https://www.taxtmi.com/caselaws?id=96547 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. en-us Thu, 22 Jan 1931 00:00:00 +0530 Wed, 22 Feb 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96547 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. Case-Laws Companies Law Thu, 22 Jan 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96547