.

An order fixing the remuneration of a legal adviser appointed by liquidators was treated as an administrative or ministerial step in liquidation, not an order made in the matter of the winding up of the company. The court held that a dispute between liquidators and a person engaged to assist them, including questions of remuneration or expenses, does not fall within the restricted appeal provision in section 202 of the Companies Act, 1913 merely because it arose during liquidation. The order was therefore not appealable under section 202, and the appeal was dismissed with costs.

---

---

Issues: Whether an order fixing remuneration of a legal adviser appointed in a company's liquidation was appealable under section 202 of the Companies Act, 1913.

Analysis: The order under challenge was treated as a ministerial or administrative order made in the course of liquidation, dealing with a dispute arising between the liquidators and a person engaged to assist them. Such an order was not regarded as one made or given in the matter of the winding up of the company within the meaning of section 202. The Court relied on the restricted scope of the appeal provision and noted that similar disputes over remuneration or expenses of persons employed by liquidators do not themselves become orders in winding up proceedings merely because they arise during liquidation.

Conclusion: The order was not appealable under section 202 of the Companies Act, 1913, and the appeal was dismissed with costs.

Ratio Decidendi: An order passed in the course of liquidation that merely settles an administrative or ministerial dispute relating to remuneration of a person employed by the liquidators is not an order made in the matter of the winding up of the company and is not appealable under section 202 of the Companies Act, 1913.

---