https://www.taxtmi.com/caselaws?id=97303 An order in winding-up proceedings was treated as appealable under clause 15 of the Letters Patent or section 202 of the Indian Companies Act only if it amounted to a judgment affecting substantive rights or liabilities; an order that merely regulated the course of evidence and the onus did not qualify, and section 45N of the Banking Companies (Amendment) Act, 1953 was inapplicable to a proceeding under section 235 of the Indian Companies Act. For invoking section 45H, the applicant had to establish a prima facie case by legally admissible evidence, not by allegations in the petition alone. The operative effect was to confirm non-appealability and reject shifting the onus on pleadings only. en-us Tue, 07 Sep 1954 00:00:00 +0530 Mon, 16 Jan 2012 12:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97303 An order in winding-up proceedings was treated as appealable under clause 15 of the Letters Patent or section 202 of the Indian Companies Act only if it amounted to a judgment affecting substantive rights or liabilities; an order that merely regulated the course of evidence and the onus did not qualify, and section 45N of the Banking Companies (Amendment) Act, 1953 was inapplicable to a proceeding under section 235 of the Indian Companies Act. For invoking section 45H, the applicant had to establish a prima facie case by legally admissible evidence, not by allegations in the petition alone. The operative effect was to confirm non-appealability and reject shifting the onus on pleadings only. Case-Laws Companies Law Tue, 07 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97303