In forma pauperis relief may be available to a company through its official liquidator under procedural law.

An incorporated company may institute a suit in forma pauperis through its official liquidator, because "person" in the General Clauses Act can include a company where the context permits. The inability of a corporation to appear personally does not by itself exclude access to the pauper procedure, since Order XXXIII can be satisfied through the company's lawful representative. The absence of an express procedural rule was not treated as a bar, and the Code was read as allowing analogous procedural application on principles of justice, equity and good conscience. The contrary view was held to be incorrect.

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Issues: Whether an incorporated company, acting through its official liquidator, can be permitted to institute a suit in forma pauperis under Order XXXIII, rule 1 of the Code of Civil Procedure.

Analysis: The relevant provisions of the Code were construed in the light of the definition of "person" in the General Clauses Act, which includes a company subject to context. The reasoning rejected the view that the inability of a corporation to appear personally necessarily excludes it from the pauper procedure. The procedural requirements of Order XXXIII were held capable of being satisfied through the company's lawful representative, and the absence of an express procedural provision was treated as no bar where the Code is not exhaustive and analogous provisions may be applied on principles of justice, equity and good conscience.

Conclusion: Yes. A corporation may maintain an application to sue in forma pauperis through its official liquidator, and the contrary view was held to be incorrect.

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