https://www.taxtmi.com/caselaws?id=96840 Whether an appeal pending at the date of a winding-up order requires leave to proceed turns on whether the appeal is a proceeding against the company; the ordinary language of Section 171 is construed to require leave where the appeal is prosecuted by a defendant against the company. Earlier authority treating revisions as proceedings against the company supports this requirement, and distinctions drawn from prior rulings where the company itself prosecuted the appeal do not apply. Operative effect: leave of the winding-up court is necessary and was granted to permit continuation of the defendant's appeal. en-us Wed, 13 Nov 1940 00:00:00 +0530 Wed, 11 Jan 2012 14:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96840 Whether an appeal pending at the date of a winding-up order requires leave to proceed turns on whether the appeal is a proceeding against the company; the ordinary language of Section 171 is construed to require leave where the appeal is prosecuted by a defendant against the company. Earlier authority treating revisions as proceedings against the company supports this requirement, and distinctions drawn from prior rulings where the company itself prosecuted the appeal do not apply. Operative effect: leave of the winding-up court is necessary and was granted to permit continuation of the defendant's appeal. Case-Laws Companies Law Wed, 13 Nov 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96840